Статья посвящена вопросам теории и практики банкротства в российской экономике. В работе проведен терминологический анализ понятий «несостоятельность» и «банкротство». Предложено авторское понятие дефиниции «экономическая состоятельность». Выделены следующие виды экономической состоятельности: «состоятельность» и «несостоятельность». Подвидами экономической состоятельности определены: производственно-технологическая, инновационно-инвестиционная, цифровая, маркетингово-сбытовая, финансовая. Каждый из подвидов экономической состоятельности характеризуется соответствующим набором показателей состояния и результатов деятельности организации. Ключевым показателем финансовой состоятельности организации является платежеспособность. Негативное значение данного показателя определяет финансовую несостоятельность организации. По мнению автора, банкротство выступает юридическим признанием лишь финансовой несостоятельности. Это процесс рассмотрения арбитражным судом дела о банкротстве. В этой связи несостоятельность выступает как экономическая категория, а банкротство -как юридическая. В работе представлены результаты анализа процедур банкротств организаций и субсидиарной ответственности в 2015-2020 гг. Выявлены основные тенденции: а) сокращение банкротств; б) удлинение сроков банкротных процедур; в) низкая доля процедуры финансового оздоровления; г) сформировавшаяся отраслевая структура банкротств; д) существенный рост субсидиарной ответственности. Проведенное исследование послужит теоретической базой дальнейших исследований экономической состоятельности, несостоятельности и банкротства организаций. Выявленные в работе тенденции послужат ориентиром продолжения и углубления анализа банкротства организаций. Ключевые слова: экономическая состоятельность, несостоятельность, финансовая несостоятельность, банкротство, процедуры банкротства ON THE ISSUE OF INSOLVENCY AND BANKRUPTCY OF ORGANIZATIONS Drobotova O.O.
Accounts receivable, being both a sales and financial category, is a key aspect of the development of modern market relations. At the same time, accounts receivable has become a complex object of only microeconomic research. Insufficient knowledge of accounts receivable at the macro level determined the relevance of the research. The subject area of the research is the total accounts receivable of Russian organizations. The aim of the study is to group Russian regions and types of economic activities depending on the conditions of conducting sales and payment activities. The methodology consists of a systematic approach, which allowed a comprehensive review of the object of research and macroeconomic analysis, which ensured the reliability and validity of the conclusions of the work. As a result, the author defines the total accounts receivable of organizations in the economy as an independent object of macroeconomic research. Based on the results of the analysis for 2000–2019, the author concludes that there is a high degree of correlation between sales revenue and accounts receivable of Russian organizations, as well as the presence of trends in the increasing importance of accounts receivable in sales and the reduction of its overdue part in the finances of organizations. The share of accounts receivable in the total sales revenue of organizations is taken as a generalized characteristic of the conditions for doing business in the sales activities of organizations, and in payment activities — the share of overdue total accounts receivable of organizations. The author’s matrix for express assessment of the conditions for conducting sales and payment activities of organizations in the economy constitutes the scientific novelty of the study. It made it possible to group the types of activities, regions and districts of the Russian Federation, depending on the specified conditions. The prospect for future research of the total accounts receivable of organizations in the economy is the search for tools to determine its optimal volume and structure to timely identify the factors of the upcoming crises of non-payment and overproduction, both in the economy as a whole and in individual commodity markets.
The article studies the approaches to the study of organizational crises. On the basis of the system approach in the paper it is proved that all crises in an organization are reduced to one type of crisis, i.e. to the managerial one. Thus in its essence any management of an organization is a crisis management. In the paper the content of the crisis management is compared with the stages of the life cycle of an organization. On the basis of the results of analysis of the economic activity of 20 Russian enterprises the author developed a system of indices of the life cycle of an organization and type of managerial crisis including the financial, economic, technical, technological and managerial blocks. The question of the introduction of the tools of crisis management is important and crucial both for modern enterprises and for the improvement of scientific research in the mentioned sphere. Keywords-managerial crisis, conceptual model of the interaction of the stage of life cycle of organization and type of crisis management, indices of the diagnostics of type of managerial crisis
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