Методичні підходи до діагностики банкрутства підприємства, передумови та проблеми їх практичного застосування

Abstract

Визначено суть поняття «діагностика банкрутства» підприємства; обґрунтовано важливість проведення економічної діагностики банкрутства підприємства; досліджено різноманітні методичні підходи до діагностики банкрутства суб’єкта господарювання; систематизовано основні підходи до діагностики банкрутства підприємства.

The article shows the importance of the ability to predict bankruptcy in time by conducting diagnostics as one of the most important components of the science of survival in the current conditions of economic development. The analysis of researches and publications of leading scientists-economists concerning bankruptcy of the enterprise and bankruptcy diagnostics is carried out. The essence of the concept of "diagnostics of bankruptcy" of the enterprise is determined, various methodical approaches to the diagnosis of bankruptcy of the economic entity are investigated. Particular attention is paid to such types of bankruptcy diagnostics as express diagnostics and functional diagnostics of bankruptcy. It was noted that express diagnostics provides for a system of regular assessment of the crisis parameters of a company's financial development, carried out on the basis of its financial accounting data using standard analysis algorithms. The main components of fundamental diagnostics are identified, such as the systematization of the main factors that led to the threat of bankruptcy of the enterprise; Carrying out of the complex fundamental analysis with use of special methods of an estimation of influence of separate factors; Forecasting the further development of the financial crisis of the enterprise under the negative influence of certain factors; Forecasting the enterprise's ability to neutralize the threat of bankruptcy at the expense of its internal financial potential; Formation of the final conclusion regarding the scale of the threat of bankruptcy of the enterprise. The conclusion is made that the diagnostics of bankruptcy is a complex research, has an internal structure and logic of implementation and is based on such basic principles as timeliness, complexity, validity, scientificness and reality. The main approaches to the diagnosis of bankruptcy of an enterprise are systematized according to the following features: depending on the depth of the research; Depending on the methodology for determining the estimated indicators; Dependence on the method of comparing the indicators; Depending on the information support for the diagnosis of bankruptcy of the enterprise. Depending on the final results of the bankruptcy diagnosis of the enterprise, mathematical and graphical methods were singled out.