Acta Academiae Beregsasiensis. Economics最新文献

{"title":"From crisis into crisis – the previous decade of Ukraine’s economy","authors":"Norbert Fejes","doi":"10.58423/2786-6742/2022-1-134-146","DOIUrl":"https://doi.org/10.58423/2786-6742/2022-1-134-146","url":null,"abstract":"The Ukrainian economy has been highly cyclical over the past 15 years. Regardless of whether we consider a series of domestic/foreign political events (2013-2015), an external financial/economic shock (2008-2009), or a shock caused by a pandemic (2020-2021) as the trigger, the Ukrainian economy has been hit by a severe economic crisis every five years or so since 2008, which has impeded its from catching-up at the regional level. From Ukraine's perspective, the period that started with the global financial and economic crisis was marked not only by global recessions (2008-2009 and 2020-2021), affecting both the neighboring countries and the world economy as a whole, but also by a crisis of local origin (2014-2015) – involving an annexation/occupation of territory which is not recognized by international law and an armed conflict – which, by its very nature, exacerbated the country's devergence from international norms. Consequently, Ukraine – compared to neighboring countries – was in a completely different situation when the pandemic arrived, since its economy was characterized by a slow but stable growth and recovery phase which had followed a severe recession marked by armed struggles, rising Russian-Ukrainian tensions, internal political skirmishes, reform initiatives, Western integration efforts, lending and aid programs, and by laws restricting the rights of national minorities and all the diplomatic conflicts that went along with them. Against this background, an assessment of the success of the pandemic response cannot be complete without an analysis of the main economic indicators for the preceding period 2013-2019. Thus, this study examines the economic tendencies of the given period, while the regional comparison of the state of the Ukrainian economy will provide us important information about the effectiveness of recovery from the recession caused by the Eastern Ukrainian conlict, namely: the measure of catching-up or lagging behind compared to the neighboring countries.","PeriodicalId":106282,"journal":{"name":"Acta Academiae Beregsasiensis. Economics","volume":"67 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-10-04","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130274061","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Analysis of marketing communication policy in banking institutions of Ukraine","authors":"O. Zaslavska","doi":"10.58423/2786-6742/2022-1-205-218","DOIUrl":"https://doi.org/10.58423/2786-6742/2022-1-205-218","url":null,"abstract":"Marketing communications are an integral element of ensuring the bank's competitive position in the financial services market. In modern conditions it is not enough for financial institutions to develop a qualitatively new product, set an optimal price for it and choose effective distribution channels. Any financial institution must successfully operate the communication tools. Thus, the majority of the institution's communication costs are investments in the creation of intangible marketing assets: trademarks, relationships with consumers and other participants in the value chain. The implementation of the adopted communication strategy contributes to the development of organizational knowledge and a deeper understanding of the market, which allows the institution to increase the efficiency of the main business processes. For their part, these processes contribute to increasing the institution's potential to increase its shareholder value. In order to study the communication policy of Ukrainian banks, it was made a ranking of these institutions according to key financial and organizational indicators. Taking into account the analysis, the TOP-5 banks were selected for further research, which consists of an analysis of media activity of these commercial banks, website traffic indicators and their activity in social networks. Overall the following indicators were explored: number of messages about the banks on Facebook, in the printed and electronic media, on the websites of state authorities, on television and radio; the place of the bank's website by attendance, the average number of visits during one month, the average length of stay on the site, the average number of viewed pages and the bounce rate. As a conclusion it was emphasized on the need in further research of this topic in the field of anti-crisis communication management and there were outlined the directions of bank marketing in the period of an unstable economic situation. These directions will help to avoid a decline in sales in the difficult economic situation that is currently taking place in the Ukrainian financial market.","PeriodicalId":106282,"journal":{"name":"Acta Academiae Beregsasiensis. Economics","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-10-04","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129648940","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"«Божественна пропорція» Луки Пачолі - розвиток бухгалтерської