Статистические методы оценки финансовой устойчивости предприятий энергетической отрасли России

Abstract

Financial stability of the organization characterizes the stability of the organization's financial position. It largely depends on whether the company's own resources and profit. The larger share of profits is directed to the development of production, the more stable position of the organization, as well as the more money the organization can attract, the higher its financial capacity. The purpose of this paper is to analyze the financial stability of companies and selection of the most appropriate method applicable for this branch of industry. The study carried out economic and mathematical methods - coefficient analysis, discriminant analysis - Altman model, Fox, Springeyt, Chesser, Saifullin-Kadykov, Taffler. The study analyzed the financial stability of the 11 largest Russian energy sector companies, based on the use of balance sheet data from 2008 to 2016, and conducted a comprehensive assessment of the probability of bankruptcy with 6 models.