Несъстоятелността като кризисно финансово състояние в предприятието: симптоми, фактори и стадии на развитиe
INSOLVENCY AS A CRISIS FINANCIAL POSITION IN THE ENTERPRISE: SYMPTOMS, FACTORS AND STAGES OF DEVELOPMENT
Published by: Стопанска академия »Д. А. Ценов«
Keywords: insolvency; crisis financial position; symptoms; factors; stages of development.
Summary/Abstract: As a result of the increasing number of enterprises, which have initiated insolvency proceedings in the recent years, the problem of improving the diagnosis of the insolvency of enterprises acquires the key importance for the stability of the economy (becomes a matter of great). This study presents the factors,symptoms and stages of insolvency development as a crisis financial position in the enterprise and on this basis it approach a methodology for diagnosing the disease„insolvency“. The study identifies three meanings of insolvency and brings out its characteristic features. The risk factors triggering the development process of financial insolvency are divided into two types: internal and external. The article outputs, identifies and formulates four stages, characterizing the development of financial insolvency, each of which is characterized by certain symptoms.
- Issue Year: 2016
- Issue No: 04
- Page Range: 84-102
- Page Count: 19
- Language: Bulgarian