IMPACT OF FINANCIAL STATUS INDICATORS ON CREDITWORTHINESS OF AGRICULTURAL ORGANIZATIONS

DOI 10.32651/215-24

Issue № 5, 2021, article № 5, pages 24-31

Section: Problems of efficient management

Language: Russian

Original language title: ВЛИЯНИЕ ИНДИКАТОРОВ ФИНАНСОВОГО СОСТОЯНИЯ НА КРЕДИТОСПОСОБНОСТЬ СЕЛЬСКОХОЗЯЙСТВЕННЫХ ОРГАНИЗАЦИЙ

Keywords: CREDITWORTHINESS, AGRICULTURAL ORGANIZATIONS, INTEGRAL ASSESSMENT, INDICATORS, FINANCIAL CONDITION

Abstract: Methods for determining the creditworthiness of economic entities, including agricultural enterprises, have been widely studied in the works of various domestic and foreign scientists. They cover both theoretical approaches in the form of characteristics of methodological aspects to assessing creditworthiness, and practical recommendations for improving the solvency and creditworthiness of agricultural enterprises. The methodology for assessing the creditworthiness recommended by Rosselkhozbank takes into account the specifics of agricultural production and the financial characteristics of the activities of agricultural producers, but does not allow assessing the degree of influence of each individual factor on the integral level of creditworthiness. The use of mathematical approaches to assessing the impact of each of the financial condition indicators included in the model on the creditworthiness level expands the possibilities of using the indicative model in predicting the creditworthiness level of economic entities. The assessment of the influence of factors on the level of creditworthiness was carried out according to the accounting statements of 160 agricultural enterprises of the Ulyanovsk region for 2019 using the method of statistical grouping, which confirms the reliability of the results obtained and the objectivity of the study. The degree of dependence of each of the grouping characteristics and the integral indicator of creditworthiness is traced based on the construction of linear trends. The indicators included in the model were the financial condition ratios recommended by the industry bank.

Authors: Treskova Tatiana Viktorovna, Neif Natalia Mikhailovna, IAshina Marina Lvovna