Information support of assessing the creditworthiness of the business entity

The article describes the main provisions determining the relevance of evaluation and analysis of the creditworthiness of economic agents. It presents the development of theoretical positions, methodological foundations and practical recommendations on improvement of information support of creditworthiness of the business entity aimed at enhancing the validity of assessing the possibility of collection and return of credits and loans. The special attention is paid to the development of registers of the administrative account (a simplified analytical balance; statements of account of received credits and loans; simplified analytical statement of financial performance; characteristics of a company's creditworthiness; the monthly report on cash flow with breakdown on decades), which provides the necessary analyticity of the generated and reported data. The paper also provides the control system of the company's creditworthiness, considers the information support of the assessment of the creditworthiness of the business entity.