Insurance is one of the oldest categories of the economical relations, representing, as protection system, one of the main instruments that assure economical security and stability, efficient protection against numerous riscs. In nowadays economy insurance exercises a stabilizator role for the social reproduction proceses. The studies held on this topic created permits for the analitical description of the concepts and types of expenses inside the insurance companies, as well as for being able to evaluate the way in which the operational accounting regarding the expenses within this insurance companies is done.