Victoria Kovalenko, Doctor of Economic, Professor, Professor of the Department of Banking, Odesa National Economic University, Odesa, Ukraine

ORCID: 0000-0003-2783-186X
e-mail: kovalenko-6868@ukr.net

Olena Serhieieva, PhD (Economics), Associate Professor, Department of Banking, Odesa National University of Economics, Odesa, Ukraine

ORCID: 0000-0002-5523-3894
e-mail: lenasergeeva2007@ukr.net

Sergii Sheludko, Ph.D. in Economics, Associate Professor, Head of the Analytical and Methodological Support Unit, Pivdenny Bank PJSC, Odesa, Ukraine

ORCID: 0000-0003-0636-4940
e-mail: s.szeludko@gmail.com

Scientific and Methodological Approaches to Credit Risk Assessment: Conceptual Foundations and Analytical Tools

Abstract. Introduction. The study’s relevance is determined by the high level of uncertainty and growing credit risks in modern banking, which necessitate improved methodological tools for assessment and management. Current approaches are fragmented and fail to account for both macroeconomic and internal banking factors. This limits the effectiveness of managerial decisions and reduces the financial stability of banks.

Purpose. The research aims to enhance the methodological toolkit for credit risk assessment by systematizing scientific and regulatory approaches and developing conceptual models to adapt to banking regulation and management practices.

Results. A credit risk assessment is a key element of a risk management system because it ensures the proper identification, measurement, monitoring, and control of potential losses associated with a borrower’s or counterparty’s failure to meet their obligations. Findings demonstrate that scientific and methodological approaches to credit risk assessment are multifaceted and encompass institutional, analytical, and informational components. A comparative analysis revealed an evolution from traditional statistical models to intelligent and hybrid systems that combine quantitative analytics with adaptive mechanisms that reflect changes in the external environment, behavioral factors, and regulatory requirements. Particular emphasis is placed on stress testing as a crucial element of credit risk management that provides an evaluation of banks’ resilience to crisis scenarios.

Conclusions. This study confirms that integrating scientific and regulatory approaches creates a comprehensive risk management system. This system not only identifies and quantitatively evaluates risks, but also transforms analytical results into strategic management decisions. This contributes to strengthening financial stability and ensuring the long-term competitiveness of the banking sector.

Keywords: credit Risk methodological toolkit, risk management, stress testing,   integrated approaches, financial stability.

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