Developing System of Indicators Estimating Bankruptcy Possibility for Public Catering Organizations within the Frames of Crisis Management
https://doi.org/10.21686/2413-2829-2023-126-133
Abstract
Developing the optimum crisis strategy depends mainly on the quality of analytical base, which is built in the process of finance analysis and diagnostics of organization bankruptcy. It is connected with organizations of public catering as well. Today issues of shaping the optimum set of indicators to estimate bankruptcy possibility have not been clarified so far. Thus the necessity of investigations in the field is stipulated by debatable nature of accounting for sectoral peculiarities in the current assessment methods. The goal of the research is to identify specific features of building the system of indicators for estimating bankruptcy possibility in public catering organizations. Such research methods as comparative analysis, statistic analysis, correlation analysis, bench-marking, classification and ranking were used, as well as the modified method of hierarchy analysis. As a result of the research academic and practical recommendations were put forward dealing with developing the system of indicators for estimating bankruptcy possibility in public catering organizations. The authors came to the conclusion that the optimum system of indicators for estimating bankruptcy possibility could foster the development of efficient strategy of crisis management.
About the Authors
R. O. Malinovsky
Synergy University
Russian Federation
Russian Federation
Roman О. Malinovsky - Post-Graduate Student of the Department for Entrepreneurship and Competition
80 Leningradsky Avenue, Moscow, 125190
A. Yu. Anisimov
Synergy University
Russian Federation
Russian Federation
Aleksandr Yu. Anisimov - PhD, Assistant Professor, Deputy Director for Educational and Methodological Work of the Faculty of Information Technologies, Assistant Professor of the Department of Information Management and Information and Communication Technologies named after Professor V. V. Dick
80 Leningradsky Avenue, Moscow, 125190
References
1. Antikrizisnoe upravlenie kak osnova formirovaniya mekhanizma ustoychivogo razvitiya biznesa: monografiya [Anti-Crisis Management as a Basis for the Formation of a Mechanism for Sustainable Business Development: monograph], edited by A. N. Ryakhovskaya, S. E. Kovan. Moscow, Infra-M, 2021. (In Russ.).
2. Borisova S. G., Tolmacheva V. S. Antikrizisnoe upravlenie organizatsiey: osobennosti, diagnostika, vybor strategii [Anti-Crisis Management of an Organization: Features, Diagnostics, Choice of Strategy]. Vestnik MGUP, 2016, No. 3. (In Russ.). Available at: https://cyberleninka.ru/article/n/antikrizisnoe-upravlenie-organizatsiey-osobennostidiagnostika-vybor-strategii (accessed 28.01.2023).
3. Dolganova N. A., Taganova N. M. Analiz aktualnykh mekhanizmov antikrizisnogo upravleniya predpriyatiem [Analysis of Actual Mechanisms of Anti-Crisis Management of an Enterprise]. Innovatsionnaya nauka [Innovative Science], 2019, No. 4. (In Russ.). Available at: https://cyberleninka.ru/article/n/analiz-aktualnyh-mehanizmov-antikrizisnogo-upravleniyapredpriyatiem (accessed 28.01.2023).
4. Krivikhina A. A., Khasanova D. I., Ivanova N. I. Sovremennoe sostoyanie i perspektivy pishchevoy otrasli mira [Current State and Prospects of the Food Industry in the World]. Skif, 2021, No. 1 (53). (In Russ.). Available at: https://cyberleninka.ru/article/n/sovremennoesostoyanie-i-perspektivy-pischevoy-otrasli-mira (accessed 28.01.2023).
5. Predvaritelnye itogi 2022 goda dlya rynka obshchestvennogo pitaniya [Preliminary Results of 2022 for the Catering Market]. (In Russ.). Available at: https://infoline.spb.ru/ news/?news=272993 (accessed 22.01.2023).
6. Proizvodstvo pishchevykh produktov: finansovye pokazateli v 2012–2021 gg. [Food Production: Financial Indicators in 2012–2021]. (In Russ.). Available at: https://www. testfirm.ru/otrasli/10/ (accessed 22.02.2023).
7. Sergeeva T. L., Kalinikhina E. V. Sravnitelnyy analiz metodik otsenki finansovogo sostoyaniya predpriyatiya [Comparative Analysis of Methods for Assessing the Financial Condition of the Enterprise]. Beneficium, 2020, No. 2 (35). (In Russ.). Available at: https://cyberleninka.ru/article/n/sravnitelnyy-analiz-metodik-otsenki-finansovogosostoyaniya-predpriyatiya (accessed 12.12.2022).
8. Tsibizova T. Yu., Karpunin A. A. Primenenie metoda analiza ierarkhiy v otsenke kachestva protsessov upravleniya [Application of the Hierarchy Analysis Method in Assessing the Quality of Management Processes]. Sovremennye problemy nauki i obrazovaniya [Modern Problems of Science and Education], 2015, No. 2–1. (In Russ.). Available at: https://scienceeducation.ru/ru/article/view?id=20847 (accessed 10.03.2023).
9. Waliszewski K., Warchlewska A. Comparative Analysis of Poland and Selected Countries in Terms of Household Financial Behaviour during the COVID–19 Pandemic. Equilibrium. Quarterly Journal of Economics and Economic Policy, 2021, Vol. 16 (3), pp. 577–615.
Review
For citations:
Malinovsky R.O., Anisimov A.Yu. Developing System of Indicators Estimating Bankruptcy Possibility for Public Catering Organizations within the Frames of Crisis Management. Vestnik of the Plekhanov Russian University of Economics. 2023;20(5):126-133. (In Russ.) https://doi.org/10.21686/2413-2829-2023-126-133
Views:
289
Email this article 