Problems and prospects of modern methods of business analysis in the process of assessment of solvency of borrowers

Анотація

The goal of the article is a comparative analysis of modern methods of business analysis in the process of assessment of solvency of borrowers of Ukrainian commercial banks, study of prospects and problems of the use of methods in the credit process. In the result of the study the article systemises and considers the conduct of the credit process of Ukrainian commercial banks. It becomes clear from result of the study that it is impossible to obtain a single assessment of solvency of a borrower with generalisation of numerical and non-numerical data. Assessment of qualified analysts is required for a justified assessment of solvency apart from information represented in numbers. Improvement of approaches to assessment of solvency of borrowers and adaptation of the existing foreign experience in this field to specific features of formation of solvency of Ukrainian borrowers are important tasks for the Ukrainian banking system. Prospects of further studies in this direction are establishment of importance of the conduct of business analysis and its key role in assessment of solvency of borrowers as a main instrument of minimisation of the credit risk. Improvement of this sphere of analytical work in Ukrainian banks should be carried out in the following main directions: study and analysis of qualitative indicators of business activity; analysis of main sections of the business plan; expansion of the composition of indicators of the financial analysis for obtaining information; conduct of analysis of possible sources of repayment of loan liabilities; and active use of analysis of cash flows of an enterprise.

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