Home  Journals  Economic Analysis: Theory and Practice  14(365) - 2014 April

Development of a technique to analyze financial conditions of the vessel-construction-and-repair managing subjects and assessment of their financial and economic circumstances

Available online: 6 April 2014

Subject Heading: ANALYSIS OF FINANCIAL AND ECONOMIC ACTIVITY

JEL Classification: 

Pages: 32-45

The analysis of financial condition of the managing subjects that construct and repair vessels, carried out in the traditional-technique manner, doesn't consider the specific features of a type of economic activity and features of functioning in the conditions of vertical integration. Also it doesn't carry full information to the users concerned, for making reasonable administrative decisions, since it is impossible to determine the factors of activity account for the current financial state. Due to this circumstance, it is quite necessary to develop the analysis technique in relation to the managing subjects of construction and repair of vessels, which the author interprets as a process of transition from one qualitative state into another, more perfect, one.

Keywords: analysis, financial state, enterprise, accounting reports, information base, technique, system of indicators, shipbuilding, complex

References:

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