Abstract
In modern business conditions, an increasing number of Russian companies have problems with solvency, as a result of which they are forced to go into bankruptcy proceedings. In such conditions, it seems important to develop the rehabilitation potential of business bankruptcy. The objectives of the work are to identify the reasons for the low solvency of Russian companies, as well as the rare use of bankruptcy rehabilitation procedures and their low effectiveness, which will allow us to identify new approaches to the development of the rehabilitation, including health, bankruptcy potential. In the course of the study, a comprehensive and systematic approach to the studied processes and phenomena was applied, which are implemented by means of general scientific methods: scientific abstraction, analysis and synthesis. The use of standard analytical methods (comparison, summaries and groupings) made it possible to assess the solvency of Russian companies, their participation in bankruptcy proceedings and the effectiveness of bankruptcy proceedings. The study made it possible to conclude that today the activities of the overwhelming majority of insolvent Russian companies are completed with the help of bankruptcy proceedings, while the main function of bankruptcy rehabilitation procedures is solely in debt repayment extended over time, which requires further improvement by adding a vector to preservation and development of the debtor's business. The results of the study can be used in analytical practice, as well as to develop new approaches to the development of the rehabilitation potential of bankruptcy proceedings.
Highlights
An increasing number of Russian companies have problems with solvency, as a result of which they are forced to go into bankruptcy proceedings
The objectives of the work are to identify the reasons for the low solvency of Russian companies, as well as the rare use of bankruptcy rehabilitation procedures and their low effectiveness, which will allow us to identify new approaches to the development of the rehabilitation, including health, bankruptcy potential
The use of standard analytical methods made it possible to assess the solvency of Russian companies, their participation in bankruptcy proceedings and the effectiveness of bankruptcy proceedings
Summary
Млрд р., Total debt on liabilities, billion rubles, в том числе просроченная including overdue. Это подтверждает и ежегодный рост с 2012 по 2018 годы суммарной задолженности российских компаний по обязательствам, в том числе просроченной, а также кредиторской и дебиторской задолженности. Причем в 2018 году наблюдается резкое снижение значения данного коэффициента, что говорит об ухудшении возможности погашения компаниями своих краткосрочных обязательств за счет всех оборотных активов. С 2012 по 2015 годы коэффициент автономии снизился с 48,2 до 39,9%, что говорит об активном привлечении компаниями заемных средств для финансирования деятельности, однако в 2018 году наблюдался его рост до 48,4%. Несмотря на низкие значения всех трех показателей, отметим, что наилучшее значение коэффициент текущей ликвидности имел в 2012 году, коэффициенты автономии и обеспеченности собственными средствами – в 2018 году, т. В последние несколько лет примерно треть российских компаний являются убыточными, причем наблюдается рост суммарной задолженности по обязательствам, в том числе просроченной. Все это закономерно приводит к проблемам с текущей и перспективной платежеспособностью, отсутствию собственных оборотных средств и высокому уровню зависимости
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