TOOLS FOR CONTROLLING CONTRACTORS IN THE MANAGEMENT SYSTEM OF AN INDUSTRIAL ORGANIZATION

In the management system of a modern industrial organization, an important place belongs to the controlling of counterparties, which is a system that provides control of customers of industrial products, as well as suppliers, in order to prevent late payments, optimize the credit policy in relation to organizations that delay payment. It is worth noting the rather high importance of this area of controlling, as it allows you to reduce financial losses associated with the diversion of funds. At the same time, a well-built system of controlling counterparties of an industrial organization must certainly be accompanied by tools that make it possible to comprehensively assess their condition, reliability, and identify possible failures. It is also worth noting that the methods for assessing the reliability of counterparties already available in modern literature are not completely informative, since they rely mainly on economic and financial analysis data, including financial stability and liquidity ratios, for which normative values have been formed in science, considered sufficient for all organizations, regardless of industry. In addition, when assessing profitability, experts are guided by industry averages. At the same time, the economic conditions of each organization differ significantly not only depending on the industry, but also on the region, which does not always allow the application of well-known standards. The article proposes an analytical toolkit that allows you to evaluate counterparties in the controlling system based on average indicators in the regional context and in a particular industry, which improves the accuracy of the assessment.