OVERVIEW OF INDICATORS FOR EVALUATING THE RISK OF INDEPENDENT ENTERPRISE FAILURE

Introduction. Modern market systems demonstrate an increasingly high degree of interdependence. Today, market networks are becoming increasingly complex and interconnected. Closely connected participants can both receive significant benefits (priority shipping or payment, etc.) and receive negative consequences in the form of «financial contagion.» Given the growing interdependence between enterprises, counterparts and participants in the financial market, market participants need to pay more and more attention to assessing the risk of insolvency both in their own enterprise and in their key partners and counterparts. This also applies to economically «healthy» enterprises, where at first glance there are no prerequisites for the risk of insolvency, but in the future the enterprises become bankrupt. Purpose. The purpose of the article is to study the theoretical aspects of the use of solvency assessment indicators and the risk of insolvency of the enterprise. The selection of relevant indicators for assessing the risk of insolvency of the enterprise in modern conditions. Materials and methods. The research materials are: 1) statistical information; 2) works of domestic and foreign authors in the field of assessment of solvency, creditworthiness and risk of insolvency. In the process of carrying out the research, the following scientific methods were used: analysis and synthesis (to assess effectiveness); logical generalization of results (formulation of conclusions). Results. The article deals with the theoretical aspects of the use of solvency assessment indicators, the risk of insolvency and the debtor's creditworthiness. Current criteria for selecting indicators for assessing the risk of insolvency and indicators have been determined. Scientific studies on the use of indicators are analyzed. The most important task of the company's management is to assess the possibility of the risk of insolvency in a timely manner and to take all necessary measures in advance to prevent or reduce the consequences of its occurrence, the activities of business entities are significantly complicated by the longterm state of war, the growth of unprofitable enterprises, the reduction of the workforce, and the acute shortage of investments Discussion. In further scientific research, it is proposed to focus attention on the development of an effective mechanism for using the selected indicators. This will make it possible to increase the speed of decision-making and early response.