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ЭКСПРЕСС-ОЦЕНКА САНАЦИОННОГО ПОТЕНЦИАЛА ОРГАНИЗАЦИИ // Rapid estimation of readjustment potential of an enterprise

Author

Listed:
  • Драган, Татьяна Михайловна

    (Брестский государственный университет)

  • Потапов, Сергей Валентинович

    (СП ВАТ “Брестгазоаппарат”)

  • Потапова, Наталья Васильевна

    (Брестский государственный университет)

Abstract

The new concept – firm’s “readjustment potential” – has been determined. Methods of firm’s readjustment potential rapid estimation, which indicates its ability to apprehend readjustment changes have been shown. In contrast to existent approaches towards analyses of insolvent enterprises, the given characteristic allows to take onto account state of property, finance and investment attraction of the object of reorganization as a whole. Enterprise possessing sufficient property stock, financial and investment potential abilities is treated like that, which possesses readjustment potential, the level of which depends on combination and characteristics of the components’ data and shows the possibility to start reorganization activities. Определено новое понятие “санационный потенциал” организации. Представлена методика экспресс--оценки санационного потенциала организации, показывающего ее способность воспринять санационные преобразования. В отличие от существующих подходов к анализу неплатежеспособных предприятий, данная характеристика позволяет учитывать имущественное, финансовое состояние и инвестиционную привлекательность объекта преобразования в комплексе. Предприятие, обладающее достаточным имущественным запасом, финансовыми и инвестиционными возможностями, интерпретируется, как обладающее санационным потенциалом, уровень которого зависит от сочетания и характеристики данных составляющих и показывает возможность начала преобразовательных мероприятий.

Suggested Citation

  • Драган, Татьяна Михайловна & Потапов, Сергей Валентинович & Потапова, Наталья Васильевна, 2008. "ЭКСПРЕСС-ОЦЕНКА САНАЦИОННОГО ПОТЕНЦИАЛА ОРГАНИЗАЦИИ // Rapid estimation of readjustment potential of an enterprise," Проблеми теорії та методології бухгалтерського обліку, контролю і аналізу // Problems of Theory and Methodology of Accounting, Control and Analysis, Житомирський державний технологічний університет // Zhytomyr State Technological University, vol. 10(1).
    • Handle: RePEc:scn:000pbo:67101
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