Bankruptcy of Enterprises: Evaluation Indicators and Forecasting Methods

Abstract

The article considers the main causes of bankruptcy of enterprises. The relevance of predicting the bankruptcy of an enterprise is characterized. Bankruptcy risks increase especially strongly in conditions of macroeconomic instability (crisis, sanctions, pandemic). The author analyzed the main estimated indicators and methods for predicting possible bankruptcy. It is concluded that our domestic models, which are more adapted to the conditions of functioning of Russian enterprises, are most suitable for assessing the risk of bankruptcy of Russian enterprises.