Issue: № 4, 2026
Doi: https://doi.org/10.37634/efp.2026.4.20
The level of creditworthiness determines the ability of an enterprise to attract loan capital, therefore it requires constant monitoring and control. The purpose of this paper is to substantiate a structured approach to the formation of an enterprise creditworthiness controlling system. The paper is based on the methods of content analysis, comparative analysis and synthesis of modern literature on creditworthiness and controlling, structural and functional analysis, and methods of abstraction and generalization to conceptualize the presented approach. The paper presents a conceptual vision of the enterprise creditworthiness controlling system and discloses the content and specific features of its individual elements, including its objectives and tasks, functional subsystems, implementation contours, methods, processes, and regulatory support. The information support of creditworthiness controlling is systematized according to sources of formation and forms of presentation. The paper outlines the content and principal approaches to planning and analyzing creditworthiness and proposes a comprehensive set of methods that may be applied within different management contours. Particular attention is devoted to the selection of creditworthiness metrics subject to systematic monitoring and control at both strategic and operational levels. The principles of their selection and the recommended frequency of control procedures are substantiated. In addition, a brief characterization of the regulations ensuring the effective functioning of the creditworthiness controlling system is provided. The proposed model is grounded in the classical foundations of controlling system design while simultaneously taking into account contemporary trends in enterprise creditworthiness assessment. It may serve as a methodological basis for the practical implementation of creditworthiness controlling within an enterprise through its integration into the overall financial management system.
Keywords : creditworthiness, controlling, monitoring, long-term enterprise development
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