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Economic Analysis: Theory and Practice
 

Analysis of credit quality of small enterprises by a bank credit expert

Vol. 13, Iss. 9, MARCH 2014

Available online: 23 February 2014

Subject Heading: Financial analysis

JEL Classification: 

Pages: 37-48

Kemaeva S.A. PhD of Economics Sciences, Associate Professor of Department of Accounting, Economical Analysis and Audit, Lobachevskii State University of Nizhnii Novgorod, Nizhnii Novgorod, Russian Federation
s.kemaeva@mail.ru

Kozlova E.E. Аssistant, Department of Accounting, Economical Analysis and Audit, Lobachevskii State University of Nizhnii Novgorod, Nizhnii Novgorod, Russian Federation
kate-m-ee@mail.ru

Ionova E.S. Graduate Student, Department of Finance and Accounting, Lobachevskii State University of Nizhnii Novgorod, Nizhnii Novgorod, Russian Federation
lenar2003-2004@mail.ru

The article examines the practical aspects of evaluation of the small-business credit status by the Russian banks. The authors carry out the analysis of a potential borrower’s power using the operational methodology of a primary bank.

Keywords: small business, interaction of banks and business enterprises, crediting of small-scale business, creditworthiness of small business, methods and techniques of creditworthiness assessment

References:

  1. Analiz investitsionnoi privlekatel'nosti organizatsii [Analysis of an organization investment attractiveness]. Manual edited by Endovitsky D.A. Moscow, KnoRus Publ., 2010, 367 p.
  2. Gosudarstvo delaet den'gi dorozhe [The Government makes money more expensive]. Available at: Link. (In Russ.)
  3. Kemaeva S.A., Bondarenko V.V. Analiz uproshchennykh form bukhgalterskoi otchetnosti malykh predpriiatii [Analysis of the simplified forms of small-enterprises accounting]. Ekonomicheskii analiz: teoriia i praktika – Economic analysis: theory and practice, 2013, no. 26.
  4. Kemaeva S.A., Kozlova E.E., Ionova E.S. Informatsionno-analiticheskoe obespechenie otsenki kreditosposobnosti organizatsii malogo biznesa [Information and analytical support of the creditworthiness assessment of small businesses]. Ekonomicheskii analiz: teoriia i praktika – Economic analysis: theory and practice, 2014, no. 7.
  5. Kemaeva S.A., Kozlova E.E., Ionova E.S. Analiz metodik otsenki kreditosposobnosti malogo biznesa v rossiiskoi i zarubezhnoi praktike [Analysis of the methods for assessing the creditworthiness of small business in Russian and foreign practice]. Ekonomicheskii analiz: teoriia i praktika – Economic analysis: theory and practice, 2014, no. 8.
  6. Liubushin N.P., Ionova E.S. Analiz razvitiia malogo biznesa v sovremennykh usloviiakh [Analysis of small business development in modern conditions]. Ekonomicheskii analiz: teoriia i praktika – Economic analysis: theory and practice, 2013, no. 32.
  7. RF Federal Law “On accounting” of December 06, 2011 № 402-FZ. (In Russ)
  8. The Rules of the Central Bank of The Russian Federation “On Procedure for creation by the credit organizations of resources for potential losses through loans, bank debts and other debts equated to” of March 26, 2004 № 254-P. (In Russ.)
  9. Executive Order of the Ministry of Finance of the Russian Federation “On adoption of the Accounting Regulation “Accounting of Fixed Assets” of PBU 6/01” of March 30, 2001 № 26n. (In Russ.)

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