JEL Classіfіcatіon: G 33; D 57; М 21; М 40; М 49.
Gavrylenko Valentina, Candidate of Economic Sciences, Associate Professor, Cherkasy State Technological University, Head of the Department of Accounting, Analysis and Audit, Cherkasy, Ukraine
CRISIS-DIAGNOSTICS IN ANTI-CRISIS MANAGEMENT
Introduction. In today’s conditions of a changing market environment, uncertainty and risk, one of the main tasks of management is the timely detection of crisis symptoms and the development of measures aimed at preventing their negative impact on the activities of the enterprise.
The purpose of this article is to determine the accounting and analytical information for the development of the model KRIZІS-diagnostics and ensure the effectiveness of its functioning in anti-crisis management.
Results. The analysis of definition of the concept «KRIZІS-diagnostics» in the scientific literature is carried out. Multi-factor models for assessing the financial status and the diagnostics of enterprises bankruptcy for different countries are presented. The specified classification of management KRIZІS-diagnostics is specified. The stages and tasks of KRIZІS-diagnostics are determined. The sources of information, which are determinants of the early symptoms of the crisis and necessary for KRIZІS-diagnostics are indicated and the characteristic is also given. Qualitative and quantitative indicators that characterize the business processes of the enterprise and can be used to analyze the state of the enterprise in a changing environment for preventing the crisis are determined.
Conclusions. This approach of identifying crisis symptoms in business processes is the basis for managing an enterprise to make strategic management decisions in order to prevent a crisis at its early stages. The development of KRIZІS-diagnostics as an information provision for anti-crisis management is the direction of further research.
Key words: crisis, crisis symptoms, anti-crisis management, KRIZІS-diagnostics, business processes, bankruptcy diagnostics, management accounting, stages of KRIZІS-diagnostics, KRIZІS-diagnostics tasks.
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