Abstract
The large number of techniques of the analysis of bankruptcy both in foreign, and in the Russian theory and practice often complicates the choice of a system of indicators for identification of threat of bankruptcy of the concrete enterprise. At the same time it should be noted that actually all techniques are constructed or on one of two approaches (quantitative or qualitative), or with application of one of three models: scoring model, model of the multiple discriminant analysis (MDA) and rating model. Also it causes various, often opposite, opinions on their applicability in the conditions of the Russian economy and the problem of adequacy of the received estimates keeps the relevance. In general it is possible to draw a conclusion on quite low predictive opportunities of the western and domestic models. Such result for the western models can be explained with the fact that they do not con- sider the Russian specifics and are constructed according to other data. More exact results are explained by a large number of variables in comparison with the Russian models. Feature of the Russian models also is that coefficients are picked up in the expert way, without application of methods of the statistical analysis. One shortcoming is inherent in all techniques – they consider a condition of an indicator only at the time of the analysis, and change of dynamics of indicators in time are not considered. A possibility of further development of methodology of forecasting of bankruptcy on the basis of data of financial statements of the Russian enterprises is the reliability of information on the state of affairs at the concrete enterprises and difficulty of its receiving. The practical application of the recommended indicators in the economic analysis of LLC «N» in the publication made it possible to draw conclusions similar to those that were made based on the results of studies of the use of models by foreign and Russian authors.
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