International Journal of Finance and Digitalization
www.ijfd.uz
ISSN: 2181-3957
Vol. 2 Issue 01, 2023
International Journal of Finance and Digitalization
Email: ijfduz@gmail.com
PhD, dotsent Mohira Pulatova, M.Zaylobiddinov
Toshkent moliya instituti
KOMPANIYALAR BANKROTLIK DARAJASINI ANIQLASHDA
ALTMAN MODELIDAN FOYDALANISH
Annotatsiya: Kompaniyaga moliyaviy mablag‘ jalb qilish borasigagi
qaror qabul qilishdagi muhim omil uning to‘lovlilik darajasi yani uning bankrot
bo‘lmasligi. Maqolada komaniya bankrotlik darajasini
aniqlashda Altmanning Z-
Score formulasidan foydalanish orqali kompaniyaning moliyaviy holatini o‘lchash
va kompaniyaning ikki yil ichida bankrot bo‘lish ehtimolini tashxislash
mumkinligi tahlil qilingan.
Kalit so‘zlar: Altman z-score, bankrotlik,
moliyaviy holat, bozor
kapitallashuvi, koeffitsient, kredit, investitsiya, taqsimlanmagan foyda
USING THE ALTMAN MODEL IN DETERMINING THE DEGREE OF
BANKRUPTCY OF COMPANIES
Abstract: An important factor in making a decision on attracting financial
resources to an enterprise is the level of its solvency, i.e. non-bankruptcy. The
article analyzes the possibility of measuring the financial condition of
the company
and diagnosing the probability of bankruptcy of the company within two years
using the Altman Z-Score formula to determine the degree of bankruptcy of the
company.
Keywords: Altman z-score, bankruptcy,
financial condition, market
capitalization, ratio, loan, investment, retained earnings.
Kirish
Bugungi zamonaviy dunyoda insonlar daromad topish borasida juda katta va
xilma xil tanlovlarga ega. Uzluksiz daromad olib turish uchun istalgan inson u
dunyoning qay nuqtasida bo‘lishidan qatiy nazar o‘z
biznesini, tadbirkorlik
faoliyatini yo‘lga qo‘yishi, albatta me’yoriy hujjatlar asosida,
yoki biror bir
kompaniyada ishlashi mumkin. Investitsiya qilish ham eng yaxshi va samarali
usullaridan biridir. Biroq, o‘z mablag‘imizni to‘g‘ri va ishonchli kompaniya yoki
aksiyadorlik jamiyatining qimmatli qog‘ozlarini sotib olishga yo‘naltirish har
makon va zamonda ham juda katta ahamiyatga ega bo‘lgan.
Qimmatli
qog‘ozlarini sotib olmoqchi bo‘lgan yoki investitsiya kiritish mumkim bo‘lgan
kompaniyamizning moliyaviy ahvoli, uning kelgusi yillarda barqaror o‘sish siklini
hosil qila olishi va albatta bankrot, defolt holatlariga uchramasligi kabi qimmatli va