Οι χρηματοοικονομικοί δείκτες ως εργαλείο ανάλυσης του πιστωτικού κινδύνου
FInancial ratios as tool of credit risk analysis
Σταυροπούλου, Γεωργία Σ.
KeywordsΔιαχείριση κινδύνου ; Πιστωτικός κίνδυνος ; Αριθμοδείκτες ; Παραγωγική διαδικασία ; Χρηματοοικονομική ανάλυση ; Οικονομικά μεγέθη
The present dissertation discusses the Credit risk analysis of the company CRETA FARM with the use of ratios. Chapter 1 refers to the company’s production process, its goals as well as its economic viability. Price determination is explained by supply and demand and also by the competition in each branch. Finally, the most significant risks for the company are mentioned. Chapter 2 presents the company’s data analysis, the balance sheet, the income statement and their quality. Chapter 3 describes the analysis of financial statements and the credit risk identification by using ratios. Chapter 4 explains the establishing of budgetary financial statements as a basis for business programming and planning. Chapter 5 presents the company Creta Farm, the most important historical data, its shareholding structure, its structure and the area of action. At the end, the fundamentals of the Group are analyzed by making reference to the respective branch. Chapter 6 analyzes Creta Farm’s financial data and ratios. Finally, chapter 7 presents the future of Creta Farm, the business expansion opportunities, potential development scenarios and the analysis of budgetary financial statements using the corresponding ratios. In conclusion, the risks for Creta Farm are pointed out and to what extent the Group is affected by them.