In clause influence on development of the insurance enterprises of such economic aspects, as development of strategy of development and system of its estimation is considered. Thus value of equation of all essential economic aspects for these enterprises is underlined. To solve a problem of creation of effective strategy and an estimation of its contribution to results of activity of the enterprise, in clause methods of management are generalized by effective strategy and the sequence of their use is certain. The model of creation of strategy and system of an estimation of performance of strategy is developed. Following stages of managerial process are put in a basis of their substantiation by strategy: definition of the purposes, the analysis internal and an environment, a choice of strategy, introduction of strategy, the control and an estimation of strategy. At system engineering an estimation principles and a technique of cards of the balanced purposes are used.