APPLICATION OF DISCRIMINATORY MODELS IN FORECASTING THE LIQUIDATION OF THE ENTERPRISE

Journal Title: Nowoczesne systemy zarządzania - Year 2015, Vol 10, Issue 1

Abstract

Growing competitiveness, volatile micro- and macroeconomic environment of an economic unit, more and more frequently will force the board to apply different instruments supporting management processes and warning against the failure. Discriminatory models enable monitoring and at the same time the evaluation of the financial situation of a company permitting the management board to take the appropriate preventive measures early enough when figures approach the critical values. The aim of the article was to present selected models used in forecasting company’s liquidation. In order to reach this aim, firstly the reasons of the company’s failure were described and selected Polish discriminatory models were defined. Next, as an example, the five year results of five discriminatory models based on historical data taken from the financial reports for the period 2010-2014 of a company producing, among others the precise optical elements were quoted. The following research methods have been applied in the article: the literature analysis, the case study, the documents’ analysis.

Authors and Affiliations

Joanna Antczak

Keywords

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  • EP ID EP225304
  • DOI -
  • Views 112
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How To Cite

Joanna Antczak (2015). APPLICATION OF DISCRIMINATORY MODELS IN FORECASTING THE LIQUIDATION OF THE ENTERPRISE. Nowoczesne systemy zarządzania, 10(1), 275-290. https://europub.co.uk/articles/-A-225304