COMPARATIVE ANALYSIS OF ESTIMATION METHODS OF PHARMACY ORGANIZATION BANKRUPTCY PROBABILITY
https://doi.org/10.19163/2307-9266-2014-2-5(6)-49-58
Abstract
A purpose of this study was to determine the probability of bankruptcy by various methods in order to predict the financial crisis of pharmacy organization. Estimating the probability of pharmacy organization bankruptcy was conducted using W. Beaver’s method adopted in the Russian Federation, with integrated assessment of financial stability use on the basis of scoring analysis. The results obtained by different methods are comparable and show that the risk of bankruptcy of the pharmacy organization is small.
About the Authors
V. L. Adzhienko
Pyatigorsk Medical and Pharmaceutical Institute – a branch of Volgograd State Medical University, Pyatigorsk
Russian Federation
Russian Federation
E. A. Popova
Pyatigorsk Medical and Pharmaceutical Institute – a branch of Volgograd State Medical University, Pyatigorsk
Russian Federation
Russian Federation
O. V. Kotovskaya
Pyatigorsk Medical and Pharmaceutical Institute – a branch of Volgograd State Medical University, Pyatigorsk
Russian Federation
Russian Federation
References
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2. Соснаускене, О.И. Финансовый анализ организации по данным бухгалтерской (финансовой) отчетности: практическое пособие / О.И. Соснаускене, Н.В. Драгункина. – М.: Изд-во «Экзамен», 2008. – 224 с.
3. Федеральный закон №127-ФЗ от 26.10.2003 г. «О несостоятельности (банкротстве)» (в последней редакции от 19.07.2007 № 140-ФЗ). – М., 2003.
Review
For citations:
Adzhienko V.L., Popova E.A., Kotovskaya O.V. COMPARATIVE ANALYSIS OF ESTIMATION METHODS OF PHARMACY ORGANIZATION BANKRUPTCY PROBABILITY. Pharmacy & Pharmacology. 2014;2(5(6)):49-58. (In Russ.) https://doi.org/10.19163/2307-9266-2014-2-5(6)-49-58
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