Aastatel 2009-2012 pankrotistunud põllumajanduslike äriühingute pankrotiohu hindamine
Laen...
Kuupäev
2013
Kättesaadav alates
ainult raamatukogus, only in library
Autorid
Vardja, Maris
Ajakirja pealkiri
Ajakirja ISSN
Köite pealkiri
Kirjastaja
Abstrakt
Bakalaureusetöö ülesandeks oli teoreetilises osas kirjeldada pankrotiohu ennustamise mudeleid, millest autor kasutas oma töö empiirilise osa teostamiseks G-indeksi mudelit. Empiirilises osas analüüsiti aastatel 2009-2012 pankrotistunud põllumajanduslike äriühingute pankrotistunud aastale eelnevate aastate majandusaruannete finantsnäitajaid. Pankrotiohu ennustusmudel loodi põllumajandusettevõtete testimiseks, mistõttu on see leidnud rakendust autori töös. Tulemused olid usaldusväärsed, loogilised ning hästi analüüsitavad. Pankrotistunud põllumajanduslike äriühingute andmete analüüsist saadud G-indeksi väärtuste tulemustest järeldab autor, et G-indeksi arvutusmudel sobib Eesti põllumajandusettevõtete pankrotiohu hindamiseks.
The purpose of this study in the theoretical part was to describe the variety of bankruptcy models. In the empirical part of the study the author used only the model of G-index. Author analyzed agricultural companies which went through the bankruptcy process during years 2009-2012. Also, it examines whether the data from the annual financial statements can predict the risk of bankruptcy of these companies. Bankruptcy models are created for the prediction of the agricultural companies, which was reason to apply G-index in this study. Results were reliable, logical and well evaluated. It can be concluded from the study that the G-index is practically suitable in bankruptcy prediction in Estonian agricultural companies.
The purpose of this study in the theoretical part was to describe the variety of bankruptcy models. In the empirical part of the study the author used only the model of G-index. Author analyzed agricultural companies which went through the bankruptcy process during years 2009-2012. Also, it examines whether the data from the annual financial statements can predict the risk of bankruptcy of these companies. Bankruptcy models are created for the prediction of the agricultural companies, which was reason to apply G-index in this study. Results were reliable, logical and well evaluated. It can be concluded from the study that the G-index is practically suitable in bankruptcy prediction in Estonian agricultural companies.
Kirjeldus
Märksõnad
pankrotioht, G-indeks, pankrotistumine, maksejõuetus, põllumajanduslikud äriühingud, bakalaureusetööd