FINANCIAL ANALYSIS IN ASSESSING THE PROBABILITY OF BANKRUPTCY OF THE ORGANIZATIONS OF CONSUMER COOPERATION

The modern business environment is closely linked with the need for financial trend analysis, evaluating the impact of internal and external factors of the organization to reduce operating, investment and financial risks, anticipate developments in the negative scenario and making optimal management decisions. Consumer cooperation is an important part of our economy and looking for PU-year growth in its industrial and economic activity.Taking place in the country and regions gradually increased competition in the consumer market, changing supply and demand for various goods and services has led in recent years to reduce the share of consumer cooperatives in the total volume of services provided to the population, reducing its effectiveness.At present, the consumer societies to increase the volume of services provided to the population, to expand their range, to increase the efficiency of economic activity and to ensure sustainable, socially-oriented system of my possessing competitive advantages, the most complete use, which ryh is a significant factor in improving the efficiency of services provided to shareholders and rural residents.Cooperative sector serving 57% of the rural population, has a significant mate-geographically-technical base, carries out diversified activities on the provision of services, retail trade, public catering, procurement of agricultural products, production of goods, involved in the formation of the Federal and regional food funds. In the modern rapidly growing competitive environment, you need a Pro-led analysis of financial condition, assessing the effectiveness of cooperative organizations, to determine the prospects of their development.  Financial analysis in cooperation necessary for scientific substantiation of the response to emerging threats crisis situations that lead to negative changes in environmental factors cooperative organizations and timely management decisions. The authors clarify the definition of a financial condition of the cooperative organizations addressing their development in the current period and the long term on the basis of the transition from one qualitative state to another, more perfect to ensure sustainable functioning; systematized and complements the internal factors and the external environment that affect the probability of bankruptcy cooperative organizations.