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

The concept of research is the development of the existing approaches to the development of rapid methods of financial analysis and the creation of an improved algorithm based on the modeling of a new express courier model for assessing the financial condition and bankruptcy forecasting organizations of the agricultural sector, which allows a high degree of reliability to classify agricultural organizations with the level of financial state and identifies potential opportunities for economic insolvency of businesses

The article presents a methodology for auditing of performance of accounting policy, developed by the authors. Particular attention is paid to the development of an internal standard

The article considers the problems of the methodology of the expert research for accumulation of profit, by using methods of economic analysis, defined objects of expert examination, considered by the general scheme of research. Special attention is paid to the balance sheet method of verification and methods of economic analysis, which are especially effective in the cover-up of up-moves from taxation

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

Nowadays, in the conditions of economic development we have accurate and qualitative assessment of the financial status of a business entity as an important factor in the growth potential of the managing subject. Today many approaches to determination of the level of financial status, are not productive due to the specifics of the industry or other reasons

In this article the essence of falsification of accounts was revealed, the ways of distortion of financial statements were shown, types of unreasonable accounting records were considered, classification of methods of research of documentary data was developed