Механизм непрерывной деятельности в управлении финансовой устойчивостью компании

   Потребность в анализе деятельности и оценке непрерывности бизнеса приобретает все большее значение. Не последнюю роль играет ухудшение экономической ситуации и экономический кризис, развивающийся на фоне охватившей мир пандемии Covid-19. На современном этапе развития экономики в связи с острой проблемой финансовой неустойчивости отдельных экономических субъектов возникает необходимость точного прогнозирования неплатежеспособности и вероятности риска банкротства организации в части проведения процедур, направленных на определение непрерывности деятельности. Работа носит обзорный характер. В работе были использованы такие экономические методы познания, как методы отбора и анализа научной информации, системный подход, метод сопоставления и формальная логика. Методы отбора и анализа научной информации применялись при анализе литературы. Труды отечественных и зарубежных ученых были дополнены нормативными и законодательными актами в финансовой области. Анализ устойчивости базируется на понятии непрерывности деятельности компании. Непрерывность можно проанализировать, используя разные модели и показатели, но все виды экономической оценки эффективности предполагают изучение баланса компании. Применение механизма непрерывности отражает реальную ситуацию устойчивости компании и позволяет заранее видеть проблемы и избежать банкротства. Результаты данного исследования могут представлять интерес как для надзорных и регулирующих органов, так и для инвесторов, и для внутренних служб, контролирующих финансовую устойчивость страховых компаний.

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