Analytical Framework for Evaluating the Resource-based Component of Financial Potential at the Stakeholder Tier
Year: 2025
Type: article
Abstract: Modern trends in the development of economic science demonstrate an increasing interest among researchers in the use of dynamic modeling tools for business processes. This shift is reasonably driven by the need to translate theoretical research findings into practically applicable mechanisms that can enhance the efficiency of managing economic systems. The relevance of this approach lies in its potential to bridge the gap between abstract economic theory and the real-world operational context of enterprises. Within the framework of this study, the authors propose a conceptual model of a two-level structure of the resource component of a company's financial potential. This model is grounded in stakeholder theory and takes into account the variability of stakeholder benefits depending on the socio-economic environment, which underscores the need for a differentiated and context-sensitive approach to the assessment of financial potential. The primary objective of the article is to test an original system of quantitative indicators designed to enable a detailed structural analysis of the resource component of financial potential at the initial, stakeholder-oriented level. The research methodology includes a combination of general scientific methods, specialized economic analysis techniques, and modeling tools that are based on accumulated empirical experience. In particular, the proposed system of indicators facilitates the examination of changes in the structure of the resource component under the influence of the behavioral dynamics of different stakeholder groups. The study utilizes a theoretical simulation model, which integrates empirical data derived from the actual performance of a real-world enterprise. This model allows for the exploration of hypothetical patterns and trends in the deviation of the selected indicators, offering insights into the underlying factors influencing financial sustainability. The results obtained hold significant value for both theoretical advancements and practical applications. They may be employed in the development of new approaches to strategic enterprise analysis, particularly those aligned with the stakeholderbased view of financial potential. Moreover, the findings contribute to the refinement of methodological tools used in modern economic diagnostics and the formulation of adaptive financial strategies.
Source: Intellect XXІ
Authors: Olena Akimova, Maksym Petchenko
Language: English
Subfield: Accounting
Domain: Social Sciences
Open Access status: bronze
OpenAlex ID: W4412549933