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Financial situation is one of the most important issue for the managers. Financial problems of the enterprises could threaten insolvency that is why the analysis of financial standing is essential not only for current management, but also for protection before side effects of economic downturn. Early enough recognition of warning signals and good decisions can prevent the liquidation of the companies. The aim of this article is the empirical verification of the suitability of the use of predictive classification models to assess the financial condition of companies in the agri-food sector and based on their, the appointment of the determinants affecting the level of the financial condition of the researched companies.


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