RISK ASSESSMENT METHODOLOGIES OF THE FINANCIAL INSOLVENCY OF AGRICULTURAL ENTERPRISES AND WAYS OF ITS IMPROVEMENT
N.L. Danilova1, T.A. Levanova2
1Cheboksary Cooperative Institute, Vera Voloshina Str. 12/30, Mytischi, Moscow Region, 141014
2Chuvash State Agricultural Academy, street Pirogova, 16, Cheboksary, Chuvash Republic, 428000
Keywords: банкротство, финансовая несостоятельность, оценка рисков банкротства, bankruptcy, financial insolvency, bankruptcy risk assessment
Abstract
The article is devoted to questions of diagnostics of risks of financial insolvency. There are numerous techniques of foreign and Russian economists to assess the risk of bankruptcy, however, there are difficulties in practical application. In order to diagnosis of the financial condition was useful for crisis management, assessing the features of formation of information base of analysis, which is based on accounting (financial) statements, as well as the industry-specific organizations. Specialized techniques taking into account peculiarities of activity disclosed on the example of agricultural enterprises.
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