Моделі аналізу ризику банкрутства

Abstract

У статті розкрито сутність моделей аналізу ризику банкрутства економічних агентів як превентивних заходів антикризового управління. Визначено, що основними моделями аналізу ризику банкрутства є: статичний аналіз ризику банкрутства за допомогою фінансового балансу, аналіз ризику банкрутства за допомогою функціонального балансу та аналіз ризику банкрутства за допомогою скорингу. Проаналізовано європейські три моделі аналізу ризику банкрутства: Bărbuță-Mișu & Madaleno, Lukason & Laitinen, Niţoi, Clichici & Moagăr-Poladian.

The article discloses the essence of models for analyzing the risk of bankruptcy of economic agents which serve as preventive measures of crisis management. It has been established that bankruptcy risk can be analyzed according to several aspects: static analysis of bankruptcy risk using the balance sheet; functional analysis of bankruptcy risk using the functional balance sheet; analysis of bankruptcy risk through the use of the scoring method. Three European models of bankruptcy risk analysis are analyzed within the framework of the paper: Bărbuță-Mișu & Madaleno, Lukason & Laitinen, Niţoi, Clichici & Moagăr-Poladian. Purpose. Research of modern models of enterprise bankruptcy risk analysis. Results. The process of diagnosing the risk of bankruptcy consists in assessing the company's ability to fulfill obligations taken by third parties, and therefore in assessing the company's solvency. In recent years, due to the inherent dynamism of the economic and financial activities of companies, it has become more than necessary to obtain accurate information about the risk of bankruptcy in the future. Conclusions. All economic entities are exposed to the risk of bankruptcy. This risk can have negative consequences with complex consequences both for the entire activity of the entity and for other entities with which it comes into contact. Bankruptcy risk can be analyzed from different perspectives: static bankruptcy risk analysis using the financial balance sheet, bankruptcy risk analysis using the functional balance sheet, and bankruptcy risk analysis using scoring.