Open AccessMethods for diagnostics of bankruptcy of agricultural enterprises
Author(s) -
Ivan Novák,
AUTHOR_ID,
K. V. Suhetska
Publication year - 2021
Publication title -
collected works of uman national university of horticulture
Language(s) - English
Resource type - Journals
ISSN - 2415-8240
DOI - 10.31395/2415-8240-2021-99-2-240-247
Subject(s) - bankruptcy , business , agriculture , task (project management) , financial crisis , risk analysis (engineering) , finance , economics , management , macroeconomics , ecology , biology
Modern science pays a lot of attention to solving issues of the company's functioning under the influence of crisis phenomena and processes. Nevertheless, the conditions of modern development associated with high risk, sudden transformations, crises and shocks, the main task is set by the study of the latest elements of company diagnostics. Based on this, diagnostics of the company's crisis state is a fundamental component of the successful development of agricultural companies. It is considered as one of the areas of economic diagnostics and is closely related to the diagnostics of the threat of bankruptcy. It is also important to note that the main component of diagnosing the level of effectiveness of antisipative management of enterprises with an agricultural direction is the definition of a system of criteria for identifying specific causes leading to a crisis situation and a failure in agricultural activity, which has a very important scientific, practical and methodological significance for economic science.The main purpose of the article is to study the problem of bankruptcy diagnosis at domestic enterprises, substantiation of theoretical provisions and development of practical recommendations for improving the diagnosis of antisipative management of enterprises in the system of management diagnostics. The article identifies the main tasks facing enterprises seeking to prevent and prevent the onset of crisis situations, analyzes the stages of diagnosis and considers the main models for predicting the bankruptcy of the enterprise. It was found that the models show real results only in the conditions for which they were created. That is, it is necessary to develop a model in which the assessment of the financial condition of agricultural enterprises would be based on domestic accounting and reporting standards, which would use the statistical, information base of domestic enterprises taking into account the specifics of the industry.