{"id":"https://openalex.org/W7204604928","doi":"https://doi.org/10.31107/2075-1990-2026-4-81-99","title":"Managing Available Balances of the Single Treasury Account: The Need for Universal Service","display_name":"Managing Available Balances of the Single Treasury Account: The Need for Universal Service","publication_year":2026,"publication_date":"2026-01-01","ids":{"openalex":"https://openalex.org/W7204604928","doi":"https://doi.org/10.31107/2075-1990-2026-4-81-99"},"language":"en","primary_location":{"id":"doi:10.31107/2075-1990-2026-4-81-99","doi":"https://doi.org/10.31107/2075-1990-2026-4-81-99","is_oa":true,"landing_page_url":"https://doi.org/10.31107/2075-1990-2026-4-81-99","pdf_url":"https://doi.org/10.31107/2075-1990-2026-4-81-99","source":{"id":"https://openalex.org/S4210215645","display_name":"Financial Journal","issn_l":"2075-1990","issn":["2075-1990","2658-5332"],"is_oa":true,"is_in_doaj":true,"is_core":false,"listed_in":["doaj","russia-white-list-2"],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Financial Journal","raw_type":"journal-article"},"volume":null,"type":"article","is_traditional":true,"indexed_in":["crossref","doaj"],"open_access":{"is_oa":true,"oa_status":"diamond","oa_url":"https://doi.org/10.31107/2075-1990-2026-4-81-99","any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5051145522","display_name":"\u0418\u0441\u0430\u0435\u0432 \u042d\u043b\u0438 \u0410\u0431\u0443\u0431\u0430\u043a\u0430\u0440\u043e\u0432\u0438\u0447","orcid":"https://orcid.org/0000-0001-9261-121X","observed_orcids":["https://orcid.org/0000-0001-9261-121X"]},"institutions":[{"id":"https://openalex.org/I211738395","display_name":"Financial University","ror":"https://ror.org/01hnrbb29","country_code":"RU","type":"education","lineage":["https://openalex.org/I211738395"]}],"countries":["RU"],"is_corresponding":false,"raw_author_name":"E. A. Isaev","raw_affiliation_strings":["Financial University under the Government of the Russian Federation, Moscow, Russian Federation"],"raw_orcid":"https://orcid.org/0000-0001-9261-121X","affiliations":[{"raw_affiliation_string":"Financial University under the Government of the Russian Federation, Moscow, Russian Federation","institution_ids":["https://openalex.org/I211738395"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5102792462","display_name":"\u0415.\u0410. \u0424\u0435\u0434\u0447\u0435\u043d\u043a\u043e","orcid":"https://orcid.org/0000-0002-4844-0991","observed_orcids":["https://orcid.org/0000-0002-4844-0991"]},"institutions":[{"id":"https://openalex.org/I211738395","display_name":"Financial University","ror":"https://ror.org/01hnrbb29","country_code":"RU","type":"education","lineage":["https://openalex.org/I211738395"]}],"countries":["RU"],"is_corresponding":false,"raw_author_name":"E. A. Fedchenko","raw_affiliation_strings":["Financial University under the Government of the Russian Federation, Moscow, Russian Federation"],"raw_orcid":"https://orcid.org/0000-0002-4844-0991","affiliations":[{"raw_affiliation_string":"Financial University under the Government of the Russian Federation, Moscow, Russian Federation","institution_ids":["https://openalex.org/I211738395"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5023312682","display_name":"\u041b.