On the Approach to Meat-Processing Companies Performance Evaluation Based on Bankruptcy Monitoring Data

The article considers an issue of evaluation of meat-processing companies performance from the perspective of bankruptcy monitoring. A brief account of meat-processing companies bankruptcy in Irkutsk Oblast in 2000-2017 is given. Key factors that influence the stability of meat-processing company performance are outlined: inventory volume, receivables and payables, borrowings and their cumulative result. An analysis of these factors with regard to a number of biggest meat-processing companies of Irkutsk Oblast (for 2012-2016) is carried out and a relationship between the factors and the termination of business of several of them is demonstrated. Some suggestions on the development of an information analysis system of meat-processing companies bankruptcy monitoring are made.