Assessment of the probability of bankruptcy of agricultural organizations

The study of the prerequisites of bankruptcy is one of the factors of effective functioning of any company. One of the signs of loss of financial solvency is the loss of solvency. In this regard, the paper describes the main models for assessing the risks of financial insolvency (bankruptcy) of organizations, which are proposed by the foreign scientific community, with consideration of their main advantages and disadvantages. In the theoretical part, it is noted that foreign experience has in practice a distinction between the terms of insolvency and bankruptcy, understanding as insolvency satisfied by the judicial authority the absolute insolvency of the debtor. The authors substantiate the need to use several methods used in assessing the risks of bankruptcy of the company, which causes a significant increase in the objectivity of the results. In order to compare the effectiveness of the models under consideration, the authors carry out an assessment of the probability of bankruptcy of three large agricultural enterprises...