Теоретичні аспекти оцінки кризового стану підприємства

Abstract

This work is devoted to the theoretical foundations of assessing the crisis state of enterprises in modern economic conditions. The study examines the economic essence of a crisis state and its importance for effective enterprise management and bankruptcy prevention. Particular attention is paid to financial indicators and economic-mathematical models used to diagnose financial instability, including Altman, Springate, and Taffler models. These approaches allow assessing the financial condition of an enterprise and identifying potential risks.