| Аннотація: | In a market economy, businesses organize their work in conditions of uncertainty and unpredictability. And the world economy, in turn, generates even more risk factors and threats that greatly affect the company’s activities. That is, today market conditions require rapid adaptation to an unstable environment. That is why business entities need to make significant efforts to achieve their goals, ensure and maintain stable operation and sustainable development. Those enterprises that are unable to mitigate or adapt to internal and external factors are doomed to gradual decline and bankruptcy. The growing frequency, modification and scale of the negative manifestation of bankruptcy determine the undeniable relevance of this topic, the need for its scientific study and evaluation of various aspects, models and methods of predicting the probability of bankruptcy. Given the current economic situation in the country, the issue of predicting the bankruptcy of enterprises is particularly acute, as the number of bankrupt enterprises is growing. That is why, in order to avoid crisis situations in enterprises and to prevent the likelihood of bankruptcy, in modern economics there are quite a number of developments related to the analysis and forecasting of potential bankruptcy. However, we should not forget about the elements of the economic crisis at the macroeconomic level, which are also an important factor for a large number of enterprises. First of all, it is massive losses and rather low profitability of production, insufficient level of competitiveness, unsatisfactory structure of balance at the level of enterprises of branch, deficit of working capital, and also insolvency of the economic entity. All of the above indicates the urgency of ensuring the organization of accounting for economic security of the enterprise. This, in turn, requires in-depth research to predict the probability of bankruptcy of business entities, which should be based on timely diagnosis of the causes of the crisis, as well as the development of an effective system for analyzing and combating bankruptcy. |
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