Polina A.Tuktarova, Juliya T. Mansurova

Ufa State Aviation Technical University

To date, the use of a number of models for diagnosing the state of an enterprise is impractical in the conditions of the Russian economy for the following reasons. First, the use of different models leads to conflicting results. Secondly, the predictive accuracy of the models is significantly reduced when using data for the analysis of the financial condition of several years before bankruptcy. Thirdly, foreign models do not take into account the specifics of the economic situation and the organization of entrepreneurship in Russia, which differ, among other things, in the systems of accounting and tax legislation, which is reflected both in the set of factor-signs and in the weight coefficients for them. Fourth, the models use data for one year, and do not take into account changes in indicators over several years. Fifth, the existing models use in their analysis a limited range of indicators that determine liquidity, solvency, profitability and, as a rule, are extended or modified Western models of the 60–80s. XX century. The range of factors that determine the risk of losing the degree of stability is much larger, this necessitates the improvement of models for its assessment by expanding it with additional parameters.

stability of enterprises, regression, correlation, factors of the regression equation