Application of the Holt-Winters Model for Predicting the Cost and Profitability of Bank Bonds Cover Image

Application of the Holt-Winters Model for Predicting the Cost and Profitability of Bank Bonds
Application of the Holt-Winters Model for Predicting the Cost and Profitability of Bank Bonds

Author(s): Dalida MYNBAYEBA, Aliya Miyazhdenovna Nurgaliyeva, Diana Alisheva, Botagoz DUISENBAYEVA, Dina KULUMBETOVA
Subject(s): Economy, National Economy, Accounting - Business Administration
Published by: ASERS Publishing
Keywords: management accounting; second-tier banks; bonds: value; profitability;

Summary/Abstract: At present, management accounting as such is only beginning to develop in second-tier banks of the Republic of Kazakhstan. With regard to the evaluation of bank bonds, this feature is absent altogether. At the same time, the use of managerial issued bonds in relation to forecasting allows banks to make appropriate decisions in a timely manner.In this article, authors made an attempt to use the Holt-Winters model to predict the value and profitability of bank bonds. It was also concluded that the introduction of management accounting for bonds will significantly strengthen the position of the bank in relation to attracted resources.

  • Issue Year: XIII/2018
  • Issue No: 62
  • Page Range: 2406-2415
  • Page Count: 10
  • Language: English