Usefulness and Issue of the Study of Bankruptcy Prediction Model for Management Purpose : From the Viewpoint of Safety Indexes of Management

ケイエイ　カンリ　モクテキ　カラノ　トウサン　ヨソク　モデル　ケンキュウ　ノ　ユウヨウセイ　ト　カダイ　ケイエイカンリ　ノ　タメノ　アンゼンセイ　シヒョウ　ノ　カンテン　カラ

ウメタニ, コウヘイ

Umetani, Kohei

The Economic Society of Osaka University

オオサカ　ダイガク　ケイザイ　ガッカイ

経営計画

経営管理

安全性指標

bankruptcy prediction

management plan

management

safety index

In this paper, I consider usefulness and issues of the study of bankruptcy prediction model, for management purpose, in other words, from the viewpoint of reseach on safety indexes of management. First, I describe the current situation where companies need safety indexes that they can use for a management plan and management. I indicate that usefulness of the study of bankruptcy prediction model for management purpose. Second, I survey the previous studies of bankruptcy prediction model and classify them. Moreover, I argue the problems and issues of explanatory variables and static models used in previous studies from the viewpoint of management. The results of the study indicate prospects to the further investigation on the bankruptcy prediction model for management purpose.