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<article article-type="research-article" dtd-version="1.3" xmlns:mml="http://www.w3.org/1998/Math/MathML" xmlns:xlink="http://www.w3.org/1999/xlink" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xml:lang="ru"><front><journal-meta><journal-id journal-id-type="publisher-id">accounting</journal-id><journal-title-group><journal-title xml:lang="ru">Учет. Анализ. Аудит</journal-title><trans-title-group xml:lang="en"><trans-title>Accounting. Analysis. Auditing</trans-title></trans-title-group></journal-title-group><issn pub-type="ppub">2408-9303</issn><issn pub-type="epub">2619-130X</issn><publisher><publisher-name>Financial University under The Government of Russian Federation</publisher-name></publisher></journal-meta><article-meta><article-id pub-id-type="doi">10.26794/2408-9303-2020-7-5-15-23</article-id><article-id custom-type="elpub" pub-id-type="custom">accounting-339</article-id><article-categories><subj-group subj-group-type="heading"><subject>Research Article</subject></subj-group><subj-group subj-group-type="section-heading" xml:lang="ru"><subject>ТЕОРИЯ УЧЕТНО-КОНТРОЛЬНЫХ И АНАЛИТИЧЕСКИХ ПРОЦЕССОВ</subject></subj-group><subj-group subj-group-type="section-heading" xml:lang="en"><subject>THEORY OF ACCOUNTING AND CONTROL</subject></subj-group></article-categories><title-group><article-title>Интегральная стратегическая эффективность — оптимизация деятельности компании с учетом требований заинтересованных сторон</article-title><trans-title-group xml:lang="en"><trans-title>Integral Strategic Performance — Optimization of a Company’s Activity with the Requirements of Interested Parties</trans-title></trans-title-group></title-group><contrib-group><contrib contrib-type="author" corresp="yes"><contrib-id contrib-id-type="orcid">https://orcid.org/0000-0002-5280-5244</contrib-id><name-alternatives><name name-style="eastern" xml:lang="ru"><surname>Смирнов</surname><given-names>В. В.</given-names></name><name name-style="western" xml:lang="en"><surname>Smirnov</surname><given-names>V. V.</given-names></name></name-alternatives><bio xml:lang="ru"><p>Валерий Валерьевич Смирнов — кандидат экономических наук, доцент кафедры «КПМГ»</p></bio><bio xml:lang="en"><p>Valerii V. Smirnov — Cand. Sci. (Econ.), Associate Professor, Department «KPMG»</p></bio><email xlink:type="simple">VSmirnov@fa.ru</email><xref ref-type="aff" rid="aff-1"/></contrib></contrib-group><aff-alternatives id="aff-1"><aff xml:lang="ru"><institution>Финансовый университет</institution><country>Россия</country></aff><aff xml:lang="en"><institution>Financial University</institution><country>Russian Federation</country></aff></aff-alternatives><pub-date pub-type="collection"><year>2020</year></pub-date><pub-date pub-type="epub"><day>07</day><month>11</month><year>2020</year></pub-date><volume>7</volume><issue>5</issue><fpage>15</fpage><lpage>23</lpage><permissions><copyright-statement>Copyright &amp;#x00A9; Смирнов В.В., 2020</copyright-statement><copyright-year>2020</copyright-year><copyright-holder xml:lang="ru">Смирнов В.В.</copyright-holder><copyright-holder xml:lang="en">Smirnov V.V.</copyright-holder><license xml:lang="ru" license-type="creative-commons-attribution" xlink:href="https://creativecommons.org/licenses/by/4.0/" xlink:type="simple"><license-p>Данная работа распространяется под лицензией Creative Commons Attribution 4.0.</license-p></license><license xml:lang="en" license-type="creative-commons-attribution" xlink:href="https://creativecommons.org/licenses/by/4.0/" xlink:type="simple"><license-p>This work is licensed under a Creative Commons Attribution 4.0 License.</license-p></license></permissions><self-uri xlink:href="https://accounting.fa.ru/jour/article/view/339">https://accounting.fa.ru/jour/article/view/339</self-uri><abstract><p>Статья посвящена решению проблемы устойчивого развития российских организаций и их групп. В условиях снижения основных показателей деятельности предприятий различных отраслей российской экономики и при нарастании признаков неплатежеспособности изучение данной проблемы является крайне актуальным. В процессе исследования были применены: системный анализ, метод научных абстракций, экономико-математическое моделирование, проанализирован существующий научно-понятийный аппарат теории эффективности и ее инструментарий. В результате предложена новая категория — «интегральная стратегическая эффективность», разработаны экономико-математические модели, дерево решений, основанное на бинарном выборе, которые апробировались для прогнозирования несостоятельности (банкротства) на предприятиях малого и среднего бизнеса. Экспериментальная работа подтвердила высокую точность прогнозирования банкротства, возможность использовать предложенные аналитические инструменты для управления эффективностью устойчивого развития предприятий и организаций, а также их групп, создания искусственного интеллекта в области управления деятельностью организаций. Также была подтверждена заинтересованность и возможность использования новаций в своей деятельности такими учреждениями, как государственные институты, отвечающие за развитие малого и среднего бизнеса; Минфины республик, финансовые управления и отделы муниципальных органов власти; налоговые и правоохранительные органы и т.д.</p></abstract><trans-abstract xml:lang="en"><p>The paper is devoted to solving the problem of sustainable development of Russian organizations and their groups. In the face of a decline in key performance indicators of enterprises of various sectors of the Russian economy, growing signs of insolvency, the consideration of this problem is an extremely timely scientific event. There were applied the following steps to solve the problem: system analysis, the method of scientific abstractions, economic and mathematical modeling. Also, there have been analyzed the existing scientific-conceptual apparatus of the theory of efficiency and the tools used for its management. As a result, a new category has been proposed — “integrated strategic performances”, a number of economic and mathematical models, the chain of decisions based on binary choice. They had been tested for the purpose of predicting insolvency (bankruptcy) in small and medium-sized companies. Experimental work has confirmed the high accuracy of insolvency (bankruptcy) prediction, the ability to use the proposed analytical tools to manage the effectiveness of sustainable development of companies, as well as their groups, to create artificial intelligence in the field of organization management. The interest and the possibility of using innovations in their activities by such institutions like state institutions which are responsible for the development of small and mediumsized businesses, the Ministry of Finance of the republics, financial and municipal authorities departments was also confirmed; tax and law enforcement agencies, etc.</p></trans-abstract><kwd-group xml:lang="ru"><kwd>заинтересованные стороны</kwd><kwd>интегральная стратегическая эффективность</kwd><kwd>стейкхолдеры</kwd><kwd>устойчивое развитие</kwd></kwd-group><kwd-group xml:lang="en"><kwd>interested parites</kwd><kwd>integrated strategic performance</kwd><kwd>stakeholders</kwd><kwd>sustainable development</kwd></kwd-group></article-meta></front><back><ref-list><title>References</title><ref id="cit1"><label>1</label><citation-alternatives><mixed-citation xml:lang="ru">Алле М. Условия эффективности в экономике. 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