【導(dǎo)讀】意到危機(jī)局勢，造成應(yīng)對措施的延誤或失敗，最終導(dǎo)致公司倒閉。公司發(fā)展的臨界值出現(xiàn)于。在許多情況下，未來危機(jī)的癥狀先于。所以企業(yè)家對這些癥狀及時(shí)進(jìn)行分析和理解，可能有助于降低中小企業(yè)部門發(fā)生。雖然經(jīng)營失敗發(fā)生于各種規(guī)模的企業(yè)，但是小企業(yè)面臨更大的威脅，因?yàn)樗麄兏揪蜎]。效應(yīng)，受到其他相關(guān)企業(yè)的商業(yè)活動的影響，例如，供應(yīng)商和客戶。沒有發(fā)展到難以解決之前，意識到到經(jīng)營失敗的早期跡象。但可能會降低公司生存機(jī)會的問題?？椝劳觯顺龌蛩劳?，組織崩潰，Laitinen（萊蒂寧。應(yīng)當(dāng)指出，由研究人員使用的失敗定義一般取決于可用的數(shù)據(jù)的性質(zhì)。最早的被人知曉的失敗過程是被Argenti揭露的。類，類似Argenti軌跡，通過增加類型或擴(kuò)大現(xiàn)有分類為更詳細(xì)的說明原因和癥狀。是管理層管理不當(dāng)導(dǎo)致的可見結(jié)果的錯誤。管理和組織結(jié)構(gòu)幾乎保持不變，公司下降的問題和隱患被忽略。這導(dǎo)致失去控制和無法意識。為他們往往側(cè)重于癥狀或失敗原因，而不是失敗的根源。Jennings和Beaver認(rèn)為有三個(gè)層

　　

【正文】 banks, and shareholders. Interactions of an enterprise with its closest environment determine its development in a positive or negative way. Analysis of the closest environment showed that the major potential causes of the collapse of small businesses indicated by respondents is the long duration of the procedures to obtain public funding ( percent), insufficient financial support ( percent), lack of qualified staff ( percent), and bad directions of public assistance ( percent). Symptoms of Business Failure Another category, which was diagnosed in the process of business failures, is the symptoms of the collapse of small businesses. Symptoms can predict the future phenomenon, which may be helpful in analyzing the causes of failure as well as seeking a way to prevent bankruptcy. In classifying the symptoms of failure in the enterprise, a general tendency to extract the financial and nonfinancial symptoms can be observed. The main symptoms of the deteriorating financial situation of the pany are: the decrease in sales and profit, decrease in liquidity (Ooghe and De Prijcker 2020, Koksal amp。 Arditi 2020, Korol and Prusak 2020。 Bednarski 2020。 Argenti 1976。 Sharma and Mahajan 1980), decline in market share (Crutzen and Van Caillie 2020。 Zelek 2020), increase in operating costs (Ooghe and De Prijcker 2020, Koksal amp。 Arditi 2020), high level of debt (Koksal amp。 Arditi 2020, Korol and Prusak 2020。 Argenti 1976), and large overcapacity (Ooghe and De Prijcker 2020。 Zelek 2020。 Bednarski 2020). The results of author’s study confirmed the importance of financial symptoms in predicting failure. The dominant symptom is lack of cash in the pany’s ongoing operations. It highlights the previous mistakes and associates their impact with a fall in profits and falling sales, which does not pensate for the increasing costs of business. These symptoms are more than 40 percent of responses in this category. Many researchers report the loss of sales as the first significant signal of deterioration in the pany. However, respondents did not indicate it as the most important symptom, which may raise suspicions that it may be ignored by some businesses, resulting in further deterioration of the pany’s financial position. While the symptoms of a financial nature are easier to catch, many nonfinancial symptoms are harder to identify. In the literature, there are signs of nonfinancial areas such as: operating sphere (Bednarski 2020), and anizational and behavioral sphere (Zelek and Gwarek 2020). Based on research conducted by the author, the main nonfinancial symptoms of small firms are: lack of internal controls ( percent), lack of business plan ( percent) in the area of ownermanager decisions, loss of trust in counterparties ( percent), problems with distribution ( percent) in the area of market orientation, the reduction in efficiency of productivity ( percent), lack of staff development ( percent) in the area of human resources, and the reduction of quality of products or services ( percent) in the area of technology and innovation. Conclusions As can be seen from the presented considerations, the results of the study confirm that the failure may be a result of factors from many areas, both outside and inside the anization. No clear indication of one or two causes shows that entrepreneurs are aware that several causes could occur simultaneously. The causes indicated by respondents can also be found in studies performed in small, medium, and largesized enterprises. However, emphasizing the strong response in the group of factors related to the person of the owner/manager confirms the importance of this group of reasons as specific to small businesses. Symptoms of failure can be identified when all of pany’s spheres are constantly being analyzing. Basic signals e from financial sphere because of its measurable character. While financial symptoms of business crisis are easy to observe, anizational or behavioral signs are more difficult to identify. The importance of nonfinancial symptoms of the deteriorating situation of the pany appears to be particularly useful in small panies, in which business accounts often do not allow the use of financial measures. On the other hand, the assessment of nonfinancial symptoms is a highly subjective method and are harder to identify, but bined with the analysis of basic indicators, such as the decline in sales and profit or loss of liquidity, can induce the owner to take corrective action. It is very important for enterprises to quickly and skillfully perceive symptoms of business crises in order to preserve business from bankruptcy. Companies today must be able not only to reduce the crises in which they find themselves, but also must be able to see them in advance. In order to do this, tools must be used to identify the symptoms of the deteriorating situation of the pany.