The Balanced Analysis of Financial Stability through Financial and Non-Financial Indicators
Abstract
This paper examines the application of a balanced system of financial and non-financial indicators for analyzing the financial stability of enterprises. The study is based on the integration of the Balanced Scorecard framework into the methodology of financial business analysis.
It highlights the interdependence between financial results, customer relations, internal business processes, and organizational development, demonstrating how these dimensions jointly influence a company’s financial condition. A structured system of indicators is proposed to support strategic decision-making and improve financial performance.
The findings show that integrating financial and non-financial metrics enables a comprehensive evaluation of enterprise stability, enhances risk assessment, and supports the development of effective financial strategies in dynamic market environments.
References
Kaplan, R. S., & Norton, D. P. (1996). The Balanced Scorecard: Translating Strategy into Action.
Standard financial analysis methodologies and enterprise management practices.
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