CREDITABILITY ANALYSIS OF SMALL AND MEDIUM ENTERPRISES PROCESSING AGRICULTURAL PRODUCTS IN THE REPUBLIC OF TATARSTAN
The article discusses the creditability of small and medium enterprises that process agricultural products. The analysis is based on a sample of 25 small and medium enterprises in the Republic of Tatarstan. We calculated indicators of current liquidity, absolute liquidity, independence ratio and some indicators of profitability. Looking at the result of liquidity ratios, it is noted that small and medium-sized enterprises that process agricultural products can discharge their liabilities in the short and long term. As for their autonomy, the calculated indicators show that these enterprises are financially dependent on loans. It is also considered that the activities of small and medium-sized enterprises processing agricultural products are cost-effective, but their sales costs are growing faster than sales revenues. The article concludes that these enterprises are not competitive in the market. We note that small and medium-sized enterprises have the opportunity to fulfill their obligations if the interest rate on the loan is less than 8 %. Thus, it is suggested to support small and medium enterprises with credit.