The object of the research: the process of diagnosing the financial condition of enterprises; The purpose of work: the development of theoretical positions, improvement of methodological support and development of practical recommendations of diagnostic insolvency of enterprises; Research methodology and instruments: morphological analysis, analysis, synthesis, method of analogy, logical generalization, oriented graphs, multidimensional factor analysis, discriminant analysis, center-weighted method, fuzzy sets, neural networks, decision trees, simulation, graphical; Theoretical and practical results: methodical approach to defining the thresholds structural indicators balance sheet and income statement which, in contradistinction to the existing ones, which based on adjusting the level-orientation the values of financial indicators to ensure a sufficient level of solvency metallurgical enterprises considering their current financial status and financial potential; instruments of present diagnostic insolvency metallurgical enterprises, which, in contradistinction to the existing ones, provides for the use of indicators of insolvency and the scale of definition qualitative levels of insolvency, which enables the implementation of its operational diagnostics; methodical approach to prospective diagnostic parameters insolvency metallurgical enterprises which, in contradistinction to the existing ones, based on the results present diagnostics of insolvency and takes into consideration the potential of restoring solvency and the impact external factors that are preventive diagnostic instrument of insolvency; the relationship between the concepts of insolvency and financial potential through clarification of concepts and terminology; systematization of structure of external factors influencing on the financial situation of the enterprise through the hierarchical structuring factors by character the relationship between them and the establishment the level of their integrated impact on changing the settings insolvency; the system and the value of levels of indicators for assessing financial potential metallurgical enterprises for prospective diagnostic insolvency by selection of indicators-representants groups of components interpretation of term "financial potential of the enterprise"; Subject and degree of introduction: developments are implemented in practical work of Public Company «Artyomovsk Non-ferrous Metals Processing Plant», Private Stock Company «Azovelectrostal», Public Company «Evraz Dnipropetrovsk Metallurgical Plant n.a. Petrovsky», The National Rating Agency «Rurik» in the educational process in Simon Kuznets Kharkiv National University of Economics; The sphere of application: crisis management of financial activities of enterprises, learning process
