No abstract

Testing an adaptive modification of the portfolio analysis model with a two-level mechanism of return generation is used to identify the temporal structure of efficient frontiers. The stock market is volatile and, although it is consolidated, it follows different trends at different times. Therefore, stock market processes are viewed as multitrend in nature. It particularly applies to the process of generating returns. For the convenience of the analysis, a multitrend process can be presented as a finite decomposition using adaptation principles. As we have already said, adaptive mechanisms are an important factor for the effectiveness of the stock market. Considering these requirements, the most suitable method is adaptive trend decomposition. In our study, we used data analysis and machine learning methods. The article presents a method of portfolio analysis based on the decomposition of efficient sets into temporal components. This allows for a comparative analysis of portfolio sets regarding their efficiency over different time intervals and enables a dynamic analysis of the temporal structure of efficient sets in order to determine the optimal time for holding the portfolio or changing its structure. A family of efficient sets provides a better understanding of investment opportunities. Our calculations also demonstrated that the temporal structure of a family of efficient sets is more likely to remain robust during the prediction period.

Цель: анализ затрат субъектов малого предпринимательства выступает важнейшим инструментом управления затратами, позволяет оценить тенденции изменения их уровня, установить причины отклонения фактических затрат от плановых (стандартных), выявить резервы их снижения. Для субъектов малого предпринимательства сферы оптовой торговли на первое место выступают аспекты поиска объективных методик распределения косвенных затрат в бухгалтерском учете для предотвращения искажения конечной себестоимости товарных групп. Обсуждения: эффективность системы управления затратами зависит от организации их учета и анализа, что определяется формой и методами учета затрат, степенью автоматизации учетных процессов торговой организации, уровнем планирования и нормирования затрат, наличием внутренней отчетности, содержащей информацию о выявленных отклонениях, причинах их образования, принимаемых мерах по их устранению. Наиболее актуализируется вопрос о существовании множества баз распределения косвенных затрат, относящихся к различным учетным моделям, которые имеют свои преимущества и недостатки. В работе поднимается вопрос об исследовании различных методов распределения: «котловой метод», распределение пропорционально выручки от продажи, функционально-стоимостное калькулирование. Перед руководством торговой организации поднимается ряд вопросов, решение которых способствует поиску объективных методик распределения затрат, а именно зачем использовать методики распределения затрат, какие положительные аспекты в области управления затратами получит экономический субъект, какие недостатки имеют существующие методики распределения. В настоящем исследовании осуществлялся поиск ответов на эти вопросы в ходе внедрения ABC-модели в сферу оптовой торговли. Результаты: в исследовании продемонстрирован процесс реализации функциональностоимостного калькулирования в учетной практике субъектов малого предпринимательства. Акцентировано внимание на решении недостатков и проблем внедрения модели, продемонстрирована возможность расчета рентабельности клиентов и товарных групп, предложена схема построения аналитического учета на счете 44 «Расходы на продажу».

The problem studied in this paper consists in the fact that the social and financial risks of investments in innovations are managed in isolation, which leads to limited results (reduces certain risks but raises other risks). This paper is devoted to the search for a new strategy of managing the risks of investments in innovations, which would allow balancing the financial interests of business and the interests of employees and is aimed at developing a framework strategy of the systemic management of all risks based on corporate social responsibility. The methodology of this research is based on regression analysis. The research sample comprises data from 80 countries of the world in 2021. The social and financial risks of investments in innovations are identified, systematized, and quantitatively measured and reconsidered from the positions of the UN SDGs. The paper’s contribution consists in substantiating a systemic interconnection between the social and financial risks of investments in innovations and the possibility of complex management of all these risks based on corporate social responsibility. The theoretical value of this paper consists in overcoming the gap in studying the social and financial risks of investments in innovations. The practical value of the authors’ conclusions and recommendations consists in the developed framework strategy being a practical guide for the systemic management of the risks of investments based on corporate social responsibility.

Subject. The environmental concept has become one of the main objectives in the field of sustainable development of management system. Along with a corporation’s financial sustainability, environmental and social sustainability constitute the modern notion of an economic entity’s sustainable development. The successful development of a corporation is possible, if there is an equilibrium in all areas of economic entity’s operations. Objectives. This paper investigates the complex interactions of financial and environmental performance at the corporate level. The aim is to develop a methodological approach to predictive analysis of corporate environmental and financial performance, focused on short-term oriented management forecasts. Methods. The predictive analysis of environmental and financial processes suggests the use of a large number of performance indicators. A statistical model based on a matrix predictor combining econometric and multidimensional prediction methods became the basis of our methodological approach to predictive analysis. In the empiric section, we present a predictive analysis for the environmental and financial performance of AO Minudobreniya. Results. We developed a methodological approach to the predictive analysis of corporate environmental and financial performance to identify potential risk areas and further plan preventive measures to ensure the desired level of economic sustainability. Conclusions. The findings can be useful for solving a number of specific problems related to information, organizational and methodological support to both a sustainable performance predictive analysis and formation of relevant information for stakeholders about the level of effectiveness of environmental protection measures.