Issue: № 6, 2026
Doi: https://doi.org/10.37634/efp.2026.6.9e
Introduction. Digital transformation is changing treasury management in insurance companies, where liquidity decisions depend on large volumes of premium, claims, reserve and investment data. Traditional treasury practices based on periodic reporting and manual cash-flow planning are insufficient for timely risk detection and proactive financial management. The purpose of the paper is to develop a conceptual Digital Treasury Decision Support Framework for insurance companies that integrates cash-flow monitoring, liquidity forecasting, risk indicators, digital dashboards and analytical support for managerial decisions. Results. The study systematizes the differences between traditional and digital treasury and identifies the functional modules required for an integrated digital treasury environment: data collection, cash-flow analytics, liquidity forecasting, treasury risk alerts, digital dashboards and decision support. The proposed framework treats treasury not only as an operational cash-management function, but also as a digital decision-support system that links financial data, predictive analytics and risk-oriented control. The model enables continuous monitoring of insurance premiums, claims payments, reserves, investment assets and other financial indicators. It also supports early detection of potential liquidity gaps and deviations from target indicators. Conclusion. The implementation of Digital Treasury in insurance companies can improve the speed and quality of treasury decisions, strengthen internal financial control and increase financial resilience. The proposed framework may be used as a methodological basis for digital transformation of treasury processes, development of corporate decision support systems and further quantitative assessment of treasury management efficiency in the insurance sector.
Keywords : Digital Treasury, Insurance Treasury, Treasury Analytics, Decision Support Framework, Liquidity Management, Cash Flow Forecasting, Financial Technology (FinTech), Risk Monitoring, Business Intelligence Systems, Digital Financial Management
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