Dina Vodopyanova

At the present stage of development of the Russian economy, it is essential to give objective predictions of bankruptcy, as well as identify adverse trends in the development of enterprise. Over the last ten years many commercial organizations of various forms of ownership were on the verge of bankruptcy, so today the problem of forecasting is extremely important in the Russian Federation. The paper is devoted to consideration of national practices for the assessment of enterprise bankruptcy.

Positive trends in the development of small entrepreneurship, emerging in recent years, can be removed by exposure to both General and specific factors that caused the crisis in the economy of foreign countries and the Russian Federation. In these conditions especially acute problem of the operational management of the company, continuous monitoring of its financial condition, management of its cash flows. In our opinion, the use of different pricing models for commercial enterprises can significantly affect the objectivity in evaluating the financial condition of the company, and to track emerging trends in business.