UDC 658.15
DOI: 10.36871/ek.up.p.r.2025.04.14.024
Authors
Evgeniya A. Bolotnova,
Ilya A. Silin,
Aleksandra S. Demtirova,
Victoria I. Mataryko,
Kuban State Agrarian University named after I. T. Trubilin,
Krasnodar, Russia
Abstract
Assessing the potential for bankruptcy is a key aspect of a comprehensive analysis of the financial condition of organizations, allowing for a comprehensive analysis of solvency, business activity, financial stability and profitability, facilitating a prompt response to potential threats and opportunities to adjust the strategic course of economic entities. The purpose of the study is to diagnose the potential for bankruptcy of large representatives of the agricultural segment in order to develop measures to improve their financial stability. This article presents a detailed analysis of one of the multi-criteria approaches to assessing the probability of bankruptcy, which is based on the use of integral indicators. The study covers several methodological approaches, including the Durand scoring model, multidimensional rating assessment and multiplicative discriminant analysis based on both foreign and domestic multifactor models. The object of the study was three organizations of the Krasnodar Territory in the field of agriculture, on the basis of which a comprehensive assessment of the potential for bankruptcy was carried out. In conclusion, measures are given as proposals for reducing and preventing bankruptcy of organizations, which allow increasing the financial stability of business entities.
Keywords
bankruptcy, scoring model, rating assessment, discriminant analysis, factor model, financial stability
