Theoretical principles of enterprise bankruptcy analysis

The subject of research – a set of theoretical and methodological features of the analysis of bankruptcy of the enterprise. The purpose of writing the article is to substantiate the theoretical aspects of the analysis of possible bankruptcy of the enterprise on the basis of reducing its solvency. Methodology of work – in the process of writing the article used general and specific methods, in particular, economic and logical methods and techniques of economic analysis; graphical and tabular methods were used to visualize and summarize the results of the calculations. The results of the work – analyzed the level of reduction of efficiency of domestic enterprises, studied the etymology of «bankruptcy» by various scholars, summarized the main causes of insolvency loss, studied the economic preconditions for crisis trends and consequences for the company in general, generalized types of bankruptcy of domestic enterprises on the basis of aggravation of crisis phenomena in the economy. Conclusions – Bankruptcy is a complex and long–term process, in which there are still many uncertain aspects of little–studied dependencies. Research and analysis of this issue shows that this economic phenomenon has both positive and negative consequences for the company. It is advisable to monitor the probability of bankruptcy of the enterprise to avoid negative consequences on an ongoing basis, taking into account the specifics of the business entity