{"id":789,"date":"2021-01-15T17:21:00","date_gmt":"2021-01-15T15:21:00","guid":{"rendered":"http:\/\/journals.khnu.km.ua\/vestnik\/?p=789"},"modified":"2021-03-04T11:16:05","modified_gmt":"2021-03-04T09:16:05","slug":"%d1%81%d0%bf%d1%80%d1%8f%d0%bc%d1%83%d0%b2%d0%b0%d0%bd%d0%bd%d1%8f-%d1%84%d1%96%d0%bd%d0%b0%d0%bd%d1%81%d0%be%d0%b2%d0%be%d0%b3%d0%be-%d0%b0%d0%bd%d0%b0%d0%bb%d1%96%d0%b7%d1%83-%d1%83-%d1%80%d0%be","status":"publish","type":"post","link":"https:\/\/journals.khnu.km.ua\/vestnik\/?p=789","title":{"rendered":"\u0421\u043f\u0440\u044f\u043c\u0443\u0432\u0430\u043d\u043d\u044f \u0444\u0456\u043d\u0430\u043d\u0441\u043e\u0432\u043e\u0433\u043e \u0430\u043d\u0430\u043b\u0456\u0437\u0443 \u0443 \u0440\u043e\u0437\u0440\u0456\u0437\u0456 \u043c\u043e\u0434\u0435\u043b\u0435\u0439 \u043e\u0446\u0456\u043d\u043a\u0438 \u0439\u043c\u043e\u0432\u0456\u0440\u043d\u043e\u0441\u0442\u0456 \u0431\u0430\u043d\u043a\u0440\u0443\u0442\u0441\u0442\u0432\u0430"},"content":{"rendered":"

<\/p>\n

\u0421\u041f\u0420\u042f\u041c\u0423\u0412\u0410\u041d\u041d\u042f \u0424\u0406\u041d\u0410\u041d\u0421\u041e\u0412\u041e\u0413\u041e \u0410\u041d\u0410\u041b\u0406\u0417\u0423\u00a0\u0423 \u0420\u041e\u0417\u0420\u0406\u0417\u0406 \u041c\u041e\u0414\u0415\u041b\u0415\u0419 \u041e\u0426\u0406\u041d\u041a\u0418 \u0419\u041c\u041e\u0412\u0406\u0420\u041d\u041e\u0421\u0422\u0406 \u0411\u0410\u041d\u041a\u0420\u0423\u0422\u0421\u0422\u0412\u0410<\/p>\n

DIRECTION OF FINANCIAL ANALYSIS IN THE SECTION\u00a0OF BANKRUPTCY PROBABILITY ASSESSMENT MODELS<\/p>\n

<\/a> \u0421\u0442\u043e\u0440\u0456\u043d\u043a\u0438: 249-252. \u041d\u043e\u043c\u0435\u0440: \u21162, 2020 (280)<\/strong><\/p>\n

\u0410\u0432\u0442\u043e\u0440\u0438:<\/strong>
\n\u0420\u0437\u0430\u0454\u0432 \u0413.\u0406., \u0414\u0423\u0411\u0406\u041a \u0406.\u0413.
\n\u0425\u043c\u0435\u043b\u044c\u043d\u0438\u0446\u044c\u043a\u0438\u0439 \u043d\u0430\u0446\u0456\u043e\u043d\u0430\u043b\u044c\u043d\u0438\u0439 \u0443\u043d\u0456\u0432\u0435\u0440\u0441\u0438\u0442\u0435\u0442<\/p>\n

RZAEV G., DUBIK I.
\nKhmelnytskyi National University<\/p>\n

DOI<\/strong>:<\/strong>\u00a0https:\/\/www.doi.org\/10.31891\/2307-5740-2020-280-2-44<\/a>
\n\u041d\u0430\u0434\u0456\u0439\u0448\u043b\u0430 \/ Paper received :<\/strong> 11.03.2020
\n\u041d\u0430\u0434\u0440\u0443\u043a\u043e\u0432\u0430\u043d\u0430 \/ Paper Printed :<\/strong> 06.05.2020<\/p>\n

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\n\u041a\u043b\u044e\u0447\u043e\u0432\u0456 \u0441\u043b\u043e\u0432\u0430:<\/strong> \u0431\u0430\u043d\u043a\u0440\u0443\u0442\u0441\u0442\u0432\u043e \u043f\u0456\u0434\u043f\u0440\u0438\u0454\u043c\u0441\u0442\u0432\u0430, \u0437\u0430\u0440\u0443\u0431\u0456\u0436\u043d\u0456 \u043c\u043e\u0434\u0435\u043b\u0456 \u043f\u0440\u043e\u0433\u043d\u043e\u0437\u0443\u0432\u0430\u043d\u043d\u044f, \u043e\u0446\u0456\u043d\u043a\u0430 \u0439\u043c\u043e\u0432\u0456\u0440\u043d\u043e\u0441\u0442\u0456 \u0431\u0430\u043d\u043a\u0440\u0443\u0442\u0441\u0442\u0432\u0430, \u0444\u0456\u043d\u0430\u043d\u0441\u043e\u0432\u0438\u0439 \u0430\u043d\u0430\u043b\u0456\u0437.<\/p>\n

