O. V. Novichkova, A. V. Nosov, O. A. Tagirova
Penza State Agrarian University, Penza, Russia
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Volume 25 No. 4
Date of paper submission: 27.09.2024, date of review: 27.12.2024, date of acceptance: 21.01.2025.
Published: 04/30/2025
Abstract. In the conditions of limited free financial resources of economic entities in the implementation of current activities, there is a need to form a competent credit policy when interacting with counterparties. It is especially important to control the level of credit risk for organizations in the agricultural sector due to a number of objective reasons related to the specifics of the activities of this sector of the national economy. Of particular importance is the cash gap, since the receipt of the main income from manufactured products can be postponed indefinitely due to the peculiarities of the current pricing policy. The purpose of the study is a developing ways to reduce credit risk in an agricultural organization based on an assessment of the features of its formation. Methods. The study uses theoretical and empirical methods, including analysis, generalization, and study of the results of activities. The results of the study were analyzed and interpreted taking into account the previous analysis of the literature and methodology. Conclusions were made about the influence of various factors on the problem under consideration. Based on the analysis of the data and interpretation of the results, general conclusions were formulated, and recommendations for the practical application of the study were proposed. Results. The features of the emergence of accounts receivable in organizations in the agricultural sector were studied. Using the example of an agricultural organization in the region, the features of the formation of accounts receivable were studied, an analysis was carried out in the context of the main counterparties, and the ratings of the organization's debtors were determined taking into account the main indicators of economic activity. Based on the analysis, the main methods of collecting accounts receivable were proposed in order to reduce the level of credit risk. Scientific novelty. The article presents a comprehensive algorithm for forming the credit policy of an organization taking into account the specifics of the business of counterparties.
Keywords: credit policy, credit risk, accounts receivable, agricultural sector, credit rating of debtors, settlements with buyers and customers, credit limit, collection of accounts receivable.
For citation: Novichkova O. V., Nosov A. V., Tagirova O. A. Agricultural organization credit risk: analysis and management methods. Agrarian Bulletin of the Urals. 2025; 25 (04): 665‒676. https://doi.org/10.32417/1997-4868-2025-25-04-665-676 (In Russ.)
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