INNOVATIVE PAYMENT TECHNOLOGIES IN THE SME SECTOR: METHODS FOR MODELING TRANSACTION COSTS AND CASH GAPS FOR SMES IN THE CONTEXT OF DIGITALIZATION OF SETTLEMENTS
Abstract
The article is devoted to the reasons for the decline in profits of small and medium-sized enterprises after transitioning to cashless payments. The relevance of the topic is determined by the growth of cashless transactions and hidden costs that affect business margins and liquidity. The aim is to identify the key factors contributing to profit losses. The objectives are to examine the theory of cashless payments and analyze practical losses. The object of study is small and medium-sized enterprises, and the subject is financial flows and hidden expenses. Methods include the analysis of accounting data, modeling of cash gaps, and calculation of fees. The novelty lies in a comprehensive assessment of hidden costs, and the practical significance is in optimizing financial flows. The structure of the article includes theoretical and applied chapters.
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