Polyakov V. E.
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In the article we have given a critical assessment of credit scoring by American economist D. Duran, we have grounded the developing of his method for the domestic economic conditions. The unacceptability of D. Duran’s method for the analysis of financial condition of domestic economic entities is explained by the following reasons: 1) the imperfection of the hierarchy of indicators of credit scoring, and 2) the imperfection of differentiation of scoring for the actual value of the indicators, forming the credit scoring by groups of firms. In the methodology of D. Duran the main indicator is a level of credit scoring profitability of total assets - for the first class of firms, that are the most financially stable, the authors have given a rating of "50 points" for the actual value of the profitability of 30%; the second most important indicator by the author’s choice is the ratio of current liquidity - for the actual value of the coefficient "of 2.0 and higher," are given 30 points to a first-class firms; the third indicator of the financial condition of firms author has defined as the ratio of the financial independence - for the first group of firms the actual value of the coefficient "of 0.7 and higher," are assessed 20 points. In the fifth, the last group of firms, numerical score is 0 (for the actual return on total assets "of less than 1%", as the value of the current liquidity ratio "of 1.0 or less," for the coefficient of financial independence "less than 0.2"). For assessment of the financial condition of the domestic agricultural producers, a priority in the hierarchy of indicators, in our opinion, has the ratio of financial independence, which is formed mainly by retained earnings. Our researches have shown that the numerical score of the coefficient value "of 0.8 and above" should be 50 points. The second most important in the assessment of the financial condition of the organization, in our opinion, is the profitability of total assets; its actual value "of 5% and above" should correspond to score 30 points. The third in the system of indicators, characterizing the financial condition, is the ratio of current liquidity of the assets. Its actual value "of 3.2 and above" should be evaluated in 20 points for the agricultural organizations of the first, most financially stable, group