<?xml version="1.0" encoding="utf-8"?>
<!DOCTYPE article PUBLIC "-//NLM//DTD JATS (Z39.96) Journal Publishing DTD v1.0 20120330//EN" "JATS-journalpublishing1.dtd">
<article xmlns:mml="http://www.w3.org/1998/Math/MathML" xmlns:xlink="http://www.w3.org/1999/xlink" article-type="article">
  <front>
    <journal-meta>
      <journal-id journal-id-type="publisher-id">jssi</journal-id>
      <journal-title-group>
        <journal-title>Journal of Security and Sustainability Issues</journal-title>
      </journal-title-group>
      <issn pub-type="epub">2029-7017</issn>
      <issn pub-type="ppub">2029-7017</issn>
      <publisher>
        <publisher-name>LKA</publisher-name>
      </publisher>
    </journal-meta>
    <article-meta>
      <article-id pub-id-type="publisher-id">JSSI135</article-id>
	  <article-id pub-id-type="doi">10.9770/jssi/2012.1.3(5)</article-id>
      <article-categories>
        <subj-group subj-group-type="heading">
          <subject>Article</subject>
        </subj-group>
      </article-categories>
      <title-group>
        <article-title>Diagnostics of Bancrupcy Threat to Enterprises</article-title>
      </title-group>
      <contrib-group>
        <contrib contrib-type="author">
          <name>
            <surname>Garškaitė-Milvydienė</surname>
            <given-names>Kristina</given-names>
          </name>
          <email xlink:href="mailto:kristina.garskaite@vgtu.lt">kristina.garskaite@vgtu.lt</email>
          <xref ref-type="aff" rid="j_jssi_aff_000"/>
        </contrib>
        <aff id="j_jssi_aff_000">Vilnius Gediminas Technical University, Saulėtekio av. 11, LT-10223 Vilnius, Lithuania</aff>
      </contrib-group>
      <volume>1</volume>
      <issue>3</issue>
      <fpage>197</fpage>
      <lpage>203</lpage>
      <pub-date pub-type="ppub">
        <day>30</day>
        <month>03</month>
        <year>2012</year>
      </pub-date>
      <pub-date pub-type="epub">
        <day>30</day>
        <month>03</month>
        <year>2012</year>
      </pub-date>
      <permissions>
        <ali:free_to_read xmlns:ali="http://www.niso.org/schemas/ali/1.0/"/>
      </permissions>
      <abstract>
        <p>The prepared diagnostics of bankruptcy threatening to the enterprises is submitted in the present thesis. Herein, bankruptcy threatening to the enterprises is being diagnosed as per three stages, i.e. the condition of the enterprise and the reasons, which have determined such condition, are being gradually concretized. The financial condition of the enterprises and the threat of bankruptcy are being evaluated at the first stage by applying the integrated model, which assists in achieving the generalized evaluation of the condition. The relative financial indices of the enterprise are being analyzed at the second stage seeking for diagnosing the problematic fields of the enterprise. The third stage, at which the absolute financial indices are being analyzed, is aimed at ascertaining the reasons, which have determined the condition of the enterprise. The size of the crisis, its activity factors are ascertained considering evaluation indices of the enterprise condition; they allow selecting substantially the bankruptcy prevention measures out of the possible leading set of internal and external measures.</p>
      </abstract>
      <kwd-group>
        <label>Keywords</label>
        <kwd>analysis and evaluation of the condition of the enterprise</kwd>
        <kwd>diagnostics of the threat of bankruptcy</kwd>
        <kwd>model of integrated evaluation</kwd>
        <kwd>relative financial indices</kwd>
        <kwd>absolute financial indices</kwd>
      </kwd-group>
      <kwd-group kwd-group-type="JEL">
        <label>JEL</label>
        <kwd>D0</kwd>
        <kwd>D20</kwd>
        <kwd>D21</kwd>
        <kwd>D22</kwd>
      </kwd-group>
    </article-meta>
  </front>
</article>
