Assessment of Agricultural Companies Bankruptcy Probability

Today the issue of determining the probability of bankruptcy of agricultural companies in Ukraine is particularly acute because many of them have a difficult financial situation. The article is to develop methodical approaches to the assessment of the probability of bankruptcy of agricultural enterprises. There are summarized the theoretical approaches to the definition of category 'bankruptcy', 'insolvency', 'insolvency of an entity'. There are analyzed the basic models of assessment of the probability of bankruptcy of companies, found the factors that limit their application in practice. There is offered the method of predicting the probability of bankruptcy of agricultural companies, which takes into account sectoral specifics and allows classifying entities of investigated area depending on the susceptibility to bankruptcy. There is evaluated the probability of bankruptcy of agricultural companies in Poltava region according to the author's method and methods of domestic and foreign scientists.