Sigorta hizmetlerinin fiyatlandırılması maliyet artı yöntemi açısından bir değerlendirme
Costing of insurance services
- Tez No: 22003
- Danışmanlar: DOÇ. DR. NİYAZİ BERK
- Tez Türü: Yüksek Lisans
- Konular: Sigortacılık, Insurance
- Anahtar Kelimeler: Belirtilmemiş.
- Yıl: 1992
- Dil: Türkçe
- Üniversite: İstanbul Teknik Üniversitesi
- Enstitü: Fen Bilimleri Enstitüsü
- Ana Bilim Dalı: Belirtilmemiş.
- Bilim Dalı: Belirtilmemiş.
- Sayfa Sayısı: 89
Özet
ÖZET Bireylerin ve işletmelerin karşılaşacakları muhtemel kayıp ve ziyan karşısında, zararın maddi yönünün karşılanması sigorta olayının kısa bir özetidir. Ha sar oluştuğu zaman, sigorta tutarı, hasarı tamamen karşılayacak düzeyde olmalıdır. Sigorta şirketlerinin sunduğu temel ürün sigortalıyı güvenceye almaktır. Sigortacı, tesadüfi oluşum sonucu sigortalı tarafından karşılanan belli bir maddi zararın tazmininde şartlı ödeme yapmak için bir sözleşmeyle kendini bağlar. Sigortalanan olay ve sözleşmeye ait şartlar sigorta teminatının düzeyi ve derecesi poliçede açıkça belirtilir. Sigortalı için koruma, bazı kayıplara yol açan rastgele olayların sıklığına karşı ihtiyatlı bulunmaktır. Sigorta kapsamındaki olaylar ve risk gerçekleştiği zaman hasar değerini belirleme metodu sözleşmede açık bir şekilde tanımlanmalıdır. Sigortalıya ödenecek tazminatı belirlemek için sigortacı kayıp düzeyini tahmin ederek sigortalının yerine koyma değerini belirlemek ve tazminatı karşılamak zorun dadır. Sigorta ürünün kalitesi; taahhüt edilen ödemenin teminatı ile ve üründe bir araya gelen hizmet türleri ile ölçülür. Sigorta ürünün fiyatı, poliçe sahibinin ödemek zorunda olduğu toplam tutardır. Satıcı ve alıcıların bulunduğu bir pazarda, tam rekabet serbestisi içinde, hem alıcıların hem de satıcıların kararları aynı noktada buluştuğunda pazar fiyatı oluşur. Piyasada arz, bütün sigorta şirketlerinin taban fiyatını yansıtırken sigorta için oluşan talep alıcının tavan fiyatını yansıtır. Alıcının tavan fiyatı güvence altına alınan sigorta konusu için kişinin ödemeye hazır olduğu maksimum miktar olarak tanımlanır. Benzer şekil de sigortacının fiyat alt sınırı, kabul edeceği riskin en düşük primi olarak açıklanabilir. Bununla birlikte sigortacı için risk, sözleşmenin sonuna kadar oluşmaz. Riskin bu şekilde değeri endir ilmesi olumsuz sonuçlara yol açabilir. önce muhtemel kayıplar ve bunlara bağlı olasılıklar hesap edilir, riske karşı alıcının davranışı teminatın tavan fiyatını belirler. Riskten kaçan alıcılar kaybın beklenen değerinden daha fazla prim ödeyeceklerdir. - ıı -
Özet (Çeviri)
SUMMARY COSTING OF INSURANCE SERVICES Like any other market, the insurance market.comprises sellers -the general public, industry and commerce, and middlemen- the insurance brokers and agents. In other markets, the buyers, sellers and the middlemen can come together to examine the merchandise which is to be the subject of the sale, but with insurance it is not possible to bring the house, factory or ship etc. to a market place, and in any event what it is being insured is intangible in that it is someone's financial interest in the house, factory, ship or potential lawsuit which is at risk. Therefore, although the buying and selling of insurance takes place every hour of every working day» contracts are arranged as and when required, at a place convenient to the individual parties concerned. When we look at the functions of insurance, the insurance market is providing a financial service. It is a service industry in that it is supportive to industry producing goods. The basic product of an insurance company is protection. The insurer binds itself by contract to make conditional payment to serve as a compensantion for certain economic disadvantages suffered by the insured resulting from an accidential occurence. The insured event and the contractual obligations are well defined in the insurance contract to determine clearly the nature and extent of insurance protection. The insured events (and the way of evaluating their concequences) should be closely defined in the insurance contract, in respect of cause (e.g. iegal liability), concequences (e.g. material personel damage), factual relation (e.g. a certain car), region, and time (e.g. a certain policy year). To evaluate the compensation to be paid following a certain insured event the insurer has to determine the insured value (e.g. replacement value), assess the extend of the loss (for example by calculating repair costs) and assign compensation (taking any deductibles into account). The quality of the insurance product is determined mainly by the security of the promised payement (which is more or less equivalent to the security of the insurance company), but also by the different kinds of services integrated into the product. - VI -The price of the insurance product is the total amount of the policyholder has to pay (the gross premium). The relevant amount for the insurer's decision making may differ, so for example any taxes issued on purchase price would have to be allowed for. Product price and product quality are as independent in insurance as they are in other industries. For example, in reinsurance, details about sliding-scale and profit commissions, carry forward losses, cash losses, deposits and interest rates, reinstatements and so on are pricing factors and elements of product design at the same time. Pricing Policiy and The Calculation of Premium Rates There are two aspects of pricing policy - costing and pricing- and they must be quite strictly seperated, although they obviously influence each other. Costing is the provision of information based on computations according to appropriate and functional standarts. Pricing on the other hand always implies a decision: its function is the determination of the optimal market price so that the corporate goals are attained in the best way possible. Pricing policy is an important part of marketing. It is a marketing tool to be ranked alongside the choice of sales programme (product design, product line, service), the use of marketing channels and procedures (employment and remuneration of sales force or direct selling), and advertising. Therefore a decision on pricing policy should never be made isolation but always jointly with other marketing instruments, in order to reach an optimal marketing mix. The Basis of Premium Calculations The calculation of the premium is illustrated be 1 ow : risk premium + safety loading + expenses loading + profit loading = premium (market price) The risk premium is the systematic contribution to cover the expected loss payments, the so-called loss costs. Losses are essentially the costs of production to the insurer; they should be calculated according to the same standards and reflected in the - vai -premium exactly like other costs. The safety loading is a necessary component in the premium to allow for risk bearing. The risk premium should be determined according to the principle of equivalence, that is for each individual risk: Risk premium = expected value of losses, or in case of variable loss-dependent premiums: expected value of risk premium = expected value of losses. The safety loading is not a contribution to costs. In the long run, and on average, it is necessary because, wihhout a safety loading, an insurance company can anticipate with certainty being ruined at some time. The safety loading's function is to cover losses over and above the risk premium and to finance a safety fund which absorbs any fluctuations in claims experience. In practice the calculation of a seperate profit loading is unnecessary. There is no definite border line between the safety loading not employed to cover excesses losses becomes a.profit in the income statement. In the reverse case, a profit loading cannot materialise if the losses exceed the risk premium plus safety loading. The expences loading covers all non-claims costs, that is the insurer's expenditure on factors production (labour, capital and working assets). Expences such as salaries, commissions, depreciation of equipment, paper and so on are nature ly included, but reinsurance and the costs of capital should be also taken into account. The cost of reinsurance protection is simply the reinsurance premium minus reinsurance commissions in the case of a proportional tearty, and the average reinsurance premium for non-proportional business. The risk premium for the reinsured part of the risk should be reduced by exactly the same amount as the expected value of losses of the cedant. An allowance for the cost of capital in the expenses loading is more problematic. The capital requirements of an insurance company may be subdivided into three categories; - underwriting reserves (unearned premiums, outstanding claims and other technical services); -van ~- other reserves (for example, provisions for the pension plans of employees) ; - equity capital yo finance safety funds and other asset necessary for operation. Competition and the Premium Calculation Pricing policy is the goal-oriented determination of a premium in the market. This generally done by a long-term fixing of general premium rates which is nothing else hut a price list for certain risks and types of policies. A premium policy is mainly concerned with the premium level. The optimal level is always a compromise between a high premium offering a high profitability per policy but with a low turnover, and a low premium supporting the sales volume. Modifications in the terms of payment (e.g. annually or by instalments) or in the basis for premium assessment (e.g. by sum insured, type of risk and so on) are of secondary importance for a pricing policy. However they serve to reduce market transparency and make it more difficult for consumers to compare prices and give insurers an opportunity for non-price competition. The introduction of variable instead of ex ante fixed premiums is of special importance to pricing policy. Any kind of experience rating which ties the premiums to the individual loss experience always has at least three effectswhich determine its expedience: (a) Risk transfer. The technical risk of the insurer is partially transferred to the insured because the premiums fluctuate according to the random course of the losses. This is particularly beneficial if the net risk preimum is based on an unreal iable estimate of expected losses. (b) Coinsurance. A rate increase following a loss means that the insured has paid a part of that loss. (c) Premium discrimination. In a portfolioof individual risks with a heterogeneous loss expectation but a homogeneous premium rate, experince rating leads oto an approximation of the premium appropriate to each individual insured. - IX -Premium Discrimination Premium discrimination is the practice of graduating the market premium according to the principle of equivalance, so that the premium paid by individual insureds reflects the claims that each is likely to make on the insurance pool. This may be achieved in three ways: (1) by varying the premium according to the recognisable characteristics of each insured; (2) by using experience rating, where the premium depends on the individual's own past loss experience: or (3) by retrospective rating where, by offering premium refunds or levying additional charges, the premium depends on the individual 's loss experince over the duration of the existing contract. It should be stressed that the economic term“price discrimination”has the opposite meaning to“premium discrimination”. Price discrimination means offering homogeneous products in separate markets for varying prices, whereas premium discrimination means varying prices for varying products (risks) in the same market. Price discrimination relies on the insurer's ability to segment markets and charge different prices in each segment. There are a number of general reasons in favour of the process of premium discrimination: (a) Premiums are independent of the composition of the portfolio. With an average or pooled premium in a heterogeneous portfolio, a variation in the structure of the portfolio entails a variation in the averaga premium, even if there is no change in the individual risks. (b) A differentiated premium offers incentives for loss prevention and facilities reinsurance. (c) It avoids the dangers adverse selection in insurance markets. x
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