Methodological approaches to assessing the finan- cial stability of shipbuilding industry enterprises

• Бубновская Татьяна Викторовна

  Tatiana V. Bubnovskaya. Vladivostok State University. Vladivostok. Russia

To make management decisions, it is extremely important to analyze the financial stability of the company in a timely manner and considering the industry specific features. Since methods of economic analysis are mostly based on the foreign experience with the use of domestic adapted technics that consider Russian realities, the analyst’s task is to select indicators that allow evaluating the company’s financial ac-
tivity comprehensively, with the least effort, relying on valid information sources. The purpose of the study is to research methodological approach to assess the financial stability of shipbuilding enterprises considering the industry features. The article examines the practical aspects of developing the methodology with the attention to the industry specifics and current dynamics of the enterprise financial indicators. Generalization and comparison were used as the research methods. Applying the proposed approaches while assessing the enterprise financial stability makes it possible to increase the accuracy and objectivity of economic calculations and take true management decisions. That’s the practical significance of the research.
Keywords: financial analysis, financial condition, economic value added, shipbuilding industry, analysis methodology.