Analysing The Situation Of Agricultural Enterprises In Liquidation By Means Of Bankruptcy Prediction Models

After the international financial crisis, the issue of risk management came to the fore in Hungary as well. During the recent period and nowadays, almost every enterprise, whether small or big, is experiencing the effect of crisis and the resultant after-effects. As an effect of the crisis, a significant number of enterprises got into a disadvantageous situation and several of them went bankrupt as well as many of them seriously fight for the survival. The enterprises and their creditors should be aware of the solvency of their own and of their customer, because its deterioration can cause serious difficulties for both of them. The financial position of an enterprise is relevant for the internal stakeholders as well, because it heavily affects their situation, too. For all the above reasons, there is a more and more powerful demand for such solutions which can help to predict the risk of bankruptcy. The aim of the treatise is to analyse three agricultural enterprises in liquidation through bankruptcy prediction models; these enterprises can be found in the Northern Great Plain region. The treatise draws attention to the fact that the economic situation of an enterprise in liquidation can be predicted by means of bankruptcy prediction models.