CONTROLLING AS AN INSTRUMENT FOR IMPROVING THE FINANCIAL STATUS OF INSURANCE COMPANIES

Abstract

The article is devoted to the consideration of the current state of the insurance market of Ukraine, the peculiarities of the formation of a controlling system as an instrument for improving the financial condition of insurance companies. The paper substantiates the necessity of creating a controlling service and defines its functions as a linear functional structure. The factors of the resistance of the introduction of the control system are considered and the stages of development of controlling are proposed.