Financial flows in risk insurance of automotive transportation enterprises

The article is devoted to the consideration of the financial relationships of road transport enterprises with insurance organizations, the basis of which is financial flows. The scheme of financial flows connecting the participants of the transportation process in insurance of transport risks has been analyzed; the approaches to the formation of the insurance tariff, which affect the financial performance of road transport enterprises, as well as the size of the insurance fund and the insurer's profit, have been identified. The role of insurance coverage options depending on the risk category in choosing the optimal set of them when concluding a cargo insurance contract has been substantiated; emphasizes the role of insurance in investment activity, capital and cash flow management of insurance organizations and transport companies.