\u0412. \u0413\u0443\u0441\u0430\u0440\u043e\u0432\u0430","orcid":"https://orcid.org/0000-0001-8068-0357","observed_orcids":["https://orcid.org/0000-0001-8068-0357"]},"institutions":[{"id":"https://openalex.org/I211738395","display_name":"Financial University","ror":"https://ror.org/01hnrbb29","country_code":"RU","type":"education","lineage":["https://openalex.org/I211738395"]}],"countries":["RU"],"is_corresponding":false,"raw_author_name":"L. V. Gusarova","raw_affiliation_strings":["Financial University under the Government of the Russian Federation, Moscow, Russian Federation"],"raw_orcid":"https://orcid.org/0000-0001-8068-0357","affiliations":[{"raw_affiliation_string":"Financial University under the Government of the Russian Federation, Moscow, Russian Federation","institution_ids":["https://openalex.org/I211738395"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5117643538","display_name":"Yu.S. Rylov","orcid":"https://orcid.org/0009-0008-4525-7244","observed_orcids":["https://orcid.org/0009-0008-4525-7244"]},"institutions":[{"id":"https://openalex.org/I211738395","display_name":"Financial University","ror":"https://ror.org/01hnrbb29","country_code":"RU","type":"education","lineage":["https://openalex.org/I211738395"]}],"countries":["RU"],"is_corresponding":false,"raw_author_name":"Yu. S. Rylov","raw_affiliation_strings":["Financial University under the Government of the Russian Federation, Moscow, Russian Federation"],"raw_orcid":"https://orcid.org/0009-0008-4525-7244","affiliations":[{"raw_affiliation_string":"Financial University under the Government of the Russian Federation, Moscow, Russian Federation","institution_ids":["https://openalex.org/I211738395"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5074723626","display_name":"\u0413\u043e\u0440\u043e\u0445\u043e\u0432\u0430 \u0414\u0430\u0440\u044c\u044f \u0412\u0438\u043a\u0442\u043e\u0440\u043e\u0432\u043d\u0430","orcid":"https://orcid.org/0000-0002-0564-7319","observed_orcids":["https://orcid.org/0000-0002-0564-7319"]},"institutions":[{"id":"https://openalex.org/I211738395","display_name":"Financial University","ror":"https://ror.org/01hnrbb29","country_code":"RU","type":"education","lineage":["https://openalex.org/I211738395"]}],"countries":["RU"],"is_corresponding":false,"raw_author_name":"D. V. Rudneva","raw_affiliation_strings":["Financial University under the Government of the Russian Federation, Moscow, Russian Federation"],"raw_orcid":"https://orcid.org/0000-0002-0564-7319","affiliations":[{"raw_affiliation_string":"Financial University under the Government of the Russian Federation, Moscow, Russian Federation","institution_ids":["https://openalex.org/I211738395"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5064853382","display_name":"\u0414 \u0420 \u041c\u0443\u0442\u0430\u0433\u0438\u0440\u043e\u0432\u0430","orcid":"https://orcid.org/0009-0009-5141-6106","observed_orcids":["https://orcid.org/0009-0009-5141-6106"]},"institutions":[{"id":"https://openalex.org/I211738395","display_name":"Financial University","ror":"https://ror.org/01hnrbb29","country_code":"RU","type":"education","lineage":["https://openalex.org/I211738395"]}],"countries":["RU"],"is_corresponding":false,"raw_author_name":"D. R. Mutagirova","raw_affiliation_strings":["Financial University under the Government of the Russian Federation, Moscow, Russian Federation"],"raw_orcid":"https://orcid.org/0009-0009-5141-6106","affiliations":[{"raw_affiliation_string":"Financial University under the Government of the Russian Federation, Moscow, Russian Federation","institution_ids":["https://openalex.org/I211738395"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":[],"corresponding_institution_ids":["https://openalex.org/I211738395"],"apc_list":null,"apc_paid":null,"fwci":0.0,"has_fulltext":true,"cited_by_count":0,"citation_normalized_percentile":{"value":0.0,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":null,"biblio":{"volume":"18","issue":"4","first_page":"81","last_page":"99"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T13042","display_name":"Economic and Fiscal Studies","score":0.6723999977111816,"subfield":{"id":"https://openalex.org/subfields/2002","display_name":"Economics and Econometrics"},"field":{"id":"https://openalex.org/fields/20","display_name":"Economics, Econometrics and Finance"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T13042","display_name":"Economic