STATISTICAL RELATIONSHIP OF SOLVENCY ON CURRENT LIABILITIES AND СONSOLIDATED LIQUIDITY INDICATOR OF BALANCE SHEET WITH RESULTS OF SCORING ANALYSIS

Abstract

The article defines the statistical relationship between the degree of payment on current liabilities and the results of indirect methods of assessment of capacity - liquidity of balance sheet and scoring analysis for a group of enterprises of the same industry is determined. A mathematically sound statistical comparison of fundamentally different methods of direct and indirect assessment of solvency made it possible to assess the reliability of solvency estimates. In order to build a generalized liquidity indicator (rating number), a methodology based on the modern hierarchy analysis method has been proposed. The generalized liquidity indicator and scoring estimates provide useful additional information on the financial condition of the enterprise that could be used in resolving disputes in a group of enterprises and helped to predict solvency in the medium term.