Ваганова Ольга Евгеньевна

The paper analyzes the object liquidity as the basis of its investment attractiveness. The relevance of the topic is due to both broad discussion about the choice of investment objects in scientific literature, and the practical task of preserving and multiplying the funds of both companies and individuals. Two investment projects were selected as the research objects in the work - investment in shares of the company with stable profitability and buying an apartment with mortgage. These projects, characterized by different liquidity degree, have different risk degrees and different profitability, so their choice describes diametrically opposed investment scenarios. A retrospective analysis was chosen as a comparison method, which made it possible to compare profitability of the projects over 10 years. The results of the analysis showed that, despite the fact that in the long term, real estate profitability is developing at a faster pace (exponential model) than company shares profitability (polynomial model), the operating costs associated with servicing mortgage loan make profitability of this project zero or even negative under unfavorable external conditions. As a result, investing in stocks of the companies with stable income and characterized by regular payment of dividends allows getting much more profit. Thus, the study showed that in the short and medium term, under unfavorable external conditions, objects with high liquidity degree are more attractive for investment.

The article considers accounting procedure of rental objects of a lessee on the basis of federal norms and regulations. Variants of their reflection in bookkeeping (financial) accounts in the light of new provisions of FSB 4/2023 are suggested. The purpose of the study is to develop an approach to reporting specific rental items of the lessee and systematize the factors influencing this process. To achieve this goal, methods of analysis of regulatory framework, comparison and generalization of recommendations of accounting regulators, and classification of accounting criteria were used. For assets in the form of right of use, the authors identified conditions that affect the level of detail of this indicator at the reporting level and proposed the algorithm allowing to improve the technique of disclosing accounting information about the rental objects in the balance sheet.

In the article, the authors examined the trends of shipbuilding industry development and the necessity to ensure its economic security. The Russian Federation is a major leader in ship transportation, both within the country and between different continents. It is worth noting that the need for modern vessels for various purposes, ranging from fuel-filling barges to container ships, is constantly growing. This is due not only to the development of te freight transportation industry, but also to the growing physical and moral deterioration of shipping transport in the Russian Federation. And under conditions of external economic restrictive sanctions, the growth of negative impact on the development of shipbuilding industry is undeniable. Worsening of economic condition of shipbuilding enterprises leads to the necessity to develop measures to increase the level of economic security of this type of organization. The purpose of the study is to analyze the situation and determine the role of effective management in the field of economic security of shipbuilding industry enterprises. Methods of economic and financial analysis, comparison, correlation, factor and coefficient analysis should be noted among the research methods defining its methodology. The authors used a wide range of data concerning the state of the industry at the current stage of economic development in the Russian Federation for the study. As a result, the management theories of shipbuilding enterprises in the Russian Federation are considered, which are used in the process of developing effective methods to ensure economic security of relevant business entities. The authors emphasize the importance of adaption process of shipbuilding enterprise management to negative phenomena in the form of restrictive economic sanctions and creation of effective risk management system.