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Certainly, the control of credit risk has currently become one of the strategic axes in banking management, especially following the different economic and financial crises known worldwide since 2008 (subprime crisis, Covid-19, etc.). The anticipation of this type of risk has been studied in detail and in depth in several countries through the scoring method which unfortunately remains unknown in several developing countries. This book highlights the practical steps that need to be followed to design a score function. The score function extracted, based on a sample of Moroccan firms and using discriminant analysis, appears to be robust and statistically efficient. It allows to correctly reclassify about 85% of the firms.