Análise econômico-financeira do mercado segurador brasileiro no período pós-plano Real

Detalhes bibliográficos
Ano de defesa: 2016
Autor(a) principal: Santos, Ana Flavia Menezes lattes
Orientador(a): Farias, Tácito Augusto
Banca de defesa: Não Informado pela instituição
Tipo de documento: Dissertação
Tipo de acesso: Acesso aberto
Idioma: por
Instituição de defesa: Universidade Federal de Sergipe
Programa de Pós-Graduação: Pós-Graduação em Economia
Departamento: Não Informado pela instituição
País: Brasil
Palavras-chave em Português:
Palavras-chave em Inglês:
Área do conhecimento CNPq:
Link de acesso: https://ri.ufs.br/handle/riufs/4573
Resumo: In order to identify indicators of economic and financial performance of insurance companies in the Brazilian market, a literature search on the subject in national and international literature was performed. horizontal and vertical analyzes were performed of Balance Sheets (BP) and the results of the exercises Statements (DRE) and the indicators constructed from the survey data on the basis of the Superintendency of Private Insurance (SUSEP) insurers. The study aims to identify and analyze the economic and financial performance of the Brazilian insurance market from 2000 to 2010. The verification of this analysis was performed using the data collected and worked all active insurance companies in Brazil in the period studied. From the data presented, the economic and financial ratios for the entire insurance market were calculated. The work presented a theoretical framework of the insurance, the Brazilian insurance market, its components and regulatory bodies, laws and specific industry standards, the design in the national context and the basic concepts and technical operations in the accounts of insurers. With the test results, we conclude that insurers achieved excellent financial performance in relation to the profitability ratios, the results were satisfactory.