APPLICATION OF EXISTING INSOLVENCY ASSESSMENT METHODS OF DEBTOR ENTERPRISE IN MODERN CONDITIONS
DOI:
https://doi.org/10.32353/khrife.1.2020_37Abstract
According to a study by the World Bank «Doing Business 2018», more and more companies in Ukraine are going bankrupt in modern business conditions, and their financial and economic activities are becoming the subject of forensic economic examination. A key feature of the study is that in modern practice there is no single approach to determining the debtor company bankrupt. The article considers the legal and economic content of the bankruptcy category, identifies the causes and factors that can cause bankruptcy, the types of bankruptcy from a scientific and legal point of view, highlights the advantages and disadvantages of existing methods of assessing the probability of bankruptcy.
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Berest, M. M., Tymoshenko A. P. (2012). Krytychnyi analiz zmistu ekonomichnoi kate- horii «bankrutstvo». Visnyk ekonomiky transportu i promyslovosti [in Ukrainian].
Blank, I. O. (2012). Reorhanizatsiia pidpryiemstva yak chynnyk pidvyshchennia efektyv- nosti diialnosti Derzhava ta rehiony [in Ukrainian].
Boronos, V. H., Plikus, I. Y. (2011) Upravlinnia finansovoiu sanatsiieiu pidpryiemstv: metodolohiia tapraktyka. Sumy: Vyd-vo SumDU [in Ukrainian].
Burbelo, O. A., Zueieva, O. I. (2008). Otsinka ymovirnosti bankrutstva promyslovykh pidpryiemstv. Ekonomika APK. № 11 [in Ukrainian].
Hospodarskyi kodeks Ukrainy: Zakon Ukrainy vid 16.01.2003 r. № 436 - IV URL: http:// zakon0.rada.gov.ua/laws/436-15 [in Ukrainian].
Kodeks Ukrainy z protsedur bankrutstva vid 18 zhovtnia 2018 roku. URL: https://zakon. rada.gov.ua/ laws/show/2597-19 [in Ukrainian].
Korol, V.A. Finansy pidpryiemstv: navchalnyi posibnyk URL: http://pulib.if.ua/book/55 [in Ukrainian].
Koshkyn, V.Y. (2000) Antykryzysnoe upravlenye: 17-modulnaia prohramma dlia menedzherov «Upravlenye razvytyem orhanyzatsyy». Moscow: YNFRA-M. Modul 11 [in Ukrainian].
Kryminalnyi kodeks Ukrainy: Zakon Ukrainy vid 05.04.2001 №2341 III (redaktsiia vid 2019) URL: https://zakon.rada.gov.ua [in Ukrainian].
Kvasnytska, R. S., Kordonets, I.M. (2011) Etapnist provedennia diahnostyky kryzovoho stanu ta ymovirnosti bankrutstva pidpryiemstva. Visnyk Khmelnytskoho natsio- nalnoho universytetu. № 2 [in Ukrainian].
Lihonenko, L. O. (2001). Antykryzove upravlinniapidpryiemstvom: teoretyko-metodolo- hichni zasady ta praktychnyi instrumentarii. Kyiv [in Ukrainian].
Pepa, T. V., Fedorova, V. O. (2008) Upravlinnia finasovoiu sanatsiieiu pidpryiemstv.
Kyiv: Tsentr uchbovoi literatury [in Ukrainian].
Podolska, V. O. (2002). Prohnozuvannia mozhlyvoho bankrutstva pidpryiemstva. Poltava: RVV PUSKU [in Ukrainian].
Pro bankrutstvo: Metodychni rekomendatsii NBU shchodo zastosuvannia komertsiinymy bankamy. Zakonu Ukrainy vid 21.07.94 r. № 23012/105. URL:http://zakon2.rada. gov.ua/laws/ [in Ukrainian].
Pro vidnovlennia platospromozhnosti borzhnyka abo vyznannia yoho bankrutom. Zakon Ukrainy vid 14.05.1992 r. № 2343-XII. URL: http://zakon3.rada.gov.ua/laws/ show/2343-12 № 4212-VI [in Ukrainian].
Prokhorova, V. V., Krupchatnikov, O. S. (2009) Prohnozuvannia bankrutstva yak skla- dova antykryzovoho finansovoho upravlinnia. Ekonomichnyi prostir. № 23/2 [in Ukrainian].
Radionova-Vodianytska, V. O. (2009) Zakhyst prav pratsivnykiv u razi bankrutstva pid- pryiemstva: mizhnarodnyi i zarubizhnyi dosvid. Forum prava. № 3. URL:http:// nbuv.gov.ua/UJRN/FP_index [in Ukrainian].
Reitynh «Doing Business 2018». Svitovyi bank. URL: http://russian.doingbusiness. org/ ru/rankings [in Ukrainian].
Sablina, N. V., Krivezhenko, V. V. Bankrutstvo pidpryiemstva: prychyny ta shliakhy po- dolannia. BIZNESINFORM. № 10
Sheremet, A. D. (2013). Reorhanizatsiia pidpryiemstva yak chynnyk pidvyshchennia efektyvnosti diialnosti. Derzhava ta rehiony. № 6 [in Ukrainian].
Shmorhun, N.P. (2006). Finansovyi analiz: Kyiv.:TsNL [in Ukrainian].
Starovoitov, M., Fomin, P. (2008). Prakticheskii instrumentarii organizatcii upravleniia promyshlennym predpriiatiem: monografiia. Moscow: Vysshaia shkola [in Russian].
Tereshchenko, O. O. (2000) Finansova sanatsiia ta bankrutstvo pidpryiemstva. Kyiv: KNEU [in Ukrainian].
Trots, I. V. (2011). Vyznachennia poniattia bankrutstva ta prychyny yoho vynyknennia u suchasnykh umovakh rozvytku. Visnyk Dniprotpetrovskoho universytetu. Seriia «Ekonomika. Vyp. 5(2) [in Ukrainian].
Yablonska, A. O. Diialnist arbitrazhnykh keruiuchykh: normatyvne vrehuliuvannia ta neobkhidnist zakonodavchoho vdoskonalennia. URL: http://www.minjust.gov.ua [in Ukrainian].
Zavadskyi, Y S. (1998). Menedzhment. Kyiv: Ukrainsko-finskyi instytut menedzhmentu i biznesu [in Ukrainian].
Published
2020-03-22
How to Cite
Anishchenko, O., & Kuzenko, T. (2020). APPLICATION OF EXISTING INSOLVENCY ASSESSMENT METHODS OF DEBTOR ENTERPRISE IN MODERN CONDITIONS. Theory and Practice of Forensic Science and Criminalistics, 21(1), 520–535. https://doi.org/10.32353/khrife.1.2020_37
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Section
PROBLEM ISSUES OF REGULATORY AND SCIENTIFIC AND METHODOLOGICAL SUPPORT OF DIFFER
