title: Ð£Ð¿ÑÐ°Ð²Ð»ÐµÐ½Ð¸Ðµ ÑÐ¸Ð½Ð°Ð½ÑÐ¾Ð²Ð¾Ð¹ ÑÑÑÐ¾Ð¹ÑÐ¸Ð²Ð¾ÑÑÑÑ ÐºÐ¾Ð¼Ð¿Ð°Ð½Ð¸Ð¹ ÑÑÐ´Ð¾ÑÑÑÐ¾Ð¸ÑÐµÐ»ÑÐ½Ð¾Ð¹ Ð¾ÑÑÐ°ÑÐ»Ð¸ Ð½Ð° Ð±Ð°Ð·Ðµ Ð±ÑÑ Ð³Ð°Ð»ÑÐµÑÑÐºÐ¾Ð¹ Ð¾ÑÑÑÑÐ½Ð¾ÑÑÐ¸
title: Ð²ÑÐ¿ÑÑÐºÐ½Ð°Ñ ÐºÐ²Ð°Ð»Ð¸ÑÐ¸ÐºÐ°ÑÐ¸Ð¾Ð½Ð½Ð°Ñ ÑÐ°Ð±Ð¾ÑÐ° Ð¼Ð°Ð³Ð¸ÑÑÑÐ°
titleType: Subtitle
title: Shipbuilding companiesâ financial sustainability management based on accounting reports
Creators: name: ÐÐ¾ÑÑÑÐ½Ð¾Ð²Ð°, ÐÑÐ¸Ð½Ð°
Publisher: name: Ð¡Ð°Ð½ÐºÑ-ÐÐµÑÐµÑÐ±ÑÑÐ³ÑÐºÐ¸Ð¹ Ð¿Ð¾Ð»Ð¸ÑÐµÑÐ½Ð¸ÑÐµÑÐºÐ¸Ð¹ ÑÐ½Ð¸Ð²ÐµÑÑÐ¸ÑÐµÑ ÐÐµÑÑÐ° ÐÐµÐ»Ð¸ÐºÐ¾Ð³Ð¾
Year: 2020
Subjects: Ð¡ÑÐ´Ð¾ÑÑÑÐ¾ÐµÐ½Ð¸Ðµ
ÑÐ¸Ð½Ð°Ð½ÑÐ¾Ð²Ð°Ñ ÑÑÑÐ¾Ð¹ÑÐ¸Ð²Ð¾ÑÑÑ
Ð±ÑÑ Ð³Ð°Ð»ÑÐµÑÑÐºÐ°Ñ Ð¾ÑÑÑÑÐ½Ð¾ÑÑÑ
financial sustainability
accounting reports

description: Ð¢ÐµÐ¼Ð° Ð²ÑÐ¿ÑÑÐºÐ½Ð¾Ð¹ ÐºÐ²Ð°Ð»Ð¸ÑÐ¸ÐºÐ°ÑÐ¸Ð¾Ð½Ð½Ð¾Ð¹ ÑÐ°Ð±Ð¾ÑÑ: Â«Ð£Ð¿ÑÐ°Ð²Ð»ÐµÐ½Ð¸Ðµ ÑÐ¸Ð½Ð°Ð½ÑÐ¾Ð²Ð¾Ð¹ ÑÑÑÐ¾Ð¹ÑÐ¸Ð²Ð¾ÑÑÑÑ ÐºÐ¾Ð¼Ð¿Ð°Ð½Ð¸Ð¹ ÑÑÐ´Ð¾ÑÑÑÐ¾Ð¸ÑÐµÐ»ÑÐ½Ð¾Ð¹ Ð¾ÑÑÐ°ÑÐ»Ð¸ Ð½Ð° Ð±Ð°Ð·Ðµ Ð±ÑÑÐ³Ð°Ð»ÑÐµÑÑÐºÐ¾Ð¹ Ð¾ÑÑÑÑÐ½Ð¾ÑÑÐ¸Â». ÐÑÐµÐ´Ð¼ÐµÑ Ð¸ÑÑÐ»ÐµÐ´Ð¾Ð²Ð°Ð½Ð¸Ñ: Ð¾ÑÐ¾Ð±ÐµÐ½Ð½Ð¾ÑÑÐ¸ Ð¾ÑÐµÐ½ÐºÐ¸ ÑÐ¸Ð½Ð°Ð½ÑÐ¾Ð²Ð¾Ð¹ ÑÑÑÐ¾Ð¹ÑÐ¸Ð²Ð¾ÑÑÐ¸ Ð¸ ÐµÑ ÑÐ¿ÑÐ°Ð²Ð»ÐµÐ½Ð¸Ñ Ð½Ð° ÑÑÐ´Ð¾ÑÑÑÐ¾Ð¸ÑÐµÐ»ÑÐ½ÑÑ Ð¿ÑÐµÐ´Ð¿ÑÐ¸ÑÑÐ¸ÑÑ. Ð¦ÐµÐ»ÑÑ Ð´Ð¸ÑÑÐµÑÑÐ°ÑÐ¸Ð¸ ÑÐ²Ð»ÑÐµÑÑÑ Ð²ÑÑÐ²Ð»ÐµÐ½Ð¸Ðµ Ð½Ð° Ð¾ÑÐ½Ð¾Ð²Ðµ Ð´Ð°Ð½Ð½ÑÑ Ð±ÑÑÐ³Ð°Ð»ÑÐµÑÑÐºÐ¾Ð¹ Ð¾ÑÑÐµÑÐ½Ð¾ÑÑÐ¸ ÑÐ°ÐºÑÐ¾ÑÐ¾Ð², Ð²Ð»Ð¸ÑÑÑÐ¸Ñ Ð½Ð° ÑÐ¸Ð½Ð°Ð½ÑÐ¾Ð²ÑÑ ÑÑÑÐ¾Ð¹ÑÐ¸Ð²Ð¾ÑÑÑ ÑÑÐ´Ð¾ÑÑÑÐ¾Ð¸ÑÐµÐ»ÑÐ½ÑÑ ÐºÐ¾Ð¼Ð¿Ð°Ð½Ð¸Ð¹ Ð¸ ÑÐ°Ð·ÑÐ°Ð±Ð¾ÑÐºÐ° ÑÐµÐºÐ¾Ð¼ÐµÐ½Ð´Ð°ÑÐ¸Ð¹ Ð¿Ð¾ Ð¿Ð¾Ð²ÑÑÐµÐ½Ð¸Ñ ÑÐ¸Ð½Ð°Ð½ÑÐ¾Ð²Ð¾Ð¹ ÑÑÑÐ¾Ð¹ÑÐ¸Ð²Ð¾ÑÑÐ¸ Ð²ÑÐ±ÑÐ°Ð½Ð½Ð¾Ð³Ð¾ Ð¾Ð±ÑÐµÐºÑÐ° Ð¸ÑÑÐ»ÐµÐ´Ð¾Ð²Ð°Ð½Ð¸Ñ. ÐÐ±ÑÐµÐºÑ Ð¸ÑÑÐ»ÐµÐ´Ð¾Ð²Ð°Ð½Ð¸Ñ â ÐÐ Â«ÐÐµÐ»ÐµÐ½Ð¾Ð´Ð¾Ð»ÑÑÐºÐ¸Ð¹ Ð·Ð°Ð²Ð¾Ð´ Ð¸Ð¼. Ð.Ð. ÐÐ¾ÑÑÐºÐ¾Ð³Ð¾Â». ÐÐ°Ð´Ð°ÑÐ¸, ÐºÐ¾ÑÐ¾ÑÑÐµ ÑÐµÑÐ°Ð»Ð¸ÑÑ Ð² ÑÐ¾Ð´Ðµ Ð¸ÑÑÐ»ÐµÐ´Ð¾Ð²Ð°Ð½Ð¸Ñ: â Ð¸Ð·ÑÑÐµÐ½Ð¸Ðµ ÑÐµÐ¾ÑÐµÑÐ¸ÑÐµÑÐºÐ¸Ñ Ð¸ Ð¼ÐµÑÐ¾Ð´Ð¾Ð»Ð¾Ð³Ð¸ÑÐµÑÐºÐ¸Ñ Ð°ÑÐ¿ÐµÐºÑÐ¾Ð² Ð¾ÑÐµÐ½ÐºÐ¸ ÑÐ¸Ð½Ð°Ð½ÑÐ¾Ð²Ð¾Ð¹ ÑÑÑÐ¾Ð¹ÑÐ¸Ð²Ð¾ÑÑÐ¸ Ð¿ÑÐµÐ´Ð¿ÑÐ¸ÑÑÐ¸Ñ; â Ð¸Ð·ÑÑÐµÐ½Ð¸Ðµ Ð¾ÑÐ¾Ð±ÐµÐ½Ð½Ð¾ÑÑÐµÐ¹ ÑÐ¾ÑÐ¼Ð¸ÑÐ¾Ð²Ð°Ð½Ð¸Ñ Ð¿Ð¾ÐºÐ°Ð·Ð°ÑÐµÐ»ÐµÐ¹ ÑÐ¸Ð½Ð°Ð½ÑÐ¾Ð²Ð¾Ð¹ Ð¾ÑÑÑÑÐ½Ð¾ÑÑÐ¸ ÑÑÐ´Ð¾ÑÑÑÐ¾Ð¸ÑÐµÐ»ÑÐ½ÑÑ Ð¿ÑÐµÐ´Ð¿ÑÐ¸ÑÑÐ¸Ð¹; â Ð²ÑÑÐ²Ð»ÐµÐ½Ð¸Ðµ ÑÐ°ÐºÑÐ¾ÑÐ¾Ð², Ð¾ÐºÐ°Ð·ÑÐ²Ð°ÑÑÐ¸Ñ Ð²Ð»Ð¸ÑÐ½Ð¸Ðµ Ð½Ð° ÑÑÐµÐ¿ÐµÐ½Ñ ÑÐ¸Ð½Ð°Ð½ÑÐ¾Ð²Ð¾Ð¹ ÑÑÑÐ¾Ð¹ÑÐ¸Ð²Ð¾ÑÑÐ¸ Ð¿ÑÐµÐ´Ð¿ÑÐ¸ÑÑÐ¸Ð¹ ÑÑÐ´Ð¾ÑÑÑÐ¾ÐµÐ½Ð¸Ñ; â ÑÑÐ¾ÑÐ½ÐµÐ½Ð¸Ðµ Ð¼ÐµÑÐ¾Ð´Ð¸ÐºÐ¸ ÑÐ°ÑÑÑÑÐ° Ð¿Ð¾ÐºÐ°Ð·Ð°ÑÐµÐ»ÐµÐ¹ ÑÐ¸Ð½Ð°Ð½ÑÐ¾Ð²Ð¾Ð¹ ÑÑÑÐ¾Ð¹ÑÐ¸Ð²Ð¾ÑÑÐ¸ Ð´Ð»Ñ Ð¿ÑÐµÐ´Ð¿ÑÐ¸ÑÑÐ¸Ð¹ ÑÑÐ´Ð¾ÑÑÑÐ¾ÐµÐ½Ð¸Ñ; â ÑÑÐ°Ð²Ð½ÐµÐ½Ð¸Ðµ ÑÐµÐ·ÑÐ»ÑÑÐ°ÑÐ¾Ð² Ð¾ÑÐµÐ½ÐºÐ¸ ÑÐ¸Ð½Ð°Ð½ÑÐ¾Ð²Ð¾Ð¹ ÑÑÑÐ¾Ð¹ÑÐ¸Ð²Ð¾ÑÑÐ¸ Ð½Ð° Ð¾ÑÐ½Ð¾Ð²Ðµ ÑÑÐ¾ÑÐ½ÑÐ½Ð½Ð¾Ð¹ Ð¸ ÑÑÐ°Ð´Ð¸ÑÐ¸Ð¾Ð½Ð½Ð¾Ð¹ Ð¼ÐµÑÐ¾Ð´Ð¸Ðº; â Ð¿ÑÐµÐ´Ð»Ð¾Ð¶ÐµÐ½Ð¸Ðµ Ð¼ÐµÑ Ð¿Ð¾ ÑÐ¿ÑÐ°Ð²Ð»ÐµÐ½Ð¸Ñ ÑÐ¸Ð½Ð°Ð½ÑÐ¾Ð²Ð¾Ð¹ ÑÑÑÐ¾Ð¹ÑÐ¸Ð²Ð¾ÑÑÑÑ Ð¸ÑÑÐ»ÐµÐ´ÑÐµÐ¼Ð¾Ð¹ Ð¾ÑÐ³Ð°Ð½Ð¸Ð·Ð°ÑÐ¸Ð¸ Ñ Ð¸Ñ ÑÐºÐ¾Ð½Ð¾Ð¼Ð¸ÑÐµÑÐºÐ¸Ð¼ Ð¾Ð±Ð¾ÑÐ½Ð¾Ð²Ð°Ð½Ð¸ÐµÐ¼. ÐÐ»Ñ Ð¸ÑÑÐ»ÐµÐ´Ð¾Ð²Ð°Ð½Ð¸Ñ Ð¸ÑÐ¿Ð¾Ð»ÑÐ·Ð¾Ð²Ð°Ð»Ð¸ÑÑ Ð°Ð½Ð°Ð»Ð¸Ð·, Ð¼ÐµÑÐ¾Ð´ ÑÑÐ°Ð²Ð½ÐµÐ½Ð¸Ñ, Ð° ÑÐ°ÐºÐ¶Ðµ ÑÑÐ°ÑÐ¸ÑÑÐ¸ÑÐµÑÐºÐ¸Ð¹ Ð¸ ÑÐºÐ¾Ð½Ð¾Ð¼Ð¸ÐºÐ¾-Ð¼Ð°ÑÐµÐ¼Ð°ÑÐ¸ÑÐµÑÐºÐ¸Ð¹ Ð¼ÐµÑÐ¾Ð´Ñ. ÐÑÐ»Ð¸ Ð²ÑÑÐ²Ð»ÐµÐ½Ñ Ð¾ÑÐ¾Ð±ÐµÐ½Ð½Ð¾ÑÑÐ¸ ÑÐ¾ÑÐ¼Ð¸ÑÐ¾Ð²Ð°Ð½Ð¸Ñ Ð¿Ð¾ÐºÐ°Ð·Ð°ÑÐµÐ»ÐµÐ¹ ÑÐ¸Ð½Ð°Ð½ÑÐ¾Ð²Ð¾Ð¹ Ð¾ÑÑÑÑÐ½Ð¾ÑÑÐ¸ Ð¿ÑÐµÐ´Ð¿ÑÐ¸ÑÑÐ¸Ð¹ ÑÑÐ´Ð¾ÑÑÑÐ¾ÐµÐ½Ð¸Ñ, Ð¿Ð¾ÑÑÑÐ¾ÐµÐ½Ð° ÑÐ°ÐºÑÐ¾ÑÐ½Ð°Ñ Ð¼Ð¾Ð´ÐµÐ»Ñ ÑÐ¸Ð½Ð°Ð½ÑÐ¾Ð²Ð¾Ð¹ ÑÑÑÐ¾Ð¹ÑÐ¸Ð²Ð¾ÑÑÐ¸ Ð´Ð»Ñ ÐºÐ¾Ð¼Ð¿Ð°Ð½Ð¸Ð¹ Ð´Ð°Ð½Ð½Ð¾Ð¹ Ð¾ÑÑÐ°ÑÐ»Ð¸. Ð Ð¸ÑÐ¾Ð³Ðµ Ð±ÑÐ»Ð¸ Ð´Ð°Ð½Ñ ÑÐµÐºÐ¾Ð¼ÐµÐ½Ð´Ð°ÑÐ¸Ð¸ Ð¿Ð¾ ÑÑÐ¾ÑÐ½ÐµÐ½Ð¸Ñ Ð¼ÐµÑÐ¾Ð´Ð¸ÐºÐ¸ Ð¾ÑÐµÐ½ÐºÐ¸ ÑÐ¸Ð½Ð°Ð½ÑÐ¾Ð²Ð¾Ð¹ ÑÑÑÐ¾Ð¹ÑÐ¸Ð²Ð¾ÑÑÐ¸ ÐºÐ¾Ð¼Ð¿Ð°Ð½Ð¸Ð¹ ÑÑÐ´Ð¾ÑÑÑÐ¾ÐµÐ½Ð¸Ñ. Ð