DIAGNOSIS OF FINANCIAL STATE AND BANKRUPTCY THREATS OF AGRICULTURAL ENTERPRISES OF LVIV REGION IN ANTI-CRISIS MANAGEMENT SYSTEM

The difficult economic situation in Ukraine today is the main motivating factor for studying problems and developing possible solutions. Since Ukraine is an agrarian country, in our research we justified the need to take into account risk factors in the agricultural sector by diagnosing the financial situation using models to assess the likely crisis and bankruptcy. The article highlights the advantages and disadvantages of using discriminant models developed by both foreign and domestic scientists. The main drawback is the maladaptation to the industry factor. The shortcomings of the diagnosis of financial state for agricultural enterprises are also identified. In order to develop measures to prevent bankruptcy, recommendations for improving the financial state of agricultural enterprises on the example of Lviv region cluster analysis was used. The article states that the need to diagnose the financial condition of the enterprise is systematic and requires a comprehensive assessment using various methods, techniques and methods of analysis, as it is one of the most important characteristics of the results of agricultural enterprises, which is determined by the interaction of all components of the financial relations of the enterprise, the totality of all production and economic factors. The combination of financial indicators and risk assessment, which have the greatest impact on the life of agricultural enterprises, thanks to a comprehensive approach will increase the accuracy of assessing the prospects of the financial state of agricultural enterprises.