Metodyczne aspekty kryteriów bankowej oceny kondycji finansowej przedsiębiorstwa
Methodological aspects of criteria for bank assessment of financial standing of an enterprise

Summary/Abstract: The paper presents a critical review of methods for the assessment of the financial standing of an enterprise, applied by 12 selected banks. An attempt made to classify such methods. The author shows methodological weaknesses and inconsistency in relation to terms suggested by individual banks criteria of financial standing of an enterprise, with a special consideration of branch specificity of the examined company, and the scale and thresholds of the financial standing, as well as relations of the quantitative and qualitative assessment of the economic and financial standing of a firm. A critical approach has been taken to cases, as described in the domestic reference books, of methodological simplifications, slips concerning merits and the examples of logical inconsistencies, while attempting to present assumptions of banks in relation to methods of financial standing assessment.

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