Аналитични модели при оценка на финансовата устойчивост на предприятията
Analytical Models Applicable In Assessing The Financial Sustainability Of Enterprises

Summary/Abstract: Forecasting the financial sustainability of enterprises is a priority problem in the context of modern economic and social conditions. Analytical models that are constructed through discriminant analysis provide an opportunity to predict financial sustainability. Their testing in our country would contribute both to the enrichment of the theory of economic analysis and to the timely detection of the risk of deteriorating financial stability of existing enterprises. In a dynamic and unpredictable environment, attention should be paid to sustainable development procedures, which will help clarify the obligations of investors and increase transparency on the part of financial institutions and companies regarding how they consider sustainable development in the decision-making process. of solutions. In this regard, analytical procedures are established as a particularly important component of the audit, due to the interest of clients not only in their current state, but also in the growth prospects. Such predictions could be made if the assumption that the company will remain operational for the foreseeable future is substantiated beforehand. In the field of statutory audit, one of the main objectives of the EC is: improving the information value of audits for investors and assessment of enterprises. The results of the application of analytical models for assessing the financial sustainability of enterprises can be particularly useful in their timely use to make informed decisions in the field of internal and external control.

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