Финансовый инструментарий оценки несостоятельности промышленных предприятий

Abstract

The article presents the results of the study of theoretical and methodological foundations of the probability of bankruptcy in a rapidly changing economic environment. The main types of bankruptcy are identified, their causes and consequences are determined, the main regulated provisions of the assessment of the current level of bankruptcy of enterprises in Russia, as well as integrated models for assessing the solvency and diagnosing bankruptcy of enterprises of foreign and Russian scientists economists are considered. It is determined that the considered methods are possible for use by Russian enterprises for rapid assessment of financial condition and require additions. Based on the identified shortcomings of the models, it is proposed to improve the tools for assessing the probability of bankruptcy using additional methods of financial analysis in the form of a scoring evaluation model that allows classifying enterprises according to the degree of financial risk. It is shown that the evaluation method should be based on the key indicators of financial analysis, their boundary values and evaluation criteria. The practical application of the considered in this study integrated models and additional tools for assessing the solvency of enterprises is analyzed and the main directions of financial recovery of enterprises in the form of a system of protective financial mechanisms in situations of small, medium and high probability of bankruptcy of the organization are determined.