АЛЬТЕРНАТИВНАЯ МЕТОДИКА ДИАГНОСТИКИ ВЕРОЯТНОСТИ БАНКРОТСТВА ПРОМЫШЛЕННЫХ КОМПАНИЙ

Abstract

The article is devoted to the justification and presentation of the results of the development of the author's methodology for diagnosing the probability of bankruptcy of industrial companies, which takes into account the influence of a set of factors of the institutional environment on the degree of financial stability of business entities in the face of uncertainty. The basic methods of the study were analogy and synthesis, a systematic approach and systematization, semantic and comparative analysis, dialectic, logical, hypothetical-deductive, economic and statistical methods. Based on the semantic analysis, the essence of the categorical apparatus related to the bankruptcy of companies is clarified; identified the main signs that increase the risk of its onset. The comparative analysis systematizes the advantages and disadvantages of traditional methods for diagnosing the probability of bankruptcy of companies, which served as an information platform for the development of an alternative methodological tool. The alternative methodology proposed by the authors for diagnosing the probability of bankruptcy has been tested using the example of the MTs5 group of companies specializing in upholstered furniture in Russia. Testing results confirmed the diagnostic value of the proposed methodology, which is ensured by a comprehensive coverage of institutional factors affecting the result indicator of the probability of bankruptcy of an enterprise, and ultimately creates the necessary informative conditions for developing scenarios of financial stabilization of the company.