Economic essence, types and diagnostics of bankruptcy
Abstract
In the conditions of the prolonged global economic crisis, more and more Kazakh organizations that failed to adapt to modern market relations found themselves in a difficult financial situation. The economic insolvency of the companies is one of the most pressing problems. Problems of economic insolvency and bankruptcy of organizations not fulfilling their obligations are some of the most pressing issues of the economy. These problems require alternative methods of preventing bankruptcy and effective methods of restoring the solvency of the organization. The article describes essence, types of bankruptcy as well as the reasons of their emergence. The types of bankruptcy described in the article will help to determine problems that can cause insolvency of a company in conditions of high competition on the market. Considered definition reveals its economic essence of bankruptcy. Stages of development of bankruptcy and methods of determination of probability of its approach are also showed. Ratios which allow to determine the level of a financial condition of the company are offered. Thus, the use of the most effective remedies of its prevention are recommended for development of an analysis technique of bankruptcy diagnostics. The features of bankruptcy diagnostics promoting prevention of consequences of crisis are noted in the conclusion. Also, it should be noted that it is possible to avoid financial problems when carrying out a complex of measures to prevent bankruptcy.
Keywords
банкротство, кризис, анализ, финансовое состояние, диагностика, неплатеже­,
способность,
банкроттық,
дағдарыс,
талдау,
қаржылық жағдай,
диагностика,
төлеу қабілетсіздігі,
bankruptcy,
crisis,
analysis,
financial condition,
diagnostic,
insolvency
References
1. Балдин К.В., Белугина В.В., Галдицкая С.Н., Передеряев И.И. Банкротство предприятия: анализ, учет и прогнозирование: учеб. пособие. - 4-е изд. - М.: Издательство «Дашков и К», 2012. - 376 с.
2. Закон Республики Казахстан «О реабилитации и банкротстве»: принят 7 марта 2014 г. № 176-V ЗРК (с изменениями и дополнениями на 15.02.2016 г.).
3. Аверина О.И. Комплексный экономический анализ хозяйственной деятельности: учебник / О.И. Аверина, В.В. Давыдова, Н.И. Лушенкова. - М.: КноРус, 2012. - 432 c.
4. Чечевицына Л.Н., Чечевицын К.В. Анализ финансово-хозяйственной деятельности: учебник. - Ростов-на-Дону: Феникс, 2013. - 368 с.
5. Баскакова О.В., Сейко Л.Ф. Экономика предприятия (организации). - М.: Издательство «Дашков и К», 2013. - 372 с.
6. Бухгалтерский учет в условиях антикризисного управления: учеб. пособие / под ред. В.Э. Керимова. - М.: Издательство «Дашков и К», 2013.
For citations:
Dosayeva A.Zh.
Economic essence, types and diagnostics of bankruptcy. Bulletin of "Turan" University. 2018;(1):160-165.
(In Russ.)
Views:
578