IMPROVING THE METHOD OF DIAGNOSTICS OF COMPETITIVENESS OF THE ENTERPRISE AND VIRTUALITY OF ITS BANKRUPTCY BY THE LEVEL OF PROVIDING WITH OWN WORKING CAPITAL
Abstract
Purpose. The aim of the article is to improve the methodology of diagnosing the competitiveness of the enterprise and the probability of its bankruptcy by providing its own working capital, the introduction of which in practice will allow the timely response of the management of the enterprise to changes in the financing of current assets, strengthening the financial strength of the enterprise, and, consequently, its competitiveness. Methodology of research. The method of theoretical generalization and comparison became the basis for developing a methodology for the diagnosis of enterprise competitiveness and the probability of its bankruptcy by providing its own working capital with financial statements prepared in accordance with the requirements of IFRS. Logical method, methods of induction and deduction, grouping and generalization were the basis for proving the interconnection of security and conditional obligations. The monographic method is used in the presentation of research results. Findings. The changes to the financial statements of enterprises in accordance with the requirements of IFRS have been analyzed. The method of diagnosing the competitiveness of the enterprise and the probability of its bankruptcy by the level of maintenance of own working capital is developed. Originality. Improved in the conditions of making transformational changes to the construction of financial statements of enterprises, in accordance with the requirements of IFRS, the method of diagnosing the competitiveness of the enterprise and the probability of its bankruptcy by the level of provision of its working capital, which will ensure timely response of the management of the enterprise to changes in the formation of current assets and, will promote strengthening of competitive positions of the enterprise. Practical value. The results of the study on a sound methodology for the diagnosis of enterprise competitiveness and the probability of its bankruptcy by the level of its own working capital can be used by enterprises whose management is willing to respond in a timely manner to changes in the process of formation of current assets and, accordingly, will contribute to strengthening financial strength and its competitiveness.
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