ASSESSMENT OF THE FINANCIAL CONDITION OF THE ECONOMIC ENTITY OF WATER TRANSPORT, THE SHIPBUILDING INDUSTRY IN THE COUNTRY’S SHIPPING SYSTEM

The article provides a comprehensive assessment of the financial condition of the economic entity of water transport, the shipping industry in the country’s shipping system. Assessing the financial condition of an economic entity in water transport, the shipbuilding industry in the country’s shipping system allows us to determine the degree of financial development of the organization at the current time, as well as assess the dynamics of its condition and development over a long time series. The article shows the importance of a systematic approach in assessing the financial condition of an enterprise, which determines its monetary component, which is the basis not only for the current activities of a business entity, but also for determining the possibilities for its subsequent development, including using innovations. The authors noted the role of the shipbuilding industry in the development of the national economy. An assessment of the financial condition of the enterprise using the methodology proposed by the authors was carried out using the example of JSC «Kostroma Ship Mechanical Plant» It should be noted that the financial condition of JSC Kostroma Ship Mechanical Plant was negatively affected, first of all, by indicators characterizing the level of financial results. Also, coefficients reflecting the state of cash flows in the organization had a significant impact on the formation of the resulting indicator.