Selection of a priority indicator for assessing the sustainability of the corporation's funding sources by actual and potential stakeholders
https://doi.org/10.37493/2307-907X.2022.6.3
Abstract
The purpose of the study is to develop priority tools for assessing the financial condition of a corporation by different categories of stakeholders, both actual and potential. The study identifies the main areas of financial activity of the corporation from the perspective of actual and potential stakeholders, implements the traditional tools of their assessment by actual stakeholders – owners, financial managers, creditors, landers, investors, suppliers, etc. It is determined that the universal indicator of assessing the financial condition of a corporation for all categories of stakeholders is the stability of its sources of financing in the current and strategic period. As a result, the choice of a priority universal indicator for assessing the sustainability of the corporation's funding sources is justified, which has practical significance for actual and potential stakeholders in conditions of uncertainty and risk.
About the Authors
V. V. Manuylenko
NCFU
Russian Federation
Russian Federation
Viktoriya Manuylenko, Doctor of Economics, Professor, Professor of the Department for Finance and Credit of the Institute of Economics and Management
N. V. Gryzunova
Plekhanov Russian University of Economics
Russian Federation
Russian Federation
Natalia Gryzunova, Doctor of Economics, Professor, Professor of the Department of Finance of Sustainable Development
A. I. Khakirov
NCFU
Russian Federation
Russian Federation
Akhmed Khakirov, Master's student of the direction of training 38.04.08 Finance and Credit of the Department of Finance and Credit of the Institute of Economics and Management
M. A. Loktionova
NCFU
Russian Federation
Russian Federation
Marina Loktionova, Ph. D. in Economics, lecturer at the College
G. A. Ermakova
NCFU
Russian Federation
Russian Federation
Galina Ermakova, Ph. D. in Economics, Senior Lecturer at the Department of Finance and Credit of the Institute of Economics and Management
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Review
For citations:
Manuylenko V.V., Gryzunova N.V., Khakirov A.I., Loktionova M.A., Ermakova G.A. Selection of a priority indicator for assessing the sustainability of the corporation's funding sources by actual and potential stakeholders. Newsletter of North-Caucasus Federal University. 2022;(6):22-31. (In Russ.) https://doi.org/10.37493/2307-907X.2022.6.3
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