Abstract
The article offers an approach to building an integral rating of meat-processing companies. The resulting rating index is made up on the basis of analyzing a companys assets and liabilities, its commercial viability. In the process of asset analysis, the article examines such indicators as the use of the companys fixed assets (as an ability to perform the operational activity), abundance of its resources (as an ability to support the uninterrupted manufacture), availability of funds and companys financial solvency (as an ability to manage the companys finance flows). The companys liabilities are examined in terms of the amount and sufficiency of the own capital, the use of loan funds, as well as the indicators of the loan debt use. The article offers the threshold meanings of the criterial rating indicators for each component, brings forth their shares on the basis of retrospective analysis. The rating calculation is performed in conformity of the open data of the Federal Service of Government Statistics.
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