Abstract:

Credit rating process is viewed as an important topic from both credit demandants and the creditors that supply the excess founds to market So that both the individual and institutional consumers emphasize on the topic that the credit evaluation process should be made with objective criteria This situation can be explained with the view that with an increase on the objectivity criterion the right evaluation of creditability will increase On the other hand the creditor institutions make intensive analysis on crediting process for both to provide the back payments of credit and to price the credit truly In this study a credit rating model was developed on crediting process For that aim by using analytical hierarchy process this model was developed to on the topic that on what weights the financial ratings that was used by the firms as main performance indicators at the process of credit giving of creditor institutions should be evaluated So that 5 cathegories and 24 financial ratio criteries determined and with what degree they are influential on firm’s creditability was determined by using analytical hierarchy process At the end of the study it was determined that at the process of credit giving of creditor institutions in the main five criteria the activity ratios are the most considered criteria and on the other hand rate of financial structure ratios are the least one Near that in sub criteria at the process of credit giving of creditor institutions the ability of paying back the short term loan and equity profitability is the most considered one whereas the amount of the current assets in the total assets is the least one Keywords: Rating Credit Rating Analytic Hierarchy Process AHP Credit Analysis

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