науки в Італії","authors":"Є. Кіш","doi":"10.58423/2786-6742/2022-1-254-264","DOIUrl":"https://doi.org/10.58423/2786-6742/2022-1-254-264","url":null,"abstract":"Принципи «золотого перетину» використовуються в математиці, фізиці, біології, астрономії й інших науках, в архітектурі та мистецтвах. Вони лежать в основі архітектурних пропорцій багатьох чудових творів світового зодчества, головним чином античності і Відродження. На думку Луки Пачолі, навіть Бог використовував принцип золотого перерізу для створення Всесвіту. Золотий перетин, є феноменом, проявом гармонійності, пропорційності та симетрії формотворення в природі та мистецтві. Він втілює у собі континуальність, дискретність, симетричність, кількісні співвідношення подібності та контрасту, підпорядкованість і гармонійність форми. Золотий перетин (гармонійна поділ, поділ у крайньому і середньому відношенні) - поділ відрізка на дві частини таким чином, що більша його частина є середньою пропорційною між усім відрізком і меншою його частиною. Форма, в основі побудови якої лежать поєднання симетрії і золотого перетину, сприяє найкращому зоровому сприйняттю і появі відчуття краси і гармонії. Ціле завжди складається з частин, частини різної величини знаходяться в певному відношенні один до одного і до цілого. Принцип золотого перетину - вищий прояв структурної і функціональної досконалості цілого і його частин у мистецтві, науці, техніці і природі. Цю думку поділяли і поділяють багато видатних сучасні вчені, доводячи в своїх дослідженнях, що справжня краса завжди функціональна. Геніальний італійський математик Лука Пачолі, у часи середньовічного Ренесансу, написав першу книжку про золотий переріз, назвавши її «божественною пропорцією». Дослідження динаміки феномена золотого перетину дозволяє стверджувати, що даний принцип був протягом усього розвитку людства. В культурно-історичних позиціях епохи Відродження позначилася чітка тенденція до пошуку формальних регуляторів процесу життя та творчості. Гармонійні пропорції фігури людини, статуї, будівлі розглядали як неодмінну умову мистецького твору – відображення встановленої Божественної краси. Критерієм істини, з одного боку, стає божественне джерело, а з другого, величезну роль починає відігравати пропорційне співвідношення частин у формі. \u0000Лука Пачолі знайшов застосування «золотого перетину» в бухгалтерському обліку, де найголовнішим вкладом в методологію було уявлення про цілісність системи та про те, що збіжність балансу є ознакою гармонії системи. Дана характеристика «Божественна пропорція».","PeriodicalId":106282,"journal":{"name":"Acta Academiae Beregsasiensis. Economics","volume":"120 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-10-04","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133537264","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"state and development directions for human resources management in the public sector","authors":"Alexandra Ildikó Varga","doi":"10.58423/2786-6742/2022-1-115-122","DOIUrl":"https://doi.org/10.58423/2786-6742/2022-1-115-122","url":null,"abstract":"In order to ensure organizational efficiency and competitiveness resulting from human work, continuous development of human resource management is necessary, regardless of whether it is a profit-oriented or non-profit organization. In Hungary, the importance of this was recognized after the turn of the millennium, but since then, many significant steps have been taken in order to catch up with the competition in this regard as well. More and more people are recognizing the importance of the human resource management area, in the competitiveness of companies. The public sector employs almost 10% of the labor market, so it can be reformed at the system level over a long period of time, but partial results are constantly needed. In the past, one of the main means of dealing with human resource management problems in the public sector has been, and will continue to be, the appropriate training of employees. It is clear that there are still systematic deficiencies today, however, by reallocating a significant amount from domestic and European Union sources, they effectively began the development of human resources - with particular attention to ensuring the training and further training of the workforce. The study covers already identified system-level problems, areas to be developed, and provides insight into planned developments that have already been successfully implemented and are yet to be implemented. Economy and efficiency play an important role in the operation of all economic organizations, however, the public sector is also in a special position in this regard. Efficiency in the public sector is particularly important because it is ultimately not only in the interest of the state, but also important for every citizen individually, because if the skills and abilities of the workforce can be used effectively, and well-educated, well-motivated employees are employed in the public sector, then the use of the country's public money can be made more efficient, i.e. the use of the money paid by taxpayers improves.","PeriodicalId":106282,"journal":{"name":"Acta Academiae Beregsasiensis. Economics","volume":"17 