Galenko O. A financial analysis of activity of enterprises is with the purpose of prejudice of bankruptcy: theory and methodology

Українська версія

Thesis for the degree of Doctor of Science (DSc)

State registration number

0510U000036

Applicant for

Specialization

  • 08.00.09 - Бухгалтерський облік, аналіз та аудит (за видами економічної діяльності)

25-12-2009

Specialized Academic Board

Д26.006.06

Essay

The dissertation is dedicated to improving the theoretical and methodological principles and practical analysis of the financial provisions in order to prejudice bankruptcy. The dissertation clarifies the characteristics of the economic nature of the category of bankruptcy, improved classification of the causes of bankruptcy and business bankruptcy classification analysis tools. Profound theoretical basis of structured analysis of prejudice to bankruptcy. Processed terminological and methodological basis of analysis of failure, to develop methodological and organizational principles of financial reporting under renovation. Improvements organizational and informational process for determining the conditions of bankruptcy - the introduction of compulsory audit during the readjustment and liquidation of the organization. Construct a conceptual scheme of the methodology of the analysis in order to prejudice bankruptcy under consideration phases of the life cycle, industry designation, classification activities and impact indicators of the environment. A comprehensive model of analysis of the companies formed a complex methodical steps to improve the organization and functioning of the financial analysis of enterprises in order to prejudice bankruptcy.

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