INFORMATION - ANALYTICAL PROCEDURES OF THE EXPERT RESEARCH OF THE BANKRUPT ENTERPRISE

Анотація

The article is devoted to deepening and structuring the procedures of non-judicial (non-conflict) expert studies, which are carried out by insolvent enterprises with a view to developing stabilization and rehabilitation financial measures aimed at the preservation of the enterprise as a legal entity; making effective management decisions aimed at achieving the strategic goals of the activity; the definition of the real usefulness of expert research as a form of implementation of financial and economic control for internal and external users of information; the formation of the current array of analytical information, logically structured towards achieving the goal. Carried out, according to the official data of the financial reporting, the retrospective analysis of the financial and economic activity of the enterprise-bankrupt - the representative of the Ukrainian extractive industry. According to the results of research of crisis phenomena in the industry throughout 1990 - 2018, has been proved that during the outlined period there was significant physical deterioration (aging) of fixed assets annually; as a result of lack of sufficient sources of funding, there were degradation processes in the industry, which impacted negatively on the innovative activity. The low competitiveness of the extractive industry products manufactured using outdated technologies using physically and morally to the limit of worn-out fixed assets led to its weak position in world markets, which, in turn, led to a reduction in production, loss, and bankruptcy. The use of analytical tools of the in-depth financial analysis has allowed authors to scientifically substantiate and prove that during 2002 - 2018, the management of industrial enterprises of the extractive industry systematically carried out deliberate actions to bring the enterprise to bankruptcy. It has proved that managerial financial decisions on short-term lending, asset management, financial policy formation, management of revenues and expenditures during the period of the expert study were aimed at reducing the company as an independent legal entity. The prerequisites and consequences of bankruptcy have systematized; factors of influence on the results of the activity of industrial enterprise are structured. It is proved that conducting non-judicial (non-conflict) expert researches is an obligatory prerequisite of the prevention of crisis financial phenomena leading to bankruptcy.

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