Vol.5 No 3, 2008 pp. 273 - 280
UDC 336.717.5
ANALYSIS OF THE CREDITWORTHINESS OF BANK
LOAN APPLICANTS
Daniela Feschijan
UNWE, Sofia, Bulgaria Department of Accounting and Analysis
The current article presents a model of creditworthiness analysis of bank
loan applicants. The author emphasizes the possibility of using accounting
information when analyzing the creditworthiness of loan applicants. The
essence, prerequisites and the factors that influence creditworthiness
are defined. The creditworthiness analysis is based on preliminary research
into the factors and the prerequisites that can influence the repayment
of the credit in due course. The credit analysis is defined as a process
of establishing the current creditworthiness of loan applicants and forecasting
the trends in its development. Top priority goals and stages in the bank
credit analysis are determined.
Key words: Creditworthiness, creditworthiness analysis
ANALIZA KREDITNE SPOSOBNOSTI TRAŽILACA
BANKARSKOG ZAJMA
Ovaj članak izlaže model analize kreditne sposobnosti tražilaca bankаrskog
zajma. Autor ističe mogućnost korišćenja računovodstvene informacije
pri analiziranju kreditne sposobnosti zajmotražilaca. Ovde su definisani
suština, preduslovi i faktori koji utiču kreditnu sposobnost. Analiza
kreditne sposobnosti je zasnovana na preliminarnom istraživanju faktora
i preduslova koji mogu da utiču na isplaćivanje kredita tokom vremena.
Analiza kredita se definiše kao proces ustanovljenja trenutne kreditne
sposobnosti zajmotražilaca i predviđanjа trendova u njenom razvoju.
Utvrđeni su prioritetni ciljevi i etape u analizi bankarskog kredita.
Ključne reči: kreditna sposobnost, analiza kreditne
sposobnosti
