Greshko R. Financial sanitation of the industrial enterprises.

Object: the process of performing financial sanitation under the conditions of the insolvency threat for industrial enterprises. Aim^ to extend theoretical basis of financial sanitation, to form aneffective mechanism of its realization on this basis, to develop practical recommendations in order to improve the set of instruments for financial recovery of industrial enterprises. Methods: analysis and synthesis, method of economic-mathematical modeling, generalization and scientific abstraction, graphical method,categorical-logical method, statistic grouping and comparison/ Results: scientific generalization of the theoretical basis of financial sanitation and the development of practical recommendations as for improvement of its set of instruments under the conditions of the threat of insolvency of industrial enterprises. Novelty: there were substantiated the essential characteristics of financial sanitation of industrial enterprises under the pre-court conditions of its realization, the model of forecasting insolvency of dairy industry enterprises was built, there was improved the approach to the components of the financial sanitation mechanism and the evaluation procedure of sanitation ability. Implementation: into the functioning of Chernivtsi Regional State Administration, State Institution of the Agency in Bankruptcy matters into the operation of Joint Stock Company “Chernivtsi City Dairy-Products Plant”, into educational process. Sphere: industry of Ukraine.