and Fiscal Studies","score":0.6723999977111816,"subfield":{"id":"https://openalex.org/subfields/2002","display_name":"Economics and Econometrics"},"field":{"id":"https://openalex.org/fields/20","display_name":"Economics, Econometrics and Finance"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13346","display_name":"Digital Transformation in Financial Services","score":0.17399999499320984,"subfield":{"id":"https://openalex.org/subfields/2000","display_name":"General Economics, Econometrics and Finance"},"field":{"id":"https://openalex.org/fields/20","display_name":"Economics, Econometrics and Finance"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T12544","display_name":"Working Capital and Financial Performance","score":0.022299999371170998,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/liquidity-management","display_name":"liquidity management","score":0.5299999713897705},{"id":"https://openalex.org/keywords/baumol-tobin-model","display_name":"Baumol-Tobin model","score":0.8769999742507935},{"id":"https://openalex.org/keywords/miller-orr-model","display_name":"Miller-Orr model","score":0.7480000257492065},{"id":"https://openalex.org/keywords/ai-based-forecasting","display_name":"AI-based forecasting","score":0.460999995470047},{"id":"https://openalex.org/keywords/placement-optimization","display_name":"placement optimization","score":0.7099999785423279},{"id":"https://openalex.org/keywords/digital-maturity","display_name":"digital maturity","score":0.5950000286102295},{"id":"https://openalex.org/keywords/public-finance","display_name":"public finance","score":0.42899999022483826}],"concepts":[{"id":"https://openalex.org/C2780889827","wikidata":"https://www.wikidata.org/wiki/Q10756188","display_name":"Treasury","level":2,"score":0.7217000126838684},{"id":"https://openalex.org/C41008148","wikidata":"https://www.wikidata.org/wiki/Q21198","display_name":"Computer science","level":0,"score":0.5701000094413757},{"id":"https://openalex.org/C195487862","wikidata":"https://www.wikidata.org/wiki/Q850210","display_name":"Revenue","level":2,"score":0.45019999146461487},{"id":"https://openalex.org/C177225278","wikidata":"https://www.wikidata.org/wiki/Q192674","display_name":"Factoring","level":2,"score":0.4447999894618988},{"id":"https://openalex.org/C2780378061","wikidata":"https://www.wikidata.org/wiki/Q25351891","display_name":"Service (business)","level":2,"score":0.44449999928474426},{"id":"https://openalex.org/C76087492","wikidata":"https://www.wikidata.org/wiki/Q1047352","display_name":"Cash management","level":3,"score":0.40849998593330383},{"id":"https://openalex.org/C2779343474","wikidata":"https://www.wikidata.org/wiki/Q3109175","display_name":"Context (archaeology)","level":2,"score":0.4059000015258789},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.3903999924659729},{"id":"https://openalex.org/C199521495","wikidata":"https://www.wikidata.org/wiki/Q181487","display_name":"Audit","level":2,"score":0.3416999876499176},{"id":"https://openalex.org/C112930515","wikidata":"https://www.wikidata.org/wiki/Q4389547","display_name":"Risk analysis (engineering)","level":1,"score":0.3343000113964081},{"id":"https://openalex.org/C128044525","wikidata":"https://www.wikidata.org/wiki/Q1682806","display_name":"Cash flow forecasting","level":3,"score":0.3303999900817871},{"id":"https://openalex.org/C163428354","wikidata":"https://www.wikidata.org/wiki/Q1047513","display_name":"Cash flow","level":2,"score":0.3197000026702881},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.3125999867916107},{"id":"https://openalex.org/C2778083465","wikidata":"https://www.wikidata.org/wiki/Q693464","display_name":"Cash","level":2,"score":0.3068999946117401},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.30480000376701355},{"id":"https://openalex.org/C171562969","wikidata":"https://www.wikidata.org/wiki/Q1713926","display_name":"Debt