ANALYSIS OF THE COMPANY DEBTOR’S SOLVENCY AS A FACTOR OF FINANCIAL SUSTAINABILITY OF A TRADE COMPANY

• Main Author: ELENA Gerasimova
• Format: Article
• Language: Russian
• Published: Government of Russian Federation, Financial University 2019-01-01
• Series: Учёт. Анализ. Аудит
• Subjects: платежеспособность; кредитоспособность; анализ финансовой устойчивости; группи- ровка дебиторов; стейкхолдерский подход; анализ взаимоотношений с клиентами; система контроля состояния дебиторской задолженности; solvency; creditworthiness; financial sustainability analysis; debtors grouping; stakeholder approach; client relationship analysis; debt control
• Online Access: https://accounting.fa.ru/jour/article/view/72

The article is devoted to the approaches to analyze the solvency of companies debtors. The system of indicators and ratios is proposed to analyze the financial position of companies debtors.The subject of credit analysis is closely related to the problems of effective management of the company. Thequality of credit analysis depends on how close the relationship between a company and its stakeholders is. Mutually beneficial relationships ensure the control over the quality of products and the pricing process. Building relationships with customers implies the achievement of an acceptable level of customer satisfaction and increases the efficiency of client base management. The key to the success of credit analysis is the initial grouping of companies debtors to identify those objects of analysis relationship which differ from the pattern. The method of analysis of creditworthiness of debtors is presented in two versions: full (integrated) and abridged (express diagnostics). The author proposes to use the complex of measures to control the status of accounts receivable. Managers of the company face the problem of formalizing the debtor analysis procedures, regulating the work with receivables, including the possibility of their adaptation to the internal and external business environment changes.