ISSN 0798 1015

Vol. 42 (Nº 10) Año 2021. Art. 10

Recibido:06/03/2021 • Aprobado: 25/04/2021 • Publicado 30/05/2021

Methodological approaches to the development of a digital model for analysis and evaluation of insolvency of joint-stock machine companies

Enfoques metodológicos para el desarrollo de un modelo digital para el análisis y la evaluación del riesgo de insolvencia de empresas fabricantes de maquinarias

VLADIMIROVNA, Kalinina Tatiana 1
VASILIEVNA, Vasilchuk Elena 2
KASYMBEKOVNA, Kurmangaliyeva Aizhan 3
BAIZAKOVICH, Baizakov Sabit 4
VALENTINOVNA, Lysenko Yulia 5
VALENTINOVICH, Lysenko Maxim 6
VLADIMIROVICH Belokonov Yuri 7

ABSTRACT: In this article, the application of the policy for managing the risk of insolvency is relevant, methodological approaches to the development of a digital model for analyzing and assessing the risk of insolvency are considered, which is focused on the universal concept of liquidity management for a machine-building company, taking into account the following algorithm: the principle of effective management of the structure of working capital; the principle of efficient use of financial resources; the principle of restoring solvency; the principle of effective management of borrowed funds and the principle of effective use of labor resources.
Keywords: insolvency, risk, solvency analysis, financial activity, methods of assessing insolvency

RESUMEN: En este artículo es relevante la aplicación de la política de gestión del riesgo de insolvencia, se consideran enfoques metodológicos para el desarrollo de un modelo digital de análisis y evaluación del riesgo de insolvencia, el cual se centra en el concepto universal de gestión de liquidez para un empresa de construcción de máquinas, teniendo en cuenta el siguiente algoritmo: el principio de gestión eficaz de la estructura del capital de trabajo; el principio de uso eficiente de los recursos financieros; el principio de restablecimiento de la solvencia; el principio de gestión eficaz de los fondos prestados y el principio de uso eficaz de los recursos laborales.
Palabras clave: insolvencia, riesgo, análisis de solvencia, actividad financiera, métodos de evaluación de la insolvencia

Artículo completo en PDF

1. General director Consult Retail s.r.o Prague-5, E-mail: tatiana-tatiana2014@inbox.ru

2. Doctor of Economics, Deputy Director for Career and Employment, Kostanay Regional University named after A. Baitursynov, E-mail: elenavasilchuk@cspu.ru

3. PhD in Economics, Institute of Distance Learning and Additional Education, Kostanay Regional University named after A. Baitursynov, E-mail: bektau@mail.ru

4. Academician, National Academy of Sciences of Kazakhstan, E-mail: bektau@mail.ru

5. Doctor of Economics, Professor of the Department of Economics, Finance and Management of the Financial University under the Government of the Russian Federation, Professor of the Department of Economics, Management and Law of the South Ural State Humanitarian Pedagogical University (CSPU), E-mail: lysenkoyuv@cspu.ru

6. Doctor of Economics, Professor of the Department of Economics and Management, Educational institution of higher education "South Ural Technological University", E-mail: dec_eib@mail.ru

7. Senior Lecturer, Chelyabinsk State University, E-mail: superbest@inbox.ru