Using annuities in different financial scenarios

E. M. Ovchinnikova () and V. A. Likhacheva ()

Entrepreneur’s Guide, 2026, vol. 19, issue 1

Abstract:   This article is devoted to a comprehensive study of annuities as key financial instruments that go beyond traditional calculations and their growing role in effective financial planning.  The aim of the work is to identify the features of the application of annuities in various contexts, including the evaluation of investment projects, the management of long–term obligations, and personal financial planning.  The study focuses on a comparative analysis of two main types of annuities — annuity due and ordinary annuity — for each of which the scope of application is considered and key indicators are identified. The methodology is based on literature analysis, a comparative approach, and the use of illustrative practical examples. The information base includes scientific articles, monographs, and statistical data. The results obtained provide a deeper understanding of the mechanisms for using annuities to optimize financial decisions and increase their effectiveness.

Date: 2026
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Persistent link: https://EconPapers.repec.org/RePEc:ahc:journl:y:2026:id:2199

DOI: 10.24182/2073-9885-2026-19-1-14-21

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