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Assessment of investment risk shipping companies based on indicators of strategic management accounting


The role of strategic management accounting as an information base for decision-making is considered. The problems related to attracting investment in passenger and cargo fleet, causing to low technical level and the poor state of their industrial base and infrastructure, are disclosed. In relation to the strategic objectives for the management of investment risk the indicators of strategic management accounting are shown such as the index of ROI and payback period. There is an example of a summary report that will allow analyzing information on production and economic activity of water transport for any of the selected periods of time; to evaluate the deviation indicators of strategic management accounting and their impact on strategic development and investment process; to rank the risk factors of external and internal environment in company’s activity; eliminate uncertain information.


strategic development; balanced scorecard; investments; investment risks; reporting.

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1. Federal'naya sluzhba gosudarstvennoy statistiki (Rosstat): dannye po passazhirskim perevozkam vnutrennim vodnym transportom v Rossiyskoy Federatsii i regionakh, po tseli i dal'nosti otpravleniya, 2008–2011. URL: http://www. (data obrashcheniya: 21.11.2013). 2. Abramov A.A., Antonova I.V. Predinvesti-tsionnyy analiz riskov proekta na osnove bukhgalterskoy otchetnosti predpriyatiya // Ekonomicheskiy analiz: teoriya i praktika. 2011. Vyp. 18 (225). S. 2-9. 3. Abramov A.A., Antonova I.V. Otsenka fakto-rov riska investitsionnogo proekta na osnove skorrektirovannykh denezhnykh potokov // Ekonomicheskiy analiz: teoriya i praktika. 2012. Vyp. 8 (263). S. 9-18. 4. Abramov S.I. Otsenka riska investirovaniya // Ekonomika stroitel'stva. 2002. № 12. S. 3-10. 5. Bard V.S. Investitsionnye problemy rossiyskoy ekonomiki. M., 2002.



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