ÐµÐ·ÑÐ»ÑÑÐ°ÑÑ Ð¸ÑÑÐ»ÐµÐ´Ð¾Ð²Ð°Ð½Ð¸Ð¹ Ð¼Ð¾Ð³ÑÑ Ð¸ÑÐ¿Ð¾Ð»ÑÐ·Ð¾Ð²Ð°ÑÑÑÑ ÑÐ¸Ð½Ð°Ð½ÑÐ¾Ð²ÑÐ¼Ð¸ ÑÐ»ÑÐ¶Ð±Ð°Ð¼Ð¸ ÐºÐ¾Ð¼Ð¿Ð°Ð½Ð¸Ð¹ Ð¾ÑÑÐ°ÑÐ»Ð¸, Ð° ÑÐ°ÐºÐ¶Ðµ Ð² Ð´ÐµÑÑÐµÐ»ÑÐ½Ð¾ÑÑÐ¸ ÐºÑÐµÐ´Ð¸ÑÐ½ÑÑ Ð¾ÑÐ³Ð°Ð½Ð¸Ð·Ð°ÑÐ¸Ð¹ Ð¿ÑÐ¸ Ð¾ÑÐµÐ½ÐºÐµ ÑÐ¸Ð½Ð°Ð½ÑÐ¾Ð²Ð¾Ð³Ð¾ Ð¿Ð¾Ð»Ð¾Ð¶ÐµÐ½Ð¸Ñ ÐºÐ¾Ð¼Ð¿Ð°Ð½Ð¸Ð¹-Ð·Ð°ÑÐ¼ÑÐ¸ÐºÐ¾Ð².
description: The topic of the masterâs dissertation is âShipbuilding companiesâ financial sustainability management based on accounting reportsâ. The subject of research is features of assessing financial sustainability and its management at shipbuilding enterprises. The purpose of the dissertation is identification of factors influencing the financial sustainability of shipbuilding companies on the basis of accounting data and development of recommendations for increasing the financial stability of the selected research object. Research object â JSC âZelenodolsk plant named after A.M. Gorkyâ. Tasks that were solved during the study: â revealing of theoretical and methodological aspects of an enterpriseâs financial sustainability evaluation; â study of features of generation of shipbuilding companiesâ financial statements indicators; â identification of factors affecting the degree of shipbuilding enterprisesâ financial sustainability; â clarification of the methodology for calculating financial stability indicators for shipbuilding enterprises; â comparison of the results received on the basis of refined methodology with results on the basis traditional methods; â proposal of measures to manage the financial sustainability of the research object and its economic rationale. There were used analysis, comparison method, statistical method, economic and mathematical methods in the study. The features of generation of shipbuilding companiesâ financial statements indicators were identified and the factor model of financial sustainability was built. As a result, proposals for clarification of the methodology for assessing the financial sustainability of shipbuilding companies were offered. The research results can be used by financial departments of companies of the branch and in the activities of credit institutions to assess the financial position of borrowing companies.