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Improving the methodology for rating counterparties

Vol. 25, Iss. 10, OCTOBER 2019

Received: 13 August 2019

Received in revised form: 23 September 2019

Accepted: 7 October 2019

Available online: 30 October 2019

Subject Heading: MONETARY ACCOMMODATION

JEL Classification: C13, C83, E52, L95

Pages: 2385–2401

https://doi.org/10.24891/fc.25.10.2385

Abdukhanova N.G. Kazan State University of Architecture and Engineering (KSUAE), Kazan, Republic of Tatarstan, Russian Federation
ab-natali@yandex.ru

https://orcid.org/0000-0002-8513-3106

Saifullina F.M. Kazan State University of Architecture and Engineering (KSUAE), Kazan, Republic of Tatarstan, Russian Federation
ufk22@bk.ru

https://orcid.org/0000-0001-9675-543X

Kleshcheva O.A. Kazan State University of Architecture and Engineering (KSUAE), Kazan, Republic of Tatarstan, Russian Federation
Olga_albertovna@bk.ru

https://orcid.org/0000-0001-9198-4014

Zeinetdinova G.R. Kazan State University of Architecture and Engineering (KSUAE), Kazan, Republic of Tatarstan, Russian Federation
z_guzeliya@mail.ru

ORCID id: not available

Sharafieva A.E. Kazan State University of Architecture and Engineering (KSUAE), Kazan, Republic of Tatarstan, Russian Federation
alina_mardanova@mail.ru

ORCID id: not available

Subject This article discusses the methodology of using rating in receivables management.
Objectives The article aims to determine whether there is a need to manage receivables and payment discipline of counterparties through the rating assessment of debtors.
Methods For the study, we used the methods of analysis and synthesis, comparison, classification, generalization, and some empirical methods. To collect source qualitative and quantitative information, we used interviews and surveys of representatives of the companies under study.
Results The article presents a developed original method of counterparty rating rapid assessment according to the financial results report data for the previous and reporting years in terms of six indicators and the results of payment discipline.
Conclusions Rating is a condition for effective receivables management. The developed approach can be used by rating agencies in assessing the creditworthiness of issuers.

Keywords: credit rating, accounts receivable, debtor, financial ratios, counterparty

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