Finansinių sunkumų diagnozavimo įmonėse teorinis modelis

Abstract

Without sufficiently detailed and reliable information, the company's management can not determine the influence of factors on their business activity, so suffers financial difficulties, which in many cases cause the bankruptcy. A company facing with financial difficulties develops different activities, so it becomes important to analyse regularly business operations through advanced analytical techniques. The future of a company is important not only for managers, but also for the shareholders, creditors, suppliers, investors. The selection of proper model of financial distress diagnosis may help those stakeholders to make an appropriate and timely business decisions. The theoretical model of financial distress diagnosis in the companies based on multivariate discriminant analyse was prepared using selected financial ratios.