Balanced Business Analysis of the Firm
Abstract
This paper proposes an integrated methodology for business performance analysis tailored to the contemporary market environment. The approach combines financial and non-financial indicators within a unified analytical framework based on the Balanced Scorecard concept.
The study emphasizes the need to modernize traditional financial analysis by incorporating dynamic, multi-parameter, and risk-oriented methods. It integrates key analytical tools such as SWOT analysis, DuPont analysis, CAPM, WACC, and the Altman Z-Score model to evaluate financial stability, efficiency, and bankruptcy risk.
The proposed balanced approach enables a comprehensive assessment of a firm's performance by linking strategic objectives, internal processes, customer perspectives, and financial outcomes. The results demonstrate that combining these methods improves decision-making, enhances risk assessment, and supports sustainable business development in a highly uncertain economic environment.
References
Altman, E. (1968). Financial ratios and bankruptcy prediction.
Popper, K. (1980). The Logic of Scientific Discovery.
Sheremet, A. D. (economic analysis methodologies).
Standard financial and econometric methods (DuPont, CAPM, WACC frameworks).
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