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Record W4328004515 · doi:10.55365/1923.x2022.20.115

The System of Financial Control in the Management of a Small Business Enterprise: Methods and Tools of Implementation

2022· article· en· W4328004515 on OpenAlexvenueno aff
Halyna Lysak, Hanna Morozova, Oleksandr Gorokh, Olena Maliy, Iryna Nesterenko

Bibliographic record

VenueReview of Economics and Finance · 2022
Typearticle
Languageen
FieldSocial Sciences
TopicCultural, Linguistic, Economic Studies
Canadian institutionsnot available
Fundersnot available
KeywordsWork (physics)BusinessControl (management)Small businessCompetition (biology)Accounting managementFinanceFinancial managementIndustrial organizationAccountingEconomicsAccounting information systemManagement

Abstract

fetched live from OpenAlex

Small businesses in any country remain an essential link in maintaining the level of competition. Thus, it remains relevant to consider the possibilities of small business development in the economy of any state. This work focuses on the financial and managerial components of such enterprises in Ukraine. The purpose of the study is to assess the methods of financial control and management of small business enterprises in Ukraine, as well as to consider the features of small business development in Ukraine and the Kharkiv region in particular. The primary method for writing the paper was the method of analysis, given a large number of different types of data processed by the authors. During the writing of the work, it was concluded that in Ukraine, financial control in small enterprises plays a unique role in the possibility of further functioning of the enterprise. This is due to a significant number of problems in the country's economy, as well as difficulties that exist in doing business. In work, two models were built that characterize the methods of conducting financial control in the management of the enterprise: column-shaped and spiral-shaped. In addition, the work analyzes the international experience of studying financial control systems in small business companies, which once again confirms the role of financial control in improving their financial results.

Fetched live from OpenAlex and de-inverted. Abstracts are not stored in this database: the inverted indexes are 8.6 GB of the frame’s 9.3 GB of text, and the host has 13 GB free.

How this classification was reachedexpand

Full frame machine prediction

Teacher imitation

Not calibrated prevalence, not ground truth. Human validation pending. The Gemma side is a direct model label for every work in the frame, read from the title-only record. The Codex side is a classifier learned from the 10,348 direct Codex labels and calibrated to design-weighted sample rates; fields without enough sample support carry no Codex call. Candidate is the union of the two sides; consensus is their intersection. These outputs are machine_predicted_unvalidated and are not human labels.

metaresearch head score (Codex)0.022
metaresearch head score (Gemma)0.015
Version: metacan-v3-hybrid-931329e0061cValidation status: machine_predicted_unvalidated
Candidate categoriesnone
Consensus categoriesnone
DomainCandidate signal: none · Consensus signal: none
Study designCandidate signal: Theoretical or conceptual · Consensus signal: none
GenreCandidate signal: Empirical · Consensus signal: none
Teacher disagreement score0.022
Threshold uncertainty score0.118

Distilled classifier scores by category (both heads)

CategoryCodexGemma
Metaresearch0.0220.015
Meta-epidemiology (narrow)0.0010.000
Meta-epidemiology (broad)0.0010.001
Bibliometrics0.0060.004
Science and technology studies0.0020.008
Scholarly communication0.0100.006
Open science0.0020.004
Research integrity0.0010.002
Insufficient payload (model declined to judge)0.0030.001

Machine scores (provisional)

The two teacher heads of the student model, read on this work. A score orders the frame for review; it never asserts a category, and the validation status ships verbatim with every row.

Baseline scores from an immature model (maturity gate not passed, 7 training rounds). Scores rank; they never assert a category.

Opus teacher head0.043
GPT teacher head0.349
Teacher spread0.306 · how far apart the two teachers sit on this one work
Validation statusscore_only:v0-immature-baseline · verbatim from the scoring run: score_only means the number may rank works, and no category label ships from it

Classification

machine, unvalidated

Machine predicted; a candidate call from one source (direct Gemma or distilled Codex), not a consensus.

The models applied no category: nothing in the taxonomy fit this work.
Study designTheoretical or conceptual
Domainnot available
GenreEmpirical

How this classification was reached, model by model and score by score, is at the end of the page under "How this classification was reached".

Quick stats

Citations3
Published2022
Admission routes1
Has abstractyes

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