У статті висвітлено теоретичні та методичні підходи оцінювання ймовірності фінансової неспроможності. Розглянуто окремі методики діагностики кризового стану та ймовірності банкрутства підприємств, виділено їх переваги та недоліки, а також роль інноваційного потенціалу в нівелюванні кризових явищ.
В статье освещены теоретические и методические подходы оценки вероятности финансовой несостоятельности. Рассмотрены отдельные методики диагностики кризисного состояния и вероятности банкротства предприятий, выделены их преимущества и недостатки, а также роль инновационного потенциала внивелировании кризисных явлений.
Theoretical and methodical approaches to the assessment of probability of financial insolvency are highlighted in this article. Several specific techniques of diagnostics of crisis and enterprise bankruptcy probability are considered. Their advantages and disadvantages are identified. The role of innovation potential in leveling of the crisis is outlined. The formation of an effective mechanism of crisis management is the main task for substantiation of entity’s competitiveness. The research of approaches to entity’s financial position diagnostic gives a possibility to prevent the probability of crisis on time. It is emphasized that the diagnostics results are the main source of complete and reliable information about real opportunities of the enterprise and therefore this results are the basis for making decisions about the strategy of the enterprise development. It is important to understand that there are no techniques of diagnostics of crisis or bankruptcy probability that envisage calculation of indicators, which reflect the influence of innovation component on the entity’s activity. Also these techniques include extra-large number of indicators that mainly describe the same aspects of a business. Therefore the system of assessment indicators should be formed during the development of the technique of diagnostics of crisis. Indicators that are included in this system shouldn’t duplicate each other and should reflect all the important aspects of the enterprise activity. The amount of indicators should be negligible.