THE USE OF INVESTMENT METHODS TO ASSESS PROFITABILITY AS A WAY TO ENSURE THE FINANCIAL SECURITY OF DEFENSE INDUSTRY ENTERPRISES IN THE CONTEXT OF ECONOMIC SANCTIONS

Abstract

Background. The article examines the profitability of enterprises in Russia's military-industrial complex (MIC) and the methods used to assess it, using traditional accounting and investment methods. The key issues of calculating and managing profitability in high-tech industries, such as the MIC, are highlighted. The authors emphasize that investment approaches should be prioritized over accounting approaches, especially in the context of economic sanctions imposed on MIC enterprises. Materials and methods. The methodology of work is based on a systematic approach that allows using modern conditions for the development MIC using the investment methods. Results. The article demonstrates the need to develop a modern and effective profitability management system using an innovative and institutional approach. It explores the implementation of investment analysis in improving pricing systems and the prospects for high-tech enterprises in the new global order. Conclusions. The conclusions noted the practical implementation of measures aimed at analyzing pricing for defense industry products. It proves that the ability of enterprises to apply investment- based pricing approaches will depend on the successful implementation of an ERP system.