Since 2014
The Importance of Bankruptcy Prediction and Methods
Business: Theory and Practice
View Archive Info| Field | Value | |
| Title |
The Importance of Bankruptcy Prediction and Methods
Bankroto prognozavimo svarba ir metodai |
|
| Creator |
Rugenytė, Daiva
Menciūnienė, Vida Dagilienė, Lina |
|
| Subject |
Bankruptcy; bankruptcy prediction; bankruptcy prediction models; probability of bankruptcy; nonbankrupt / bankrupt companies; state of the enterprise’s activity
bankrotas; bankroto prognozavimas; bankroto prognozavimo modeliai; bankroto tikimybė; nebankrutavusios/bankrutavusios įmonės; įmonių veiklos būklė |
|
| Description |
The analysis based on the scientific studies of literature on bankruptcy procedures shows that companies are announced as insolvent rather too late. In order to secure successful and permanent company‘s activity, it is important to rationally value its financial condition constantly. Scientists tried to find integral method, which credibly allows to predict companies financial problems in time. Applying bankruptcy prediction models is one of the most simple as well as accurate ways for predicting bankruptcy of enterprises. With the help of these models, the threat of bankruptcy could be noticed several years before bankruptcy actually starts. In this paper after the analysis of bankruptcy prediction importance and bankruptcy dynamics in Lithuania, bankruptcy prediction models commonly used in scientific literature are given in a systematic way. If all suggested methodologies are analysed, every enterprise can find the most appropriate methodology to value the stability of its activity.
Bankroto proceso analizė mokslinėje literatūroje rodo, kad įmonės skelbiamos nemokiomis gerokai pavėluotai. Norint užtikrinti sėkmingą ir ilgalaikę įmonių veiklą, svarbu nuolat racionaliai vertinti finansinę jų būklę. Mokslininkai ieško integruoto metodo, kuris leistų patikimai ir racionaliai įvertinti įmonės veiklos būklę. Įmonės veiklos būklės vertinimas gali padėti išvengti bankroto proceso. Bankroto prognozavimo modeliai yra vienas paprasčiausių ir patikimiausių bankroto prognozavimo būdų. Remiantis šiais modeliais, kompanijai kilusi bankroto grėsmė gali būti pastebėta anksčiau, negu įmonė priartėja prie bankroto ribos. Todėl šiame straipsnyje, išanalizavus bankroto prognozavimo svarbą bei bankrotų skaičiaus dinamiką Lietuvoje, nustatyti ir susistemintai pateikiami mokslinėje literatūroje dažniausiai taikomi bankroto prognozavimo modeliai. Išanalizavus siūlomas metodikas, kiekviena įmonė gali rasti savo veiklos stabilumui vertinti tinkamiausią. |
|
| Publisher |
Verslas: Teorija ir Praktika / Business: Theory and Practice
Business: Theory and Practice / Verslas: Teorija ir Praktika |
|
| Date |
2011-01-27
|
|
| Type |
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion |
|
| Format |
application/pdf
application/pdf |
|
| Identifier |
http://www.btp.vgtu.lt/index.php/btp/article/view/btp.2010.16
10.3846/btp.2010.16 |
|
| Source |
Verslas: Teorija ir Praktika / Business: Theory and Practice; Vol 11, No 2 (2010); 143-150
Business: Theory and Practice / Verslas: Teorija ir Praktika; Vol 11, No 2 (2010); 143-150 |
|
| Relation |
http://www.btp.vgtu.lt/index.php/btp/article/view/btp.2010.16/16
http://www.btp.vgtu.lt/index.php/btp/article/view/btp.2010.16/pdf |
|
| Rights |
Authors contributing to Business: Theory and Practice agree to publish their articles under the Creative Commons Attribution-NonCommercial 4.0 license, allowing third parties to share their work (copy, distribute, transmit) and to adapt it, under the condition that the authors are given credit, that the work is not used for commercial purposes, and that in the event of reuse or distribution, the terms of this license are made clear.Authors retain copyright of their work, with first publication rights granted to Vilnius Gediminas Technical University (VGTU) Press. However, authors are required to transfer copyrights associated with commercial use to the Publisher. Revenues from commercial sales are used to keep down the publication fees. Moreover, a major portion of the profits generated from commercial sales is placed in a fund to cover publication fees for researchers from developing nations and, in some cases, for young researchers.
|
|