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-10-04","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122271601","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Examination of the property, financial and profitability situation in the construction industry in Hungary: regional comparison","authors":"Bettina Szabó, Laszlo Pataki, B. Illés","doi":"10.58423/2786-6742/2022-1-230-243","DOIUrl":"https://doi.org/10.58423/2786-6742/2022-1-230-243","url":null,"abstract":"The construction industry is an important branch of the national economy, the structure of which in Hungary is characterized by strong fluctuations. In Hungary, as a result of the government's family support measures, construction companies have faced a significant increase in demand in recent years. This effect was uneven in different statistical regions of the country, but affected the property and financial condition of construction enterprises throughout the country. Starting from 2020, the COVID-19 epidemic has in several cases negatively affected the studied indicators of the construction industry. The article substantiates the need and methods of economic analysis of the state of the construction industry, investigates the property and financial condition of construction enterprises at the national level and in three less economically developed regions of Hungary. Similarities and differences in the values of indicators of the structure of assets, liquidity, profitability and efficiency of enterprises of this industry in certain regions compared to national indicators, as well as possible reasons for the existing state, are considered. The study covered the period of 2016-2020, and the statistical sample took into account the organizational and legal form, the size of assets, turnover and the number of employees of enterprises. Only those companies that worked continuously during the studied period were included in the statistical sample. On the basis of the conducted studies, it was established that the share of current assets in the assets of the investigated construction enterprises has a tendency to decrease. At the national level, the expansion of borrowing capacity and favorable credit conditions have resulted in significant indebtedness, although, in addition to bank loans, liabilities to suppliers have also played a large role. On the basis of the study, it was concluded that the three studied regions are characterized by very similar phenomena of a financial nature, but significant deviations from national values were found for several indicators (e.g. capital strength).","PeriodicalId":106282,"journal":{"name":"Acta Academiae Beregsasiensis. Economics","volume":"174 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-10-04","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122097847","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Innovation in the healthcare industry","authors":"Judit Vitéz-Durgula, Laszlo Pataki","doi":"10.58423/2786-6742/2022-1-147-160","DOIUrl":"https://doi.org/10.58423/2786-6742/2022-1-147-160","url":null,"abstract":"The COVID-19 pandemic challenged, transformed and still transforming the healthcare industry, besides there is an increasing pressure on healthcare. The main influencing factors are: technological developments, increasing societal expectations, the amount of health data to be recovered, rising health costs and aging population. The solution lies in healthcare innovations. In fact, the impact of COVID-19 has accelerated the research, development and innovation activities in the healthcare sector, which will hopefully have long-term positive effects. After briefly exploring the concept of innovation in the literature, the study focuses on the outstanding role of corporate innovation, which accounts for about two-thirds of Europe's economic growth in recent decades. The overall performance of the innovation system of the European Union member states is presented, with a special focus on the Hungarian innovation performance, which plays a key role for health industry innovations in improving the overall innovation performance. It is considered the characteristics of the health industry from an economic point of view. The definition and areas of the health industry, the statistics of Hungarian research and development and innovation (R & D & I) applicable to this field, the significance and measurability of innovation in the health industry are presented, and the main barriers and drivers of health industry development are mentioned. The main features of the innovation and development of the studied area are highlighted. Overall, it has been concluded that R&D expenditures on the healthcare industry play a significant role in Hungary, which represents a serious opportunity to handle these challenges. Health industry developments have a huge potential for innovation, which greatly affects the competitiveness of the state at both corporate and industry levels.","PeriodicalId":106282,"journal":{"name":"Acta Academiae Beregsasiensis. Economics","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-10-04","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130270758","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Соціально-психологічний клімат молодіжного