Relative deviation of total costs in assessing the threat of bankruptcy of enterprises
Journal Title: Zarządzanie i Finanse - Year 2015, Vol 13, Issue 3
Abstract
The article discusses the results of research into the possibilities of application in practice rarely used analytical measurement, which could be used to predict the bankruptcy of enterprises, in the form of deviations relative total costs. According to the author of the article, the proposed relationship, taking into account the study of the dynamics of change of total costs compared with the dynamics of changes in sales revenue can be successfully introduced into the discriminant analysis models created. In addition to liquidity ratios, it may be a good (single- or multi-dimensional) predictor of economic and financial standing of enterprises. Based on the 1979 survey of the bankrupted in the years 2007–2013 Polish enterprises, it can be an effective „barometer” that allows for a bankruptcy prediction.
Authors and Affiliations
Paweł Antonowicz
Keywords
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