RESISTANCE TO BANKRUPTCY AS A BUSINESS STRUCTURE DEVELOPMENT POTENTIAL

In the conditions of the need to increase the costs of ensuring the safety of products for business structures, the need to develop a monitoring system that would allow identifying, analyzing and forecasting phenomena and trends that are critically important for avoiding bankruptcy is actualized. The article revealed that the choice of monitoring indicators and methods depends on information needs, which encourage the search for satisfaction and take the form of an information request. It has been proven that from the standpoint of a structural approach, the subjects of the monitoring system are drivers for identifying promising directions for the development of the business structure monitoring system. This is due to the fact that in a dynamic competitive environment, the information needs of management subjects are constantly changing. As a result, under the influence of the accumulation of experience and as new methods of processing and interpretation of management information are mastered, the demand for its significance and speed of obtaining objectively increases. The appropriate level of values of financial stability and profitability of a business structure characterizes its resistance to bankruptcy. Identification of the critical value of the solvency ratio by the monitoring system is a direct indication that the business structure is on the verge of bankruptcy. The task of the monitoring system is to detect signs of a decrease in the resilience of the business structure to bankruptcy. The performance of this task is possible on the basis of monitoring those indicators that characterize financial stability and profitability. It is substantiated that the presence of individual specifics of the work of each business structure, their individual resistance to bankruptcy, which is formed under the influence of certain factors, differs among themselves. In view of this, there is a need to determine the value of the average values of the factor indicators and their standard error.