Features of assessing the probability of bankruptcy of agricultural enterprises

• Levkina E.V., Vladivostok State University of Economics and Service. Vladivostok. Russia

• Malysheva V.V.

  Malysheva V.V. Vladivostok State University of Economics and Service Vladivostok. Russia

At present, large-scale measures have been taken in the country regarding the production of their own agricultural products. In this regard, the issues of analyzing the assessment of the probability of bankruptcy of agricultural  enterprises are particularly relevant.  The  scientific
problem of the research is that in modern conditions of activity of domestic agricultural enterprises there arises the need to make additions to the existing methods of assessing the probability of bankruptcy. The purpose of the research is to identify problems associated with the use of existing methods of assessing the probability of bankruptcy of agricultural enterprises. The object of the study are generally accepted methods of assessing the probability of bankruptcy. The subject of research is an enterprise in the agricultural industry. The study of this problem is the work of many Russian and foreign scientists. Among domestic authors, the studies by O. Zaitseva, V.V. Kovaleva, A.B. Perfilievoy. Abroad, the problem was investigated in the works of E. Altman, W. Biver, R. Lisa, R. Taffer. The method of research is the techniques and methods of the dialectical method of knowledge, the method of logical analysis. The discussion point in the studied issues is the lack of a universal methodology for assessing the risk of bankruptcy. 

Keywords: food security, import substitution, agricultural enterprise, assessment of the probability of bankruptcy.