Recommendations on organization of application of methods and mechanisms of value estimation to estimation of profitability of current and investment activities of enterprises of defense industry of Russia

The article is devoted to one of the constantly discussed topics of the development of the military-industrial complex - an assessment of the profitability of the enterprises of the defense industry in Russia. The main issues of measurement, rationing and profitability management in the military-industrial complex are highlighted. It is shown that the methods of profitability assessment should be uniform for all subsystems and levels of management of defense industry enterprises and should be based on the approaches of investment analysis. The need to create a modern effective pricing system based on an innovative and institutional approach is shown. It has been shown that the new pricing system will require restructuring the organizational structures of enterprises with the inclusion of fundamentally new elements in them. The features of the use of investment approaches for justifying and analyzing the prices of contracts for the production of products of defense industry enterprises are disclosed.