Scientific Journal of KubSAU

In today's economic conditions, a bankruptcy prediction is performed using a methodological analysis apparatus of economic and financial condition of the entities. Methodical provision of financial analysis is a tool that is necessary for the most effective management of financial and economic activities of the organization, industry, and region. The task of predicting bankruptcy as an independent problem originated in developed countries after the Second World War. Our transition to a market economy has made an actual assessment of the financial condition of businesses. As a result, in practice, there are many financial analyses of foreign and domestic procedures. The problem of determining signs of insolvency of the enterprise is very complex. Forecasting of bankruptcy can be made with using various techniques, approaches and methods

Predestination of the prospects of financial activities of businesses today is a necessary and widely used management tool in order to increase the investment attractiveness, as well as to strengthen the financial position, solvency, business activity and profitability of agrarian organizations

Due to Russia’s current approach to the identity definition of bankruptcy and insolvency, many problems in the identification of reliable financial information about the organizations are revealing. Therefore, in most cases, the assignment of organizations, located in the pre-crisis state, belongs to the crisis bankrupts, rehabilitation of which mistakenly considered impossible and inexpedient

In the article we have theoretically proved and justified the need to develop an algorithm for constructing and sharing practical methods of rating and discriminant modeling express models of financial analysis and forecasting of economic agents bankruptcy of agricultural sector characterized by a high degree of reliability of reporting results in contrast to the currently existing techniques

With limited time of acceptance management decisions, express methods of express - analysis model of risk of bankruptcy have received the greatest distribution. There are further action related to the choice of strategy and tactics of the organization is depended of correct getting method of analysis. The results of the study showed, that existing methods are not able to take into account peculiarities of the agricultural sector: a large share of stock, mobile, relatively low return on sales, seasonality of production and not recommended for use