COMPREHENSIVE ANALYSIS AND METHOD OF EVALUATION OF CREDIT ABILITY

The main value of the relationship between credit institutions and their borrowers is a mutually beneficial partnership, which is directly related to the creditworthiness of the borrower. An insolvent and insolvent company will not be attractive as a partner not only for the bank, but also for suppliers and investors. In the process of assessing the creditworthiness of enterprises-borrowers, it is necessary to pay special attention to quality parameters. One of them is the industry to which the company belongs. Analysis of the direction of development of the industry allows us to predict the risks of changes in external factors that may significantly affect the profitability or profitability of an enterprise, the quality of its assets and, importantly, its ability to meet its debt obligations. These risks exist in all sectors of the economy, and no company is able to avoid them. Obviously, when analyzing the creditworthiness of enterprises, the analysis of the industry plays a huge role. To effectively assess creditworthiness, it is necessary to use a comprehensive method that takes into account not only the internal reporting and the quality of enterprise management, but also the specifics of the industry to which the enterprise belongs.

1. Дюсембаев К.Ш. Аудит и анализ в системе управления финансами (теория и методология) – Алматы: Экономика, 2000. – 293 с.

2. Синки Дж. Финансовый менеджмент в коммерческом банке и в индустрии финансовых услуг / Пер. с англ. М.: Альпина Бизнес Букс, 2007. – с. 477.

3. Лаврушин О.И., Афанасьева О.И., Корниенко С.Л. Банковское дело: современная система кредитования: Учебное пособие / Под ред. О.И. Лаврушина. М.: КноРус, 2005. – с. 65.

4. Аболоцкая В.В., Аристархов А.А. Повышение эффективности оценки кредитоспособности предприятий малого бизнеса в коммерческом банке // Банковское дело. 2009. №4. – с. 102.

5. Васина Н.В. Моделирование финансового состояния сельскохозяйственных организаций при оценке их кредитоспособности: Монография. Омск: Изд-во НОУ ВПО ОмГА, 2012. – с. 49.