service coverage ratio","level":4,"score":0.2971000075340271},{"id":"https://openalex.org/C8505890","wikidata":"https://www.wikidata.org/wiki/Q605095","display_name":"Budget constraint","level":2,"score":0.2939000129699707},{"id":"https://openalex.org/C26517878","wikidata":"https://www.wikidata.org/wiki/Q228039","display_name":"Key (lock)","level":2,"score":0.2727000117301941},{"id":"https://openalex.org/C123657996","wikidata":"https://www.wikidata.org/wiki/Q12271","display_name":"Architecture","level":2,"score":0.272599995136261},{"id":"https://openalex.org/C195094911","wikidata":"https://www.wikidata.org/wiki/Q14167904","display_name":"Process management","level":1,"score":0.262800008058548},{"id":"https://openalex.org/C183582576","wikidata":"https://www.wikidata.org/wiki/Q184783","display_name":"Market liquidity","level":2,"score":0.2567000091075897}],"mesh":[],"locations_count":2,"locations":[{"id":"doi:10.31107/2075-1990-2026-4-81-99","doi":"https://doi.org/10.31107/2075-1990-2026-4-81-99","is_oa":true,"landing_page_url":"https://doi.org/10.31107/2075-1990-2026-4-81-99","pdf_url":"https://doi.org/10.31107/2075-1990-2026-4-81-99","source":{"id":"https://openalex.org/S4210215645","display_name":"Financial Journal","issn_l":"2075-1990","issn":["2075-1990","2658-5332"],"is_oa":true,"is_in_doaj":true,"is_core":false,"listed_in":["doaj","russia-white-list-2"],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Financial Journal","raw_type":"journal-article"},{"id":"pmh:oai:doaj.org/article:9d062e36f7424ef8ab7ebc5145cf043e","doi":null,"is_oa":false,"landing_page_url":"https://doaj.org/article/9d062e36f7424ef8ab7ebc5145cf043e","pdf_url":null,"source":{"id":"https://openalex.org/S4306401280","display_name":"DOAJ (DOAJ: Directory of Open Access Journals)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"\u0424\u0438\u043d\u0430\u043d\u0441\u043e\u0432\u044b\u0439 \u0436\u0443\u0440\u043d\u0430\u043b, Vol 18, Iss 4, Pp 81-99 (2026)","raw_type":"article"}],"best_oa_location":{"id":"doi:10.31107/2075-1990-2026-4-81-99","doi":"https://doi.org/10.31107/2075-1990-2026-4-81-99","is_oa":true,"landing_page_url":"https://doi.org/10.31107/2075-1990-2026-4-81-99","pdf_url":"https://doi.org/10.31107/2075-1990-2026-4-81-99","source":{"id":"https://openalex.org/S4210215645","display_name":"Financial Journal","issn_l":"2075-1990","issn":["2075-1990","2658-5332"],"is_oa":true,"is_in_doaj":true,"is_core":false,"listed_in":["doaj","russia-white-list-2"],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Financial Journal","raw_type":"journal-article"},"sustainable_development_goals":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"grobid_xml":true,"pdf":true},"content_urls":{"pdf":"https://content.openalex.org/works/W7204604928.pdf","grobid_xml":"https://content.openalex.org/works/W7204604928.grobid-xml"},"referenced_works_count":13,"referenced_works":["https://openalex.org/W2979507281","https://openalex.org/W4206212660","https://openalex.org/W4308524649","https://openalex.org/W4390228771","https://openalex.org/W4396960346","https://openalex.org/W4402846003","https://openalex.org/W4404731255","https://openalex.org/W4411566983","https://openalex.org/W4412979466","https://openalex.org/W4415653669","https://openalex.org/W7118595020","https://openalex.org/W7131237146","https://openalex.org/W7131270534"],"related_works":["https://openalex.org/W7223536857","https://openalex.org/W2752233812","https://openalex.org/W2391297861","https://openalex.org/W2924069428","https://openalex.org/W7001396142","https://openalex.org/W4403162029","https://openalex.org/W4413121020","https://openalex.org/W2389540832","https://openalex.org/W3122712106","https://openalex.org/W1539423565"],"abstract_inverted_index":{"Introduction.":[0],"In":[1],"the":[2,16,36,69,72,81,123,138,141,156,162,169,187,196,232,247,289,297,306,320,336,341,345],"context":[3],"of":[4,27,63,71,80,108,114,137,144,149,155,168,189,195,258,288,299,308,317,323,344],"budget":[5,243],"constraints":[6],"and":[7,52,92,103,112,116,146,220,282,301,319,339],"a":[8,25,32,99,106,165,175,203,207,216,221],"highly":[9],"volatile":[10],"economic":[11,115,342],"environment,":[12],"managing":[13],"balances":[14,212,239],"in":[15,35,161],"Single":[17,82,176],"Treasury":[18,83,177],"Account":[19],"(STA)":[20],"is":[21,66,96],"becoming":[22],"not":[23],"just":[24],"source":[26],"additional":[28,303],"revenue":[29],"but":[30],"also":[31],"critical":[33],"factor":[34],"state\u2019s":[37],"financial":[38,325],"stability.":[39],"The":[40,60,94,126,153,193,262,286],"existing":[41,227],"state":[42,190],"cash":[43,191,238,294],"management":[44,110,275,300],"system,":[45],"having":[46],"proven":[47],"its":[48,57],"effectiveness,":[49],"faces":[50],"institutional":[51],"technological":[53],"barriers":[54],"that":[55,185],"hinder":[56],"further":[58],"development.":[59],"main":[61,201],"goal":[62],"this":[64],"article":[65],"to":[67,121,236,270,276,313],"explore":[68],"architecture":[70,154,194,266],"\u201cuniversal":[73],"service\u201d":[74],"concept":[75,159],"as":[76,231],"an":[77,130,147],"evolutionary":[78],"development":[79],"Window":[84,178],"model,":[85,133],"aimed":[86,180,331],"at":[87,181,332],"overcoming":[88],"these":[89],"barriers.":[90],"Materials":[91],"Methods.":[93],"study":[95,163],"based":[97,213,278],"on":[98,214,279],"systems":[100],"approach.":[101],"Critical":[102],"comparative":[104],"analysis,":[105],"generalization":[107],"liquidity":[109,274],"practices,":[111],"elements":[113],"mathematical":[117],"modeling":[118],"were":[119],"used":[120,235],"substantiate":[122],"proposed":[124,160,174,248,263],"solutions.":[125],"theoretical":[127],"basis":[128],"was":[129,164],"adapted":[131],"Baumol-Tobin":[132],"supplemented":[134],"by":[135],"principles":[136],"Federal":[139],"Treasury,":[140],"Russian":[142],"Ministry":[143],"Finance,":[145],"analysis":[148],"regional":[150],"practices.":[151],"Results.":[152],"universal":[157,197,264],"service":[158,198,249,265,290,346],"logical":[166],"continuation":[167],"authors\u2019":[170],"earlier":[171],"publications,":[172],"which":[173],"model":[179,234],"solving":[182],"key":[183],"problems":[184],"limit":[186],"effectiveness":[188],"management.":[192,285],"includes":[199],"four":[200],"modules:":[202],"single":[204],"data":[205],"portal,":[206],"forecast":[208,337],"module":[209,219,338],"for":[210,253,335],"CEN":[211,318],"AI,":[215],"placement":[217,307],"optimization":[218],"digital":[222,259],"risk":[223,284],"audit":[224],"module.":[225],"Unlike":[226],"models":[228,245],"\u2014":[229,246],"such":[230],"Miller-Orr":[233],"optimize":[237],"or":[240],"traditional":[241],"treasury":[242],"execution":[244],"involves":[250],"adaptive":[251],"customization":[252],"users":[254],"with":[255],"different":[256],"levels":[257],"maturity.":[260],"Conclusions.":[261],"makes":[267],"it":[268],"possible":[269],"move":[271],"from":[272,305],"reactive":[273],"proactive,":[277],"predictive":[280],"analytics":[281],"automated":[283],"implementation":[287],"will":[291,329],"help":[292],"reduce":[293],"gaps,":[295],"increase":[296],"transparency":[298],"generate":[302],"income":[304],"temporarily":[309],"free":[310],"funds":[311],"due":[312],"more":[314],"accurate":[315],"forecasting":[316],"effective":[321],"use":[322],"available":[324],"instruments.":[326],"Further":[327],"research":[328],"be":[330],"developing":[333],"algorithms":[334],"assessing":[340],"effect":[343],"implementation.":[347]},"counts_by_year":[],"updated_date":"2026-11-04T10:54:05.112534","created_date":"2026-08-29T00:00:00"}
