Показати скорочений опис матеріалу
dc.contributor.author | Іванова, Л. Б. | |
dc.contributor.author | Іванов, Л. П. | |
dc.contributor.author | Ющенко, Н. Л. | |
dc.date.accessioned | 2018-02-28T09:02:03Z | |
dc.date.available | 2018-02-28T09:02:03Z | |
dc.date.issued | 2016 | |
dc.identifier.uri | http://ir.stu.cn.ua/123456789/15870 | |
dc.description | Іванова, Л. Б. Аналітичний інструментарій діагностики боржника в умовах фінансового оздоровлення / Л. Б. Іванова, Л. П. Іванов, Н. Л. Ющенко // Економічні науки. Серія : Облік і фінанси. – 2016. – Вип. 13 (49). Ч. 1. – С. 83-94. | en_US |
dc.description.abstract | В статті розглянуто методологічні підходи щодо фінансового аналізу в умовах антикризового фінансового оздоровлення неплатоспроможного підприємства. Досліджені питання щодо обрання методики аналізу в умовах досудовій та судовій санації підприємства, коли результати аналізу використовуються як докази при визначенні рішень у господарському суді. | en_US |
dc.language.iso | uk | en_US |
dc.publisher | Луцьк : ЛНТУ | en_US |
dc.relation.ispartofseries | Економічні науки. Серія : Облік і фінанси;Вип. 13 (49). Ч. 1. | |
dc.subject | антикризове управління | en_US |
dc.subject | банкрутство | en_US |
dc.subject | фінансовий аналіз | en_US |
dc.subject | доказ у господарському суді | en_US |
dc.subject | кількісні | en_US |
dc.subject | якісні методики | en_US |
dc.subject | детермінований та дискримінантний аналіз | en_US |
dc.subject | crisis management | en_US |
dc.subject | bankruptcy | en_US |
dc.subject | financial analysis | en_US |
dc.subject | evidence in the Commercial Court | en_US |
dc.subject | quantitative | en_US |
dc.subject | qualitative methods | en_US |
dc.subject | deterministic and discriminant analysis | en_US |
dc.subject | антикризисное управление | en_US |
dc.subject | банкротство | en_US |
dc.subject | финансовый анализ | en_US |
dc.subject | доказательства в арбитражном суде | en_US |
dc.subject | количественные | en_US |
dc.subject | качественные методики | en_US |
dc.subject | детерминированный и дискриминантный анализ | en_US |
dc.title | Аналітичний інструментарій діагностики боржника в умовах фінансового оздоровлення | en_US |
dc.title.alternative | Аnalytical tools of diagnosis debtor under the conditions of financial recovery | en_US |
dc.title.alternative | Аналитический инструментарий диагностики должника в условиях финансового оздоровления | en_US |
dc.type | Article | en_US |
dc.description.abstractalt1 | In the article we reviewed the methodological and methodical approaches to financial analysis in the conditions of crisis financial recovery of insolvent enterprise. Author considers the structure of the crisis management system as a set of procedures that are governed by bankruptcy law of Ukraine. They are pre-trial rehabilitation, procedures in bankruptcy - disposal of property, judicial rehabilitation and liquidation (in case of inefficient procedures sanitation). The importance of organization and doing of economic analysis is very high. Particularly the continued existence of the company depends on the results (as they are correlated and correspond to the real state) of analysis. Under these conditions the election of analysis techniques becomes urgent. That would provide clear conclusions regarding the situation of the company bankrupt. The article focuses on the election method of analysis exactly in terms of sanation of the company (as prejudicial, and so the judicial). The analysis results are used as evidence in court when determining the economic decisions: the opening of bankruptcy proceedings; recognition or non-recognition of the debtor bankruptcy. The author briefly reviewed the methodology of diagnosis of bankruptcy for the following classification methods: quantitative (determined, including scoring, discriminant); qualitative, mixed. Methods deterministic analysis (one-criteria and few-criteria) built on the balance proportions and have enough clear results. At the same time they have drawbacks: limited balance as economic reports; a large number of indicators; different results because of the distortion of information. And it requires own personal views of the analyst. According to the method of scoring analysis company is a subject of classification by degree of risk. An example of such a model can be used a model of Beaver that is recommended for the diagnosis of bankruptcy in Ukraine. The use of scoring models has several advantages and above all due to the limited number of indicators. Qualitative and mixed methods and estimates are expressed unclear because of the subjective results which is dangerous in modern realities of the national society. The qualitative and mixed methods is limited due to the high probability of false opinions. However, they can significantly expand the information base for deterministic analysis. In this status may be a Kovalev-Privalov`s method, method of peer review, Argenti`s method the main advantage of which can be distinguished record of non-financial performance and risks of the company. Using the results of the study of 30 companies in Chernihiv region, the author got the following conclusion. At the present stage of development of quantitative methods in the most reliable judgments there are the results obtained from deterministic models. Considering to the probability factor it is dangerous to use the results of discriminant models only for a short period of observation. It is useful to consider the results in dynamics taking into account changes in equity the profitability of the company and changes in the environment. Qualitative models (which are subject to a high degree of subjective factor in the findings) need further development. At the present stage of development of economy and society their use will expand the information base of analysis for explanation the levels and changes in financial position by deterministic models. | en_US |
dc.description.abstractalt2 | В статье рассмотрены методологические подходы к финансовому анализу в условиях антикризисного оздоровления неплатежеспособного предприятия. Исследованы методики анализа в условиях досудебной и судебной санации предприятия, когда результаты анализа используются в качестве доказательств при определении решений в арбитражном суде. | en_US |