Authors
- Korshunov Maksim Anatolievich
Annotation
The paper is focused on determining the approach to the use of the concept of financial sustainability as one of the tools for development and support of management decision-making for a company – a producer of beer and soft drinks at the federal level.
The importance of financial sustainability of such companies in the modern world, both from the general social and financial sides, is outlined. The article analyzes the existing works defining financial stability from the point of view of financial management and financial audit (accounting). The data from the sources are summarized, conclusions are drawn regarding the applicability of the described approaches to the use of financial sustainability as a tool to develop and support managerial decision-making.
The author’s approach to the definition of financial sustainability, which includes not only the analysis of financial statements, but also forecasting the immediate future of the company in various scenarios, is presented. Factors affