ДІАГНОСТИКА КРИЗОВОГО СТАНУ І ЗАГРОЗИ БАНКРУТСТВА ПІДПРИЄМСТВА ТА ЇЇ МІСЦЕ В СИСТЕМІ АНТИКРИЗОВОГО УПРАВЛІННЯ

Abstract

The article is devoted to the study of problems related to the theoretical and practical aspects of economic diagnostics of the сurrent condition and prospects for the deployment of crisis processes at enterprises. The topicality of the topic is determined by the fact that every enterprise faces a variety of factors that can cause the emergence and development of crisis processes; therefore, identifying and predicting these factors is important for the survival of the enterprise. Because management focused on crisis prevention is the most important prerequisite for the effectiveness of the anti-crisis management system, economic diagnostics is recognized as an important instrument and means of anti-crisis management. The article substantiates the expediency of using a set of parameters and indicators of the analysis of the financial and economic condition of the enterprise in the process of assessing its financial stability, property condition, solvency, liquidity, business activity, balanced production and sale of products, dynamics of operating costs and profit. As a key characteristic of the financial and economic state, it is proposed to consider the financial stability of the enterprise as a complex category characterizing the state, structure and directions of use of the enterprise's financial resources. It is emphasized that the assessment of the consequences of management decisions should also be considered as a field of economic diagnostics, while such diagnostics acquire special importance when the decisions relate to a certain situation related to the enterprise's acceptance of commercial risks. It is noted that the risk will be justified if the probability of obtaining income or other economic benefits is high enough, and the expected result will cover the costs associated with the risky activity. The prospects of further scientific research of the issues raised in this article are the study of the issue of improving the methodological principles and tools of economic diagnosis and improving the quality of crisis management. It is emphasized that these issues are of particular relevance in the conditions of global macroeconomic instability and uncertainty of business prospects.