Mansurova Yulia Talgatovna, Tuktarova Polina Andreevna, Mansurov Tagir Valerievich

Ufa State Aviation Technical University, LCC «SMK-10»

To make a decision on the introduction of international factoring in the package of export-import services of the bank, it is necessary to calculate the economic effect of this event. For this purpose, the work considered models for assessing the effectiveness of factoring implementation for a bank, which allow, having basic data on the planned factoring operation and the borrowing company, to assess the effectiveness of lending for the bank, which will reduce the risk of bank losses from ineffective operations. Achievement of the maximum effect (obtaining the ideal maximum profit) throughout the entire operation is prevented by a number of risks accompanying any international factorial operation. An economic and mathematical model is considered, in which the condition of maximizing the expectation of a bank's profit was taken as the criterion of efficiency, taking into account the main characteristics that qualitatively distinguish an international factoring operation from standard active operations. The revealed qualitative regularities make it possible to use quantitative methods for assessing the effectiveness and reliability of factoring. Chesser's static model is taken as the basis for constructing a model of international factorial operations. Since the international factoring operation is characterized by the duration of the financing period, it becomes necessary to use the NPV (Net Present Value) method. When conducting export-import transactions, an important place is occupied by the change in the price of one currency, normalized relative to the other. For a numerical assessment of this type of risk, a model is used, which is based on the theory of differential equations. Thus, the assessment of the effectiveness of an international factoring operation is reduced to an algorithm that takes into account both the effect of currency risk and delcredere risk.

factoring, efficiency assessment, delcredere risk, currency risk.