استخدام نموذج "Zmijewski" للتنبؤ بالإفلاس : دراسة تطبيقية على عينة من المؤسسات الإنتاجية الصغيرة و المتوسطة خلال الفترة (2016-2020)‎

الملخص EN

The study aims to identify the importance of using predictive models in predicting bankruptcy befor it occurs for a certain period, and that is through the application of the Zmijewski model on a sample of 12 small and medium entreprises (03 are failed and the others are active) based on her financial statements for the period 2016-2020.

The study resulted in verry satisfactory results the most important of which is the model's success in classifying the study sample institutions and their bankruptcy with an accuracy level of 91.

67%, wthat indicates the appropiateness of its use by small and medium entreprises active in the Algerian industrial environment.