Taras Omelianenko

Taras Omelianenko

Software Engineer, DevOps, and SRE. Ethical hacker & Researcher.

Definition of Specialized Software Processors and Their Application in Enterprise Financial Planning

Published in PROBLEMS OF INFORMATICS AND MODELING (PIM-2023), 2023

Under the term “financial stability” 1, one should understand the financial state in which a balance is maintained between increasing costs and limited financial resources. This state allows maintaining a high level of enterprise security, which ensures the possibility of providing quality services (producing goods) and sustainable development. The main report from which the financial state of the enterprise can be understood is the cash flow 2. It contains all income and expenses for a defined period. Unlike accounting, management accounting involves performing plan/fact analysis. Its main goal is to simplify managerial decision-making based on financial data for enterprise management 3.

The financial plan describes the model of income and expenses, based on which indicators such as capital, profit, sales volume, etc., can be calculated. To ensure the correctness of decision-making, these calculations need to be performed quickly and without errors.

A specialized programmable processor is a programmable logic integrated circuit (FPGA) designed to solve a specific task with predefined requirements 4. A specialized software processor is a specialized software environment for processing specific information with predefined requirements. When solving financial and economic tasks, it must meet the following requirements:

  • Perform a large number of arithmetic operations per unit of time.
  • Work with many users simultaneously and in several environments on the server and client (in the browser).
  • Support various configurations.

The usability of specialized software processors is important to ensure the convenience of information perception and quick decision-making.

The specialized software processor has the following structure:

  • Input data: Information with a defined structure for processor computation.
  • Configurator: A block for setting processor parameters with support for specialized templates and information processing models, allowing the processor’s operation to be modeled.
  • Specialized software processor: A programmable environment that can process clearly defined information within the described model (process payment cards, analyze cash flows, forecast income, etc.).
  • Output data: Computation results.

The Rust programming language was chosen for the processor implementation. From its inception, Rust was designed with a focus on performance and safety, particularly on safe parallelism. This language perfectly handles memory safety, as all references point to real memory areas, and it does not require a garbage collector. Several studies on the Rust language have shown that this programming language surpasses well-known languages in terms of safety. It has proven to be the safest language compared to C, C++, Java, Go, and Python. In terms of performance, the Rust programming language is also among the leaders, making it excellent in terms of a single language that works well both in terms of safety and performance. It should be noted that before the advent of the Rust programming language, the trend was to sacrifice safety for performance or vice versa 5.

As a result of the research, based on the analyzed sources, it follows that it is possible to implement a specialized software processor using the system-level programming language Rust. This will allow writing safe code once and compiling it for different platforms, with performance at the level of C/C++.

  1. Gladkova O.V. Assessment of the financial stability of municipal non-commercial enterprises - healthcare institutions [Electronic resource] / O.V. Gladkova, Ya.M. Derenska, V.G. Kotlyarova // Effective Economy. – 2020. – Access mode to the resource: http://www.economy.nayka.com.ua/pdf/12_2020/97.pdf ↩

  2. Cash Flow Analysis Based on International Accounting Standards (IAS): A Critical Evaluation [Electronic resource] / [K. Toudas, A. Goula, P. Boufounou et al.] // Theoretical Economics Letters. – 2022. – Access mode to the resource: https://www.scirp.org/pdf/tel_2022101715530549.pdf ↩

  3. Skoun, T. Management Accounting / Tony Skoun; trans. from English by F.P. Tarasenko. – M.: Audit, UNITY, 1997. – 180 p. – ISBN 5-85177-036-8. ↩

  4. Avrunin O.G. “Basics of the VHDL language for designing digital devices on FPGA”: textbook / O.G. Avrunin, T.V. Nosova, V.V. Semenets. − Kharkiv: KhNURE, 2018. − 196 p. ↩

  5. Bugden W. Rust: The Programming Language for Safety and Performance [Electronic resource] / W. Bugden, A. Alahmar. – 2022. – Access mode to the resource: https://www.researchgate.net/publication/361274399_Rust_The_Programming_Language_for_Safety_and_Performance ↩

Recommended citation: Definition of Specialized Software Processors and Their Application in Enterprise Financial Planning / Ph.D., Prof. M. Y. Zapolovsky, Ph.D. V. V. Shatillo, Ph.D. Student T. L. Omelyanenko // Problems of Informatics and Modeling (PIM-2023). Abstracts of the Twenty-Third International Scientific and Technical Conference. – Kharkiv: NTU 'KhPI', 2023. – 129 p.
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