| Abstract [eng] |
This study analyses the integration of the Bitcoin cryptocurrency into accounting processes to determine its impact on accounts receivable financial ratios and to propose a decision support model. The analysis of the academic literature revealed that the integration of cryptocurrencies in accounting is already taking place, but faces challenges due to regulatory weaknesses and volatility. The lack of practical examples led to an empirical study analysing the impact of Bitcoin on indicators such as DSO, AR Turnover and Bad Debt Ratio.The study modelled different scenarios of Bitcoin cryptocurrency integration (5-30%). The results showed that 5-10% integration improved DSO (reduced by 2-5%) and had no significant impact on other indicators. However, higher integration (20-30%) and higher volatility (>0.6) increased the bad debt ratio by up to 5% and worsened the financial indicators. Using the Google Vertex AI generative model Gemini-1.5-flash-002, a decision support model was developed to identify recommendations on the amount of Bitcoin in accounts receivable. The model achieved 94% accuracy and recommended 5-10% integration at volatilities below 0.3. The API function and the Node.js-based system allow for real-time structured recommendations based on financial data. |