стартап-підприємництва в умовах стратегічного розвитку інновацій","authors":"З. В. Юринець, Р. В. Юринець","doi":"10.58423/2786-6742/2022-1-161-171","DOIUrl":"https://doi.org/10.58423/2786-6742/2022-1-161-171","url":null,"abstract":"В умовах стратегічного розвитку інновацій, інвестицій немаловажним у процесі розвитку молодіжних стартап-підприємництва постає формування сприятливого соціально-психологічного клімату. Ефективність і продуктивність діяльності молодіжного стартап-підприємництва цілковито обумовлена рівнем задоволення від праці молодих працівників та їхнім задоволенням життям. Метою дослідження є виявлення впливу соціально-психологічного клімату на задоволеність працею, визначення рівня задоволеності працею у середовищі молодіжного стартап-підприємництва, оцінювання чинників, що обумовлюють почуття якості життя молодих працівників. Результати продемонстрували, що на рівень задоволеності працею молодих працівників істотно впливає соціально-психологічний клімат молодіжного стартап-підприємництва. Психологічна безпека для молодих працівників виявилася достатньо вагомим чинником, що має вплив на задоволення від виконуваної праці, ніж важливість роботи. Це означає, що задоволеність працею в досліджуваних молодіжних стартап командах пояснюється насамперед сприйняттям молодого працівника керівництвом як важливого елемента команди, ясністю виконання професійної ролі та відчуттям свободи у самовираженні. Крім того, задоволеність працею суттєво впливає на якість життя молодого персоналу. Бажання молодого працівника здійснити вагомий внесок у досягнення організаційних цілей (внесок, який оцінюється менеджерами, розглядає працю працівника як виклик, що веде до його особистого розвитку) підвищує рівень його задоволеності працею. Емпіричним висновком дослідження є рекомендації менеджерам формувати сприятливий соціально-психологічного клімат на робочому місці, а позитивна оцінка персоналу клімату зробить їх більш задоволеними своєю працею. Основні положення можуть прийматися виконавчими директорами, функціональними керівниками організацій різних форм власності та розмірів. Перспективи подальших досліджень можуть бути пов'язані з залученням більшої кількості чинників, що мають вплив на задоволення працею та життям різних команд.","PeriodicalId":106282,"journal":{"name":"Acta Academiae Beregsasiensis. Economics","volume":"146 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-10-04","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115735829","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Issue of allocation of overheads - the practice of the Hungarian hotel industry","authors":"Andor Pajrok","doi":"10.58423/2786-6742/2022-1-297-311","DOIUrl":"https://doi.org/10.58423/2786-6742/2022-1-297-311","url":null,"abstract":"As a result of the changing business environment, decision-makers need more and more information. For businesses to successfully compete in our globalized world, an in-depth analysis of their business processes and product structure is the basis for their decisions. Competition to meet consumer expectations forces managers to constantly monitor the cost of their products and services, changes in the cost structure, and review their pricing policies. The value of available information about the company's internal processes, products, and service characteristics has increased among the company's external and internal stakeholders as well. After the First World War, there was a need for a uniform accounting system to be put together by the participants of the sector with specific characteristics. As a result of these efforts, the Uniform System of Accounts for the Lodging Industry (USALI) was created, which serves to satisfy the information needs of managers involved in the hospitality industry. The document builds on the content framework of cost accounting, but at the same time, it does not take a firm position on the question of the distribution of overheads. This study explores the issue and practice of the distribution of overheads among participants in the Hungarian hotel industry.  The basic population of the primary research was represented by hotels with a legal relationship with members of the Hungarian Hotel and Restaurant Association (HHRA). Data collection was carried out using a questionnaire, ended in December 2016 with the participation of 74 respondents. At the time of the closing of the questionnaire survey, the number of hotel units with HHRA membership was 398. The willingness to answer was, therefore, 18.59% among the members. Consequently, the proportion of the sample population is 7.75% compared to 955 operating hotels. To refresh the conclusions from the survey, a repeated questionnaire was carried out in May 2022 within the focus group formed by the management of AHHR (president, general secretary) and the six prominent regional leaders. A total of 6 people participated in the repeated survey through written or oral responses. The results of empirical research with a sample show that the participants of the Hungarian hotel industry mainly rely on the traditional cost allocation methods to formulate the practice of dividing overheads, but at the same time, they seem to be in the direction of adapting modern