METHODS OF ASSESSMENT OF REHABILITATION AND BANKRUPTCY OF FOOD INDUSTRY ENTERPRISES

Abstract

In conditions of financial and political instability, the activities of enterprises are accompanied by crisis situations, which can result ininsolvency or bankruptcy. Despite the large number of developed methodological approaches, there are currently no clearly defined tools for assessing the rehabilitation capacity and bankruptcy of the food industry.The purpose of the article is to determine the economic essence of theconcept of "rehabilitation capacity" of the enterprise and analysis of themain approaches to its evaluation. As well as substantiation of theoretical and methodological principles and practical recommendations for theformation and application of the bankruptcy mechanism in the food industry.The term "sanitation" comes from the Latin "sanare" and translates asrecovery or recovery. The Economic Dictionary interprets this concept as a system of measures taken to prevent the bankruptcy of industrial,commercial, banking monopolies. Rehabilitation can take place by merging an enterprise that is on the verge of bankruptcy with a more powerful company; by issuing new shares or bonds to mobilize money capital; increase in bank loans and government subsidies; conversion of short-term debt into long-term; full or partial purchase by the state of shares of an enterprise on the verge of bankruptcy.Analyzing the research of various authors, we believe that thereorganization – is the economic and legal relations between the subjects, which during the implementation of the system of measures to fully or partially meet the requirements of creditors and improve the financial and economic condition of the debtor in the long run development and implementation of remediation potential.We proposed to use a certain model of station capacity of the foodindustry. Taking into account the peculiarities of economic activity of foodindustry enterprises, we have formed a system of indicators, whichcharacterize the financial, production and organizational potential of thebusiness entity.Summing up the results of the study of methods for assessing thefinancial rehabilitation and bankruptcy of the food industry, it should benoted the following: when developing methods for assessing the resolution and bankruptcy, it is necessary to take into account the specifics of this industry; it is expedient to assess the bankruptcy of food industry enterprises in terms of their financial, production and organizational potential.Thus, the rehabilitation capacity of the enterprise is a complex economic category, and the development of methods for its assessment requires further research and improvement, which allows to move to the formation of a fundamentally new methodology for the future.