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The System of Diagnostics of Bankruptcy Threat to the Enterprises

Business: Theory and Practice

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Title The System of Diagnostics of Bankruptcy Threat to the Enterprises
Įmonių bankroto grėsmės diagnostikos sistema
 
Creator Bivainis, Juozas
Garškaitė, Kristina
 
Subject analysis and evaluation of the condition of the enterprise; diagnostics of the threat of bankruptcy; model of integrated evaluation; relative financial indices; absolute financial indices
įmonių būklės analizė ir vertinimas; bankroto grėsmės diagnostika; integruoto vertinimo modelis; santykiniai finansiniai rodikliai; absoliutiniai finansiniai rodikliai
 
Description The prepared system of diagnostics of bankruptcy threat to the enterprises, is  presented in the article. . Herein, bankruptcy, threatening the enterprises, is being diagnosed as per three stages, i.e. the condition of the enterprise and the reasons, which have determined such condition, are being gradually concretized. The financial condition of the enterprises and the threat of bankruptcy are being evaluated at the first stage by applying the integrated model, which assists in achieving the generalized evaluation of the condition. The relative financial indices of the enterprise are being analysed at the second stage, seeking for diagnosing the problematic fields of the enterprise. The third stage, at which the absolute financial indices are being analysed, is aimed at ascertaining the reasons, which have determined the condition of the enterprise. The size of the crisis, the crisis factors of activity are ascertained by taking into consideration the evaluation indices of the condition of the enterprise; they allow selecting substantially the bankruptcy prevention measures out of the possible leading set of internal and external measures. The possibilities of adaptation of the prepared system of diagnostics to the enterprises, which are attributed to various economic sectors and to the changing environmental conditions, are foreseen. 
Straipsnyje aprašyta parengta įmonių bankroto grėsmės diagnostikos sistema. Pagal ją įmonių bankroto grėsmės diagnostika atliekama trimis etapais, palaipsniui konkretinant įmonės būklę ir ją sukėlusias priežastis. Pirmajame etape finansinė įmonių būklė ir bankroto grėsmė vertinama taikant integruotą modelį, pagal kurį gaunamas apibendrinantis būklės įvertis. Antrajame etape analizuojami santykiniai finansiniai įmonės rodikliai, siekiant diagnozuoti problemines įmonės sritis. Trečiojo etapo, kuriame analizuojami absoliutiniai finansiniai rodikliai, paskirtis – nustatyti įmonės būklę lėmusias priežastis. Gauti įmonės būklės įverčiai leidžia pagrįstai parinkti bankroto prevencijos priemones iš galimų orientacinio vidinių ir išorinių priemonių rinkinio. Numatytos parengtos diagnostikos sistemos adaptavimo įvairių ūkio sektorių įmonėms ir kintančioms aplinkos sąlygoms galimybės. 
 
Publisher Verslas: Teorija ir Praktika / Business: Theory and Practice
Business: Theory and Practice / Verslas: Teorija ir Praktika
 
Date 2011-01-28
 
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.2010.23
10.3846/btp.2010.23
 
Source Verslas: Teorija ir Praktika / Business: Theory and Practice; Vol 11, No 3 (2010); 204-212
Business: Theory and Practice / Verslas: Teorija ir Praktika; Vol 11, No 3 (2010); 204-212
 
Relation http://www.btp.vgtu.lt/index.php/btp/article/view/btp.2010.23/24
http://www.btp.vgtu.lt/index.php/btp/article/view/btp.2010.23/pdf
 
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