COMPARATIVE ANALYSIS OF THE EFFECTIVENESS OF VARIOUS SCORING MODELS IN FACTORING

Karmazin A. R.

The article is dedicated to the comparative analysis of the effectiveness of various scoring models in factoring. The author examines the advantages and drawbacks of existing scoring approaches, emphasizing the significance of these systems in predicting financial risks and preventing business bankruptcies. Special attention is given to the adaptation of classical scoring models, such as the Altman model, to the specifics of small businesses and the consideration of unique risks inherent in the Russian business context. The author proposes a combined approach, integrating scoring models with additional analysis methods to enhance forecast accuracy. The article also presents analysis results showing how different scoring models perform in practice under factoring conditions, discussing their potential capabilities and limitations.

Keywords:scoring models, factoring, financial risks, bankruptcy, Altman model, model adaptation, combined approach, crisis management strategy, Russian business context, scoring efficiency