Yusuf AKGÜL

Türkiye’de Faaliyet Gösteren Emeklilik Sigorta Şirketlerinde Özsermaye Tahmini: Bulanık Hedef Programlama Örneği

Günümüz dünyasında her birey, kurum veya tüzel kişilikler faaliyetlerinden dolayı finansal risklere maruz kalıp maddi kayıp yaşayabilir ya da maddi olmayan başka kayıplarda yaşayabilirler. Bu kayıpların aynı zamanda bir kısmı insan sağlığı ile ilgilidir ve birçoğu ölümle sonuçlanan olaylardır. Bu tip kayıpları telafi etmenin en bilinen şekli bu tip olaylar için önceden yapılan maddi ya da maddi olmayan kayıp karşılığı yapılan sigortadır. Bu şekilde sigortalılar, karşı karşıya bulundukları tehlikelerin neden olabileceği, parayla ölçülebilen maddi zararlarını, belirlenen küçük miktarlarda ödemiş oldukları primler yoluyla paylaşmaktadırlar. Sigorta mali anlamda her türlü kaybı telafi etmenin bir yolu olarak ifade edilir. Sigorta, sigorta şirketlerinin sağladığı farklı kapsamları olan hizmetler olup maddi kayıpları telafi etmeyi amaçlar. Sigorta, aynı türden tehlikeyle karşı karşıya olan bireylerin, belirli bir miktar para ödemesi şeklinde toplanan miktarın, sadece o tehlikenin gerçekleşmesi sonucu doğrudan zarara uğrayanların zararını karşılamada kullanıldığı, bir risk transfer sistemidir. Her Sigorta şirketleri yükümlülüklerini yerine getirmek için ve faaliyetlerinden kaynaklanabilecek potansiyel risklerden oluşabilecek zararlardan dolayı gerekli olan miktarda özsermayeyi bulundurmak zorundadırlar. Gerekli olan sermayenin hesaplanması sigorta şirketleri için bazen karmaşık olabilir. Bu yüzden esnek çözüm metotları kullanılabilir. Bu çalışmada bulanık hedef programlama kullanılarak Türkiye’de faaliyet gösteren emeklilik sigorta şirketlerinin özsermayelerini hesaplamada kullanılan değişkenlerin tahmini yapılmıştır. Çalışmada emeklilik sigorta şirketlerin 2016-1 ve 2019-4 dönemini kapsayan verileri kullanılmıştır. Yapılan çalışma sonucunda özsermaye tahmininde en etkin değişkenlerin dönem net karı (DNK) ve kar yedekleri (KRY) olduğu görülmüştür. Geçmiş yıl karları (GYK) ve geçmiş yıl zararlarının (GYZ) ise etkin olmayan değişkenler olduğu görülmüştür.

Estimation Equity of Pension Insurance Company Operating in Turkey: Fuzzy Goal Programming Example

In today's world, every individual, institution or legal entity may experience financial losses due to their activities and experience financial losses or other intangible losses. Some of these losses are also related to human health, and many are fatal events. The most well-known way to compensate for such losses is the insurance made in advance for material or intangible losses for such events. In this way, the insured share the financial losses that can be measured with money, which may be caused by the dangers they face, through the premiums they have paid in small amounts determined. Insurance is expressed as a way to compensate for any loss financially. Insurance is a service with different scopes provided by insurance companies and aims to compensate for financial losses. Insurance is a risk transfer system in which individuals who face the same type of danger, the amount collected in the form of paying a certain amount of money, is used only tocover the losses of those who are directly damaged by the realization of that danger. Insurance companies are required to keep the necessary amount of equity to fulfill their obligations and losses that may arise from potential risks arising from their activities. Calculating the required capital can sometimes be complicated for insurance companies. Therefore, flexible solution methods can be used. In this study, estimates of the variables used to calculate the equity of pension insurance companies operating in Turkey are made using fuzzy goal programming. The data of pension insurance companies covering 2016-1 and 2019-4 periods were used in the study. As a result of the study, it was seen that the most effective variables in the estimation of equity were period net profit (DNK) and profit reserves (KRY). Previous year profits (GYK) and past year losses (GYZ) were observed to be ineffective variables.

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Turkish Studies - Information Technologies and Applied Sciences-Cover

ISSN: 2667-5633
Yayın Aralığı: 4
Başlangıç: 2006
Yayıncı: ASOS Eğitim Bilişim Danışmanlık Otomasyon Yayıncılık Reklam Sanayi ve Ticaret LTD ŞTİ