Forecasting the part of overdue accounts payable in credit portfolio of banks of Ukraine
Journal Title: Проблеми теорії та методології бухгалтерського обліку, контролю і аналізу: міжнародний збірник наукових праць - Year 2018, Vol 39, Issue 1
Abstract
Ukrainian banks operate in complex social and economic conditions of uncertainty and dynamism of the external environment, where there are external and internal factors that destabilize banking activity. During 2014–2016, there was more than a threefold increase in the share of overdue credit debt in the total amount of bank loans, caused not only by the objective decrease in solvency and payment discipline of borrowers, but also by the inappropriate approach of domestic banks to the conduction of credit policy. The necessity and expediency of analysis and forecasting problematic credit debt with the use of economic and mathematical modeling for an increasing the efficiency of bank’s policy in the field of problem loans are proved in the work. The economic and mathematical model of prediction of the share of overdue credit indebtedness in the loan portfolio of Ukrainian banks using correlation-regression analysis is proposed. Recommendations on mechanisms for reducing the volume of problem loans and reducing the share of overdue accounts payable in the bank loan portfolio are given.
Authors and Affiliations
S. M. Diachek, E. V. Pavlovskiy
Keywords
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