IMPROVEMENT OF THE METHODOLOGY OF ANALYSIS OF PAYMENT CAPACITY OF ECONOMIC ENTITIES USED BY CREDIT INSTITUTIONS

Abstract

The methodology for analyzing the solvency of an economic entity used by a credit institution should correspond to the specifics of the activity of the assessed entity. In practice, there is a discrepancy between the methods used to analyze the solvency of economic entities and the requirements for the results of the analysis presented by various stakeholders. The specifics of the activities of contractors / contractors do not allow us to apply the traditional approach to the study of solvency and needs further refinement. The purpose of the work is to take into account the specific features of the activities of these categories of economic entities when conducting an analysis of solvency. In the course of the study, theoretical and methodological approaches to analyzing the solvency of contractors and contractors have been expanded, additional quantitative and qualitative indicators for assessing the solvency of economic entities taking into account industry specifics have been proposed, recommendations for building a predictive cash flow model have been given.