Ամսագրի կամ հրապարակման վերնագիր:

Իմաստություն=Wisdom=Мудрость

Հրապարակման ամսաթիվ:

2022

Հատոր:

23

Համար:

3

ISSN:

1829-3824 ; e-2738-2753

Պաշտոնական URL:

click here to follow the link

Համատեղ հեղինակները:

Խ․ Աբովյանի անվան հայկական պետական մանկավարժական համալսարան

Ծածկույթ:

178-186

Ամփոփում:

The COVID-19 pandemic has had a negative impact on the financial system and the financial condition of commercial organizations in the real sector. Therefore, the development of new solutions in the financial management system and their implementation in practice is vital to overcome the crisis. The main purpose of this paper is to improve the behavioural theory of capital by developing a learning model. According to finance management philosophy, the forecast results were used to adjust the marginal ranges between a specific commercial organization‟s debt burden, capital structure, and indicators of the organization‟s liabilities secured by the organization‟s assets. One of the main advantages of the proposed approach is the determination of marginal ranges in line with the predicted preferred variants of liabilities for the sets of indicators assessing the debt burden. Within the framework of this article, this method was implemented for the studied Armenian organizations. The proposed model, with an overview of the philosophy of financial management, makes it possible to determine the general marginal ranges of the indicators that are the basis of financial policy development.

Հրատարակության վայրը:

Երևան

Հրատարակիչ:

Տիգրան Մեծ

Ձևաչափ:

pdf

Նույնացուցիչ:

oai:arar.sci.am:372156

Լեզու:

en