Polina A. Tuktarova, Svetlana M. Davletshina, Diana I. Khamidullina

Ufa University of Science and Technology

The article presents the implementation of the mathematical model. By constructing multiple regression, it was possible to assess the reliability of the counterparty. Evaluation of the reliability of counterparties is one of the main tasks when working with counterparties at an enterprise. Conducting a reliability assessment will allow an organization to avoid financial risks and unwanted tax audits. The proposed approach of using multiple regression in assessing the reliability of a counterparty in an organization is suitable for use for 6 months of current work. Therefore, for greater efficiency, it is recommended to carry out this work at intervals, once every six months. The values of the coefficients of the turnover of accounts receivable and the indicator of profitability of sales can be used to assess the reliability of the counterparties of the enterprise.

counterparty, economic security, regression analysis