Koval L. Diagnostics and prevention of bankruptcy of agri-cultural enterprises

Українська версія

Thesis for the degree of Candidate of Sciences (CSc)

State registration number

0408U004283

Applicant for

Specialization

  • 08.00.04 - Економіка та управління підприємствами (за видами економічної діяльності)

23-09-2008

Specialized Academic Board

Д 36.814.02

Lviv National Agrarian University

Essay

The object of research: processes of financial management on agricultural enterprises wich are in the crisis conditions.The purpose of research: development of theoretical and meth-odological positions and practical recommendations in relation to the improvement of existent methodology of agricultural enterprises bankruptcy diagnostics with taking into account the specific of their activity, and also ground the system of financial and economical measures, directed on prevention of agricultural enterprises bank-ruptcy. Methods: abstractional and logical, monographic, historical, graphic, comparison, cluster analysis, stochastic factor analysis.Theoretical and practical results: Theoretical results enable to specify the concepts of bankruptcy, financial crisis, antirecessionary management and sanation, to complement the methodological as-pects of financial insolvency diagnostics and introduction of the system of measures of prevention agricultural enterprises bank-ruptcy. Practical value of the achieved results consists in possibility of using the methods of bankruptcy diagnostics and forming the sys-tem of measures for neutralization the crisis on any development stage of agricultural enterprise. Research novelty: The differentiated estimation of crisis level of agricultural enterprises on the basis of bankruptcy probability index, expected using a regressive logistic model is first offered, that pro-vides the objective estimation of bankruptcy threat degree. The re-search also specified directions of acceptance of agricultural enter-prises bankruptcy prevention measures which includes the maximal account of crisis depth and terms of manage, and methods of the bankruptcy risk minimization system of agricultural enterprises, based on the account of possible prospects and threats after Ukraine entering to WTO. Purchased subsequent development the existent interpretations of economic essence of bankruptcy taking into ac-count the developed classification of bankruptcy forms, and the me-thodical ways of diagnostics of probability agricultural enterprises bankruptcy, which are based on the using the system of indexes-indicators of the crisis state.Degree of introduction: The results of research are taken for im-plementation by managements of agro-industrial of Bus'k and Stryi district state administrations, the limited liability agricultural venture "Zirka" Bus'k district, Lviv region.Efficiency: The results of research ground the conception of the fi-nancial and economical mechanism of agricultural enterprises bank-ruptcy prevention, which will be realized by operative diagnostics of bankruptcy and introduction of the measures on their financial mak-ing healthy.Sphere, field of use: the chief Management of agro-industrial devel-opment of regional and district state administrations, consulting services, agricultural ventures.

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