Bulletin of
Vitebsk State
Technological
University

Abstract

In modern conditions of development of the national economy, the tasks of operational analysis of the financial condition and financial performance of commercial organizations, timely identification of existing risks and finding balanced management decisions are particularly relevant. In this concept, the income and expenses of the organization are considered as factors of the formation of the financial result of the organization and the objects of management. An objective assessment of the quality of income received and expenses incurred can serve as information support for making appropriate decisions. The study of the theory and practice of economic analysis has shown that today one of the most effective tools for solving the tasks is the scoring model. Theoretical studies conducted by the authors allowed us to determine the main areas of application of scoring models; assessment of creditworthiness, formation of assortment policy, sociological research, financial analysis. An attempt to apply the developed scoring models of financial analysis in real business conditions revealed the need for their development both in terms of the set of indicators used and in relation to the final assessment.

Elements of the scientific novelty of the research are the following: the classification of scoring models proposed by the authors, as well as the methodology for analyzing the income and expenses of an organization based on an expanded scoring model. They allow not only to assess the quality of income and expenses, but also to determine the directions of development of management decisions to improve their quality.

Scoring Models in the Analysis of Income and Expenses of the Organization