Evaluating the Financial Health of Agricultural Enterprises in the Conditions of the Slovak Republic Using Bankruptcy Models

Under the influence of change in overall economic environment, problem measuring performance a company and its financial health is also changing. At present, every agricultural exposed to number internal as well external risks, failure which can lead potential bankruptcy. It known fact that risks agriculture are significantly greater than those other sectors national economy. Proper diagnosis critical aspects development individual indicators holdings basic prerequisites for eliminating these maintaining, increasing, their competitiveness. Among key tools situation bankruptcy models, three have been used (Altman model, Taffler Bonity index). The aim this study was identify comprehensive 469 enterprises Slovak Republic using above-mentioned models 2016. obtained results were verified Kruskal–Wallis test, Levene or Moran index. Altman’s model indicated future problems businesses cooperatives. Using index, neutral assessed (the could be regarded neither insufficient nor optimal). offered contradicted does not expect occurrence soon. In study, we assumption dependence companies on legal form territorial division, confirmed insignificant.