TFL Vsebine / Revija Poslovodno računovodstvo

Bonitetna ocena je sprva veljala le za namen ugotavljanja kreditne sposobnosti podjetja, danes pa predstavlja veliko več. Gre za podatek o kakovosti poslovanja, zanesljivosti podjetja, javnem ugledu in tudi nadzorovanju poslovnih partnerjev. Bonitetna ocena se običajno dodeli s strani bonitetne agencije, finančne institucije ali kreditne institucije. Skozi čas se je razvijalo mnogo metodologij izračunov bonitetnih ocen, kar je posledica različnih dejavnikov in potreb na trgu. Bonitetna oziroma finančna ocena podjetja temelji na analizi podjetja v preteklem poslovnem letu. Namenjena je oceni poslovanja in prikazuje uspešnost ter učinkovitost podjetja. Višje, kot je podjetje bonitetno razvrščeno (ocenjeno), manjše je tveganje pri poslovanju s takšnim podjetjem. Analiza poslovanja, ki je temelj bonitetne ocene, se pripravlja na podlagi računovodskih podatkov, kateri se črpa iz računovodskih izkazov. Vsaka bonitetna hiša ima določena svoja merila oziroma kazalnike za določanje bonitetne ocene.

Initially, the credit rating was first conciliated only for the purpose of determining the creditworthiness of the company, but today it represents much more. It is information about the quality of business, the reliability of the company, public reputation and also the supervision of business partners. A credit rating is usually assigned by a credit rating agency, financial institution or credit institution. Many credit rating calculation methodologies have evolved over time, as a result of various factors and market needs. The credit rating or financial rating of the company is based on the company's analysis in the previous financial year. It is intended to evaluate operations and shows the performance and efficiency of the company. The higher the rating of an enterprise, the lower the risk of doing business with such a company. The analysis of operations, which is the basis of the credit rating, is prepared on the basis of accounting data, which is drawn from financial statements. Each credit rating agency has its own criteria or indicators for determining the credit rating.