Abstract:

In a competitive economic system, the major objective of an organization is to maximize its value. This involves the development of business activity in conditions of high profitability and at the same time maintaining solvency and financial stability. The extremely rapid degradation in time of enterprise results led to the elaboration of methods for predicting the risk of bankruptcy. Any economic agent is at risk of bankruptcy, which has negative consequences, with complex implications on the entire activity of the economic entity and on other economic agents who come into contact with that agent. The purpose of the article is to study the bankruptcy risk of an intelligent organization by analyzing the liquidity and solvency indicators and by applying the Altman model.