Vestnik Samarskogo universiteta. Ekonomika i upravlenie Vestnik of Samara University. Economics and ManagementVestnik Samarskogo universiteta. Ekonomika i upravlenie Vestnik of Samara University. Economics and Management2542-04612782-3008Samara National Research University1087110.18287/2542-0461-2022-13-3-131-138Research ArticleClassification possibilities of testing methodsBorisovaSvetlana P.<p>Candidate of Pedagogical Sciences, associate professor of the Department of Mathematics and Business Informatics</p>borisova-svetlana2807@yandex.ruhttps://orcid.org/0000-0001-6875-0244ТalikinaMarina E.<p>senior lecturer of the Department of Mathematics and Business Informatics</p>talikina@mail.ruhttps://orcid.org/0000-0001-8149-082XSamara National Research University221120221331311372211202222112022Copyright © 2022, Vestnik of Samara University. Economics and Management2022<p>When carrying out entrepreneurial activities, it is especially important to assess the ability of counterparties to fulfill their contractual obligations. While the counterparty carries out its activities, there is always the possibility of settling emerging disagreements, but this possibility practically disappears in the event of bankruptcy of the counterparty. Despite a fairly large number of methods for determining the propensity of an entrepreneur to bankruptcy, they do not always give accurate results. In this regard, the issue of trust in these methods is important. To solve this problem, it is advisable to use simulation modeling, which allows you to explore systems of any nature. In this scientific study, using simulation modeling, the analysis of the results of testing of various kinds, including testing enterprises for a tendency to bankruptcy, is carried out. The results of PCR testing for a new coronavirus infection are also being analyzed. The scientific novelty of the study is determined by the use of simulation modeling of the contingency table of the studied data set for the analysis of test results. The test results are presented in the form of a contingency table. With the help of simulation modeling of the contingency table, the percentage of correctly and incorrectly predicted results by the model is determined, which makes it possible to significantly improve the accuracy of test results.</p>банкротство предприятиятестированиетаблица сопряженностиимитационное моделированиевероятностьклассификационные возможностиоценка рискаenterprise bankruptcytestingcontingency tablesimulationprobabilityclassification possibilitiesrisk assessment[Dyagel O.Yu., Engelhardt K.O. Diagnostics of the probability of bankruptcy of organizations: essence, tasks and comparative characteristics of methods. Economic Analysis: Theory and Practice, 2008, no. 13 (118), pp. 49–57. Available at: https://wiseeconomist.ru/poleznoe/44980-diagnostika-veroyatnosti-bankrotstva-organizacij-sushhnost-zadachi-sravnitelnaya; https://www.elibrary.ru/item.asp?id=10366419. EDN: https://www.elibrary.ru/iswbkf. (In Russ.)][Melnikov A.V., Popova N.V., Skornyakova V.S. Mathematical methods of financial analysis. Moscow: Ankil, 2006, 440 p. Available at: https://etextbook.files.wordpress.com/2011/06/d187d0b0d181d182d18c1.pdf. (In Russ.)][Korolev V.Yu., Bening V.E., Shorgin S.Ya. Mathematical foundations of risk theory. Moscow: Fismatlit, 2007, 544 p. Available at: https://institutiones.com/download/books/2164-matematichiskie-osnovy-teorii-riska-korolev.html. (In Russ.)][Feller V. Introduction to the theory of probability and its applications: in 2 vols. Vol. 1. Moscow: Mir, 1984, 528 p. Available at: https://vk.com/wall-49053453_1640. (In Russ.)][Feller V. Introduction to the theory of probability and its applications: in 2 vols. Vol. 2. Moscow: Mir, 1984, 738 p. Available at: https://vk.com/wall-49053453_1640. (In Russ.)][Ito K. Probabilistic processes, issues 1.2. Moscow: IL, 1960. Available at: http://publ.lib.ru/ARCHIVES/B/''Biblioteka_sbornika_''Matematika''/_''BSM''.html. (In Russ.)][Shiryaev A.N. Fundamentals of stochastic financial mathematics. Moscow: Izd. Tsentr «Aktsioner», 2014, 1056 p. Available at: https://institutiones.com/download/books/1274-osnovy-stoxasticheskoj-finansovoj-matematiki.html. (In Russ.)][Coronavirus: statistics. Available at: https://yandex.ru/covid19/stat (accessed 15.01.2022) (In Russ.)][Simon Benninga. Financial modeling using EXCEL. Moscow: OOO "I.D. Vil'yams", 2007, 592 p. Available at: https://bookscat.org/book/1334356. (In Russ.)][Jackson Mary, Staunton Mike. Advanced Modeling in Finance using EXCEL and VBA. Moscow: OOO «I.D. Vil'yams», 2006, 352 p. Available at: https://books.google.ru/books?id=DGvjYgG0rmYC&printsec=frontcover&hl=ru#v=onepage&q&f=false. (In Russ.)]