procedures efforts made.","PeriodicalId":106282,"journal":{"name":"Acta Academiae Beregsasiensis. Economics","volume":"11 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-10-04","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123812299","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Організація бухгалтерського обліку в умовах цифровізації економіки","authors":"Ігор Віталійович Орлов","doi":"10.58423/2786-6742/2022-1-265-274","DOIUrl":"https://doi.org/10.58423/2786-6742/2022-1-265-274","url":null,"abstract":"В статті досліджено проблему впливу сучасних технологій на організацію бухгалтерського обліку. Дослідження ґрунтується на огляді актуальної та доступної фахової та наукової літератури. Процеси трансформації підходів до організації обліку створюють нові можливості та ризики. Виокремлено ключові технологічні рішення, які впливають на ведення бухгалтерського обліку: хмарний облік, Інтернет речей, використання великих даних в управлінні та прогнозуванні, інструменти для візуалізації. Без впровадження сучасних технологій бізнес не зможе залишатися в конкурентному середовищі. Завдяки трансформації підприємства повинні переглянути всі свої процеси та способи ведення бізнесу. Зміни в технологічному розвитку та цифровізація матимуть значний вплив на професію бухгалтера в найближчому майбутньому. З точки зору бухгалтерів, цифрову трансформацію можна розглядати як загрозу, оскільки ІТ дозволяє автоматизувати діяльність і робочі процеси. Разом з тим ці зміни створюють можливість звільнити бухгалтерів від тих рутинних завдань, які можуть виконуватись автоматично. Передбачається, що основні зміни будуть стосуватися формування і представлення щоденної звітності, відмінності в способі підготовки бізнес-планів і стратегічних планів, впровадження онлайн-бухгалтерії, а також аутсорсингу ведення бухгалтерського обліку. Система освіти буде змінюватися в умовах зростаючої цифровізації бізнесу. Також змінюються запити користувачів облікової інформації, коли основний запит спрямований на отримання бухгалтерської інформації відразу, коли відбувається бізнес-подія. Системи, які з’явилися з розвитком інформаційних технологій зробили можливим швидкий доступ до великих обсягів даних, їх збору і зберігання, а також дозволяють виконувати структурний аналіз. Ці зміни вплинуть на те, як бухгалтери виконуватимуть свою роботу, знадобляться знання нових навичок, особливо технічних, що спонукатиме до появи нових типів спеціалістів в бухгалтерському обліку. Фахівці з бухгалтерського обліку зможуть надавати консультації в багатьох сферах, пов’язаних з бухгалтерським обліком.","PeriodicalId":106282,"journal":{"name":"Acta Academiae Beregsasiensis. Economics","volume":"36 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-10-04","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124951398","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Аnalysis of public debt based on long time series, trends and forecasts","authors":"Tímea Makszim Györgyné Nagy, Beatrix Varga","doi":"10.58423/2786-6742/2022-1-182-190","DOIUrl":"https://doi.org/10.58423/2786-6742/2022-1-182-190","url":null,"abstract":"The size and impact of public debt on economic and social processes is a very relevant issue today. The crisis caused by the coronavirus epidemic has caused a significant increase in public debt not only in Hungary, but also in the whole world. It can be said that the central issue of economic policy today is how to get out of this situation, what tools are needed to return at least to the pre-crisis level of public debt on a fair basis. The purpose of our research is to analyze public debt as a share of GDP in Hungary based on long time series, establish trends and make a forecast. The share of public debt in GDP is one of the most important macroeconomic indicators. This is justified not only by its role in the analysis of economic processes (risk, economic growth, investments, money and capital markets), but also by its constitutional-financial-legal assessment. The ratio of public debt to GDP is an important indicator for the long-term stability of economic processes in the state. The relevance of the analysis of public debt based on analytical trends is enhanced by the economic shock caused by the COVID epidemic, which was an unpredictable factor, and the situation formed by the epidemic deviates significantly from the stable trends of economic processes in previous years.For the study, secondary data were used, which were evaluated using trend analysis. Statistical smoothing of the time series of public debt as a share of GDP was tested at a statistically acceptable level using a quadratic polynomial trend. Modeling was performed using linear and logarithmic trend functions, in both cases a less favorable fit of the function was obtained than in the case of an exponential trend. The obtained short-term forecast indicates a gradual decrease in the state debt indicator, which is confirmed by expert conclusions.","PeriodicalId":106282,"journal":{"name":"Acta Academiae Beregsasiensis. Economics","volume":"48 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-10-04","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131943385","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}