27. Use of polish discrimination models in the assessment of bankruptcy risk in chosen meat processing companies

Author: Anna Zielińska-Chmielewska, Violeta Dirimanova


The aim of the study is to assess the bankruptcy risk of selected meat processing enterprises, such as: Indykpol SA, Pamapol SA and Tarczyński SA. For the analysis, 450 financial data were collected and used in the models. The main criteria for the selection of the companies for testing were as follows: carrying out the main business in the area of meat processing, legal status: limited liability company, employment of more than 50 people and availability of financial data. The analysis showed that all surveyed companies were in a very good financial situation. Pamapol SA faced the greatest threat of bankruptcy in 2008–2009 and 2012–2013. Extremely sensitive to the deteriorating situation, and thus to the most common threat of bankruptcy, proved to be the D. Wierzby model in 2009 for all companies, and only for Pamapol SA in 2008 and in 2009 (after the D. Hadasik model).

Key words: assessment of enterprise’s bankruptcy risk, discrimination analysis, meat processing enterprises, Poland.