\u0420\u043e\u0437\u0448\u0438\u0440\u0435\u043d\u0430 \u0430\u043d\u043e\u0442\u0430\u0446\u0456\u044f \u0430\u043d\u0433\u043b\u0456\u0439\u0441\u044c\u043a\u043e\u044e \u043c\u043e\u0432\u043e\u044e<\/strong><\/p>\n

The purpose of the article is to study modern foreign models for assessing the probability of bankruptcy of the enterprise and substantiate the areas of financial analysis for the financial condition.
\nSome models for estimating the probability of bankruptcy are considered. The systematization of foreign forecasting models is carried out and some factors that form the models are considered. It is proved that the choice of assessment models is based on the peculiarities of the functioning of the economy. The expediency of conducting an analysis of financial reporting indicators is emphasized. The importance of the choice of indicators of financial analysis characteristics is substantiated. The separate directions of the financial analysis according to models of forecasting of bankruptcy are defined. The directions of the analysis of the financial condition according to the forming components (factors) of separate models are substantiated. The shortcomings of the existing models for estimating the probability of bankruptcy are outlined. Emphasis is placed on the inconsistencies between the content of national and foreign accounting standards. It is emphasized that there are differences in the forms of financial reporting. It is proved that the models do not provide an objective assessment of the financial condition of the entity. It is emphasized that the existing models do not take into account the difference in management conditions. It is emphasized that the models are not adapted to the national economy, do not take into account the state of development of the country and the development of a particular industry. It is highlighted that the proposed models take into account only the balance sheet indicators and the indicators of the statement of financial performance. Modern models for assessing the probability of bankruptcy do not assess the financial security of the enterprise.
\nIt is proposed to conduct a comprehensive assessment of the financial condition of the enterprise according to the financial statements. The expediency of combining the analysis of quantitative and qualitative evaluation criteria is emphasized. It is proposed to take into account the industry affiliation of enterprises and the cyclical nature of its operation.
\nKey words:<\/strong> bankruptcy of the enterprise, foreign forecasting models, assessment of the probability of bankruptcy, financial analysis.<\/p>\n

References<\/strong><\/p>\n

    \n
  1. Gavrilko P.P. Basic approaches to assessing the propensity of enterprises to bankruptcy. \/ P.P. Gavrilko, M.Y. Lalakulich, F.A.\u00a0Vazhynsky \/\/ Scientific Bulletin of NLTU of Ukraine.-2011. – \u211621. – P. 162-166.<\/li>\n
  2. Bazilinska O.Y. Financial analysis: theory and practice: Textbook. Way. – K.: CYL, 2009. – 328 p.<\/li>\n
  3. G. Ostrovskaya. Analysis of the practice of using foreign methods (models) of forecasting the probability of bankruptcy of enterprises \/ G. Ostrovska, O. Kvasovsky \/\/ Halytskyi ekonomichnyi visnyk. – 2011. – \u21162 (31). – p.\u00a099-111.<\/li>\n
  4. Tyurina N.M. Crisis management: textbook. Way. \/ N.M. Tyurina, N.S. Karvatskaya, I.V. Grabrovskaya. – K.: CYL, 2012. \u2013 448 p.<\/li>\n
  5. Rzaeva T.G. Foreign methods of determining the probability of bankruptcy of the enterprise \/ T.G. Rzaeva, I.V. Stasiuk \/\/ Bulletin of Khmelnytskyi National University. – 2010. – \u21163. Vol.1. – P.177 – 181.<\/li>\n<\/ol>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":[],"categories":[8],"tags":[],"_links":{"self":[{"href":"https:\/\/journals.khnu.km.ua\/vestnik\/index.php?rest_route=\/wp\/v2\/posts\/789"}],"collection":[{"href":"https:\/\/journals.khnu.km.ua\/vestnik\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/journals.khnu.km.ua\/vestnik\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/journals.khnu.km.ua\/vestnik\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/journals.khnu.km.ua\/vestnik\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=789"}],"version-history":[{"count":3,"href":"https:\/\/journals.khnu.km.ua\/vestnik\/index.php?rest_route=\/wp\/v2\/posts\/789\/revisions"}],"predecessor-version":[{"id":4041,"href":"https:\/\/journals.khnu.km.ua\/vestnik\/index.php?rest_route=\/wp\/v2\/posts\/789\/revisions\/4041"}],"wp:attachment":[{"href":"https:\/\/journals.khnu.km.ua\/vestnik\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=789"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/journals.khnu.km.ua\/vestnik\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=789"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/journals.khnu.km.ua\/vestnik\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=789"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}