Tula, Tula, Russian Federation
Tula, Tula, Russian Federation
Moscow Witte University (Department of Finance and Credit, Associate Professor)
from 01.01.2019 until now
Russian Federation
The article presents the results of calculations of the system of financial and economic indicators of the enterprises of machine building and food industry of the Central Federal District of the Russian Federation. The estimation of the probability of bankruptcy of enterprises according to Saifulin-Kadykov’s models and the Irkutsk State Economic Academy made it possible to reveal distortion of results for “problem” enterprises. On the basis of the analysis, the assumption was made that the models considered could be improved by replacing the return on equity ratio with the ratio of retained earnings to the value of the balance sheet total. Approbation of the modified models showed their high predictive characteristics.
assessment of financial condition, discriminant analysis, forecast of bankruptcy probability, financial reporting, modeling.
Современные экономические условия, в которых функционируют предприятия, характеризуются высоким уровнем неопределенности и динамичности факторов внешней среды.
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