Odhad bankrotního modelu podniku zpracovatelského průmyslu Ukrajiny

Abstract

Diploma thesis is devoted to determine bankruptcy models for enterprises of the processing industry of Ukraine and to evaluate the predictive ability of the models. Theoretical introduction includes two parts, where the first part is focused on the characteristics of bankruptcy models, the definition of financial indicators, the theoretical and legislative basis of bankruptcy in Ukraine and the basic theory of logistic regression. The second part characterizing the economy of Ukraine, particularly the processing industry, as part of the economy of Ukraine. The practical part includes the logistic regression method, which is applied to a set of 64 processing enterprises in Ukraine. Based on financial reports from 2016 and 2017 are determined models of logistic regression for one-year and two-year prediction of bankruptcy. Estimation of the models are made in IBM SPSS Statistics 25. Models evaluate the financial status for selected set of enterprises with 93.8% accuracy and evaluate the financial status of the verification set with 80% accuracy.