A model for continuing the activity and diagnosing the health of manufacturing companies in Iran

Health means the ability to profitability and continuity of economic activity. This research is based on the needs of the day around manufacturing companies that lead to the creation of goods and products and have an effective role in the index of productivity and GDP of the country. This research is of experimental type and the methods of data foundation theory (grand theory-emerging and estimative and degree paradigm) have been used. The statistical sample of the present study was selected using the snowball method (selective) and based on five specialized groups in the accounting and judicial profession and the necessary information was collected through interviews and findings including six selected codes] Basic financial reports and auditor transparency - Bankruptcy Diagnosis Laboratory - Criteria for evaluating financial ratios - The most practical financial ratios Special conditions and aggregation of ratios - Specific coefficient of each financial ratio group [and including three stages of theoretical codes] The best and worst manufacturing companies - Classification of triple financial ratios (balance sheet - profit and loss - consolidated) - Emergence of mathematical model (layout The present model has the necessary efficiency for internal and external stakeholders such as banks, creditors, independent auditors, courts, etc., And is a suitable tool for determining the continuity of activities and stations for research. Provides health diagnosis for manufacturing companies.