Analytical review of modern methodological approaches to estimating the credit capacity of small and medium businesses

In connection with the increase in lending to small and medium-sized businesses, which emerged after a period of decline in its rates, banks have a need to form a system for assessing the creditworthiness of potential borrowers and develop a procedure for conducting financial analysis, which explains the relevance of this work. In the course of the study, the main approaches to assessing the creditworthiness of borrowers were considered, the problems encountered by commercial banks when conducting financial analysis of enterprises were identified, and an overview of the main coefficients required to analyze the financial situation of a company was carried out. Based on the results of the study, the features of doing business in Russia have been identified, which make it difficult to apply certain approaches to analyze the financial condition of an enterprise, and the methods that are most suitable for assessing the creditworthiness of Russian companies have been considered.