EN
Analysis of the risk of a company’s bankruptcy in Polish food and beverages production sector (NACE, No. 15) has been carried out using econometric modelling in the form of the Cox regression. The purpose of this paper was to find factors (models) describing the risk of a company’s bankruptcy. The described approach to modelling of the risk of bankruptcy is – in the case of quantitative variables – the use of “raw” positions from financial accounts.