Оцінка комерційними банками кредитоспроможності підприємств-експортерів

Маркович, Таїсія Геннадіївна; Markovich, T.G.

Оцінка комерційними банками кредитоспроможності підприємств-експортерів

Маркович, Таїсія Геннадіївна; Markovich, T.G.

URI: http://eztuir.ztu.edu.ua/123456789/7600

Date: 2019

Abstract (ukr):

Дисертація на здобуття наукового ступеня кандидата економічних наук за спеціальністю 08.00.09 – бухгалтерський облік, аналіз та аудит (за видами економічної діяльності). – Державний університет «Житомирська політехніка» Міністерства освіти і науки України, Житомир, 2019. Дисертаційна робота присвячена вирішенню науково-прикладного завдання – обґрунтуванню теоретико-методичних та організаційних положень оцінки кредитоспроможності підприємств-експортерів та розробці практичних рекомендацій, спрямованих на її удосконалення. Поглиблено теоретичні засади кредитоспроможності на понятійному та методичному рівнях виявлені концептуальні засади трансформації діючої вітчизняної моделі оцінки кредитоспроможності. Сформовано методичні підходи експрес- та поглибленого аналізу кредитоспроможності підприємств-експортерів на основі комплексних методик із застосуванням теорії нечітких множин. Уточнено організаційне забезпечення оцінки кредитоспроможності позичальника-експортера на рівні комерційного банку та напрями удосконалення її регламентації в нормативних актах різних рівнів.

Abstract (eng):

The thesis of obtaining a candidate’s degree of economic sciences in specialty 08.00.09 – accounting, analysis and audit (by the types of economic activity). – Zhytomyr Polytechnic State University of Ministry of Education and Science of Ukraine, Zhytomyr, 2019. The dissertation is devoted to the solution of the scientific and applied problem - substantiation of theoretical and methodological and organizational provisions of the creditworthiness of the exporting enterprise and development of practical recommendations aimed at its improvement. As a result of the study of the creditworthiness theoretical foundations and the assessment of approaches to its determination, it has been found that creditworthiness is a complex evaluation indicator that discloses the ability to obtain a loan by a potential borrower in accordance with the specific conditions of the contract, in the context of realizing the opportunities and securing the interests of the lender. This definition discloses the creditworthiness of the potential borrower in a broader sense, considering a set of (objective and subjective) characteristics, and means that the approach to the evaluation of each potential credit transaction must be purely individual. Nowadays, there is no universal model of creditworthiness assessment that would provide adequate managerial decisions for establishing credit relations with a bank’s client. To improve the current situation, credit at methodological level should be expressed through a set of interrelated quantitative (calculated on the basis of statistics) and qualitative (characteristics that can be obtained from expert judgments) indicators that in their unity determine the creditworthiness degree of the potential borrower. The study argues for a significant impact of export activity of enterprises as a qualitative factor in determining their creditworthiness for the needs of bank lending. Neglecting this factor can lead to false and distorted results, so this factor needs to be considered. The conducted research, confirmed by analytical data, shows the low efficiency of the NBU methodology for credit risk assessment for loans to legal entities. The latter does not meet the needs of the credit economy and the requirements of the Basel Committee on Banking Supervision for the domestic economy. It is proposed to abolish the unified standardized approach to credit assessment of clients of domestic banks, that is, the latter should have the discretion to decide on the use of one among two approaches to measuring credit risk: a standardized one, based on the assignment of external credit rating by relevant independent agencies, or by IRB, or is based on the individual internal ratings of an individual commercial bank. Given the peculiarities of the national economy of the regulator, it is recommended to support comprehensive credit assessment techniques. Proper application of complex analysis methods of the enterprise creditworthiness involves working with a potential borrower in two stages. The first one is a rapid analysis based on the loan application and additional documents submitted by the client to the bank. In the case of further consideration of a potential loan transaction as a promising, in the second stage, bank experts carry out in-depth analysis in order to make a final decision detailing the terms of the loan agreement. The use of rapid analysis makes it possible to avoid wasting time and other resources in conducting a detailed analysis of the creditworthiness of potentially insolvent borrowers. The paper provides a refined set of indicators to obtain a reliable assessment of creditworthiness in combination with the innovative technology of its definition – a fuzzy logic tool. The research model of creditworthiness assessment of the borrower-exporter developed in the study eliminates the disadvantages of discriminatory models due to the possibility of its learning and adaptation to changes in the environment and regulation, as well as high accuracy in comparison with alternative mathematical methods, even without learning on real data. The approach used in the study to disclose the content of creditworthiness as a complex characteristic, involves the construction of a model that allows to calculate the creditworthiness level of the borrower directly, considering the set of interrelated quantitative and qualitative indicators. This indicator is inverted to the notion of the probability of borrower’s default, which is used in the current methodology of the regulator for determining the loan loss amount on active banking transactions. That is, by calculating the level of creditworthiness, it is possible to determine the probability of a borrower's default and the amount of credit risk on an asset on an individual basis. The current state assessment of legal support for the creditworthiness analysis of the borrower has allowed to distinguish a number of measures to improve it: it requires an expansion of the conceptual apparatus of the current legislation governing the credit process, and it is necessary to make a more complete implementation of international standards in the domestic law in the extension of banks individual credit assessment models. In order to improve the information support of the exporting enterprises’ creditworthiness, it is specified: a questionnaire-application of a potential borrower and a general list of documents necessary for making proper calculations, considering the influence of certain factors of the FEA on the formation of a comprehensive indicator.

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