The division of the insurance company at the centers of financial responsibility based on an understanding of the processes using various benchmarks, with the direct participation of the internal accounting system, is a special area of scientific and practical activity that is just being formed. The interest in accounting has been growing continuously in recent years, which will certainly lead to the construction of an effective management accounting system in the country's insurance sector, which will provide the management staff with information for not only accounting, but will also become the basis for other management functions.