| Abstract [eng] |
The first part of the master's thesis presents the main aspects of trade credit: the concept of trade credit, features and supply theories; review of researches made by other authors who examine the link between the availability of bank financing and the need for trade credit; peculiarities of trade credit risk; a theoretical model for trade credit risk assessment. An analysis of research data from other researchers found evidence that in the case of SMEs, trade credit often becomes an alternative source of financing for loans from credit institutions. Therefore, the author of the work conducted an expert study in order to check which of the factors used in bank rating models could be included into the trade credit risk assessment methodology of SMEs. The first stage of the study was implemented through a questionnaire. Based on the experience gained, the respondents had to evaluate 65 quantitative and 39 qualitative indicators indicating their importance. The collected data were subjected to an ICC test and Cronbach alfa coefficient was calculated. From the processed data, 7 indicators were selected, which according to experts are appropriate and very important for assessing the creditworthiness of SMEs. In the second phase of the expert study, an interview was conducted. During it the main aspects of indicator evaluation, methodological limitations and areas for improvement were refined. |
