Introduction -- Planning, pricing and expenses -- Perspectives of the actuary, cost accountant and economist -- Basic expense concepts -- Expense analysis - a beginning -- Effective expense management -- Active expense management -- Unit expense analysis - an introduction -- Expense analysis and allocation by line of business, organization unit, and function -- Unit measures -- Development expenses -- Adjustment of expense and expense unit experience data -- Expenses and their allocation to units -- Overhead expense allocation and macro-pricing -- Expense projections -- What to do if no reliable expense data is available -- Finalization of the expense assumption -- Expenses, the sale and consumer information -- Other applications -- Performance measurement and management information

1. Life insurance
2. Insurance companies