Abstract: the article presents a comprehensive analysis of the efficiency and intensity of the use of the debtor’s capital in the system of crisis management during the bankruptcy proceedings. The study of the existing methodology of this block of financial and economic analysis in the framework of bankruptcy procedures of JSC “Pinsky ssrz” taking into account the design and target installation of the restoration of solvency and the search for factors of sustainable development of the production system. The factors that had a negative impact on the results of financial and economic activities and providing anti – crisis management measures were identified.
Keywords: financial analysis, profit (loss), structure, dynamics, profitability (loss), turnover, factor