Improving the methodology for assessing the reliability of customers when providing them with commodity credit

When making a managerial decision to provide a commodity loan to a wholesale buyer, the task of determining the reliability of the client is very relevant. The article proposes to improve the methodology for assessing the reliability of customers of an agricultural enterprise, based on the well-known method of ABC-XYZ analysis. Several reasons have been identified according to which the application of this method in the conditions of many enterprises can give questionable quality results. Therefore, when distributing debtors by groups XYZ (according to the degree of predictability of the objects) it was decided to refuse to calculate the coefficient of variation. It is proposed to distribute clients by XYZ groups based on the results of the rating score according to several criteria. According to the authors, selected and suggested criteria the best describes the reliability of the potential debtor in the particular case of the agricultural enterprise. The technique itself has a low labor intensity. It will allow as much as possible to differentiate approach to the conditions of granting a commodity loan, as well as to the means of recovery of debts.