Credit Scoring for the Supermarket and Retailing Industry: Analysis and Application Proposal

Salas, Oriol Amat; Manini, Raffaele

doi:10.26595/eamr.2014.4.1.4

Eur. Account. Manag. Rev.

2017

DOI: 10.26595/eamr.2014.4.1.4

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Credit Scoring for the Supermarket and Retailing Industry: Analysis and Application Proposal

Oriol Amat Salas¹,

Raffaele Manini²

Abstract: This paper develops and tests a credit scoring model focused on the supermarket and retailing industry which can help financial institutions in assessing credit requests coming from customers belonging to these industries category. The empirical study has the objective of answering two questions:(1) Which ratios better discriminate the companies based on their being solvent or insolvent?(2) What is the relative importance of these ratios?To do this, several statistical techniques with a multifactorial focus ha… Show more

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Cited by 2 publications

References 11 publications

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The Analysis of the Operative Profit Margin of Trade Companies in Serbia

Lukić¹

2018

RMCI

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Both theoretical and practical importance has recently been attached to an analysis of the operating profit margin as a measure of the long-term performance of companies. In the integrated financial reporting it is presented through various indicators based on it. In view of this, we have made a comparative analysis of the operating profit margin and its impact on the performance of trade companies in Serbia and comparable countries. The general conclusion is that it shows a growth tendency and is, nevertheless, lower in comparison to trading companies from countries of a developed market economy. In order to increase the operating profit margin, as a measure of long-term performance, it is necessary to manage the financial structure of the trading companies in Serbia as effectively as possible.

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The Analysis of the Operative Profit Margin of Trade Companies in Serbia

Lukić¹

2018

RMCI

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The operative profit margin and interest cost in retail food

Kljenak¹,

Lukić

Gavrić³

et al. 2019

Ekonomika poljoprivrede

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Under the influence of different factors, the dynamics of the size of the operating profit margin of food trading companies in Serbia varies from comparable global food retailers in various countries. Based on the obtained results of empirical research, we can also conclude that the operating profit margin of the leading food trading companies in Serbia is lower than the in analyzed comparable food retail trade companies from the developed market economies. It points to the conclusion that it is necessary to efficiently manage revenues, costs, profit, assets, and financial structure in order to improve the performance of food trading companies in Serbia in the future. In order to increase the operating profit margin, as a measure of long-term performance, it is necessary to manage the financial structure of the food trading companies in Serbia as effectively as possible. The main objective of this paper is to apply dynamics of size and structure of operating margin of global retailers in Serbia by applying accounting methodology based on data from annual financial statements. It is an increasingly significant non-standard indicator of their performance. Therefore, this indicator will receive increasing attention in the future.

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Credit Scoring for the Supermarket and Retailing Industry: Analysis and Application Proposal

Cited by 2 publications

References 11 publications

The Analysis of the Operative Profit Margin of Trade Companies in Serbia

The Analysis of the Operative Profit Margin of Trade Companies in Serbia

The operative profit margin and interest cost in retail food

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