METHODOLOGICAL TOOLS FOR CONTROL AND ANALYTICAL SUPPORT OF STATE SUPPORT MEASURES FOR FISHERY ORGANISATIONS

The measures of State Program “Fishery complex development” and Federal Project “Modernization and stimulation of fishery complex development” [1] are aimed at developing the fishery complexes by upgrading the fishing fleet, equipped with the necessary equipment for catching and processing fish, forming the infrastructure and social conditions for its functioning. At the same time, the analysis of dynamics of financial support volume of the State Program “Fishery complex Development” from 2022 to 2026 shows that its growth rate is variable - the smallest amount of budget funds was allocated in 2023 (growth rate was 84%), the largest amount is planned for 2025 (growth rate -134%). The growth rate of financial support of the Federal Project “Modernization and stimulation of fishery complex development” was 19% in 2023, 68% in 2024, in 2025 it will be 116%, and in 2026 it is planned to decrease to 107%. This situation is explained by the limited budgetary resources, in which the key issue is always the assessment of the priority of measures for which specific state support is allocated. Equipping economic entities of the fishery complex with new modern vessels, equipped with the necessary equipment for catching and processing of fish, requires substantial capital investments and a long period of time. The methods of analysis and control currently used to assess the effectiveness and priority of state support projects do not allow to fully assess their payback period and the possibility of creating value for consumers. Within the framework of the research, financial and economic modelling in combination with functional cost analysis is proposed to assess the effectiveness of the mechanism of investment quotas under the conventional name “quotas under the keel”. The construction of a financial and economic model of an investment project for the acquisition or construction of a ship makes it possible to design a long-term forecast of the development of efficiency of both an individual economic entity and the industry as a whole, allowing for strategic control of the project implementation, and the use of functional cost analysis - to search for reserves to reduce production costs and thus to respond to external challenges and threats in a timely manner at the expense of internal resources.