Bankrotlik xavfini tahlil qilish modellari
DOI:
https://doi.org/10.5281/zenodo.16902052Keywords:
bankrotlik, tashxislash, statistik tahlil, moliyaviy tahlil, scoring tahlil, z score bal.Abstract
Barcha korxonalar bankrotlik xavfiga duchor bo'lishi mumkin. Bu xavf salbiy oqibatlarga olib kelishi va
nafaqat korxonaning o‘z faoliyatiga, balki uning aloqada bo‘lgan boshqa subyektlarga ham murakkab ta’sir ko‘rsatishi
mumkin. Shu sababli, bankrotlik xavfini tashxislash jarayoni korxonaning uchinchi shaxslar oldidagi majburiyatlarini
bajarish qobiliyatini, ya’ni uning to‘lov qobiliyatini baholashdan iborat. Bankrotlik xavfini tahlil qilishning bir necha usullari
mavjud: Moliyaviy muvozanat asosida bankrotlik xavfini statik tahlil qilish, Funksional balans orqali bankrotlik xavfini
tahlil qilish, Scoring (ball) usuli yordamida bankrotlik xavfini baholash. So‘nggi yillarda korxonalarning moliyaviy-iqtisodiy
faoliyatining dinamikligi tufayli kelajakdagi bankrotlik xavfi to‘g‘risida aniq ma’lumotga ega bo‘lish har qachongidan ham
muhim ahamiyat kasb etmoqda.
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