CONDUCTING JUDICIAL ECONOMIC EXPERTISE RELATED TO BRINGING BANKRUPTCY ENTITIES

Abstract

Horlachuk O.A. CONDUCTING JUDICIAL ECONOMIC EXPERTISE RELATED TO BRINGING BANKRUPTCY ENTITIESPurpose. The aim of the article is consideration and improvement of methodical techniques of forensic economic expertise in conducting research on the signs of bringing economic entities into bankruptcy.Methodology of research. The theoretical and methodological basis of the research is the scientific works of expert economists, legislative and regulatory acts. The following general scientific methods are used in the course of the study: analysis and synthesis, generalization – to determine the signs of bringing economic entities to a stable state of financial insolvency; abstract and logical – to form conclusions and suggestions. In addition to general research methods, special methods are also used: economic and mathematical modelling – to substantiate methodical techniques in the analysis of signs of bringing economic entities into bankruptcy.Findings. The essence and signs of bringing economic entities to sustainable financial insolvency, which is carried out by various veiled methods and schemes in their financial and economic activity, are considered. The use of this type of judicial economic expertise in the analytical component of the indicators characterizing the dynamics of fixed assets and long-term receivables, which is reflected in the balance sheets of the debtor enterprise, is substantiated.Originality. There has been further development of a study of methodological techniques for analysing the features of bankruptcy of economic entities.Practical value. The proposed methodological techniques can be used to improve the analysis of the signs of bankruptcy in court expert activity, as well as enterprises of different forms of ownership and management to take preventive measures, increase the efficiency of their activities.Key words: bankruptcy; bringing to bankruptcy; insolvency; debtor; accounts receivable; liquidity; financial status.