Preço de venda em seguros: a importância dos custos em sua formação

Abstract

Little is discussed about the sales price composition in insurance. Much emphasis is given to the statistical component, commercial premium basis, and little attention to others, mainly to those concerning administrative and tax expenses. This piece of work tried to reflect on this subject. A bibliographical research was used to substantiate the theory of price composition in other activities . Interviews with nine insurance company directors were done in order to investigate the variables used for the price composition in the specific field of insurance. The study concluded that insurance companies tackle some taxes indirectly when they could be allotted to the products directly without the use of any proration criteria. Likewise, some administrative expenses, which could be appropriated through technical criteria, are not. Finally, this work proposes the breakdown of the variable administrative expenses into three distinct variables which should be components of the price of insurance ,and that the financial revenues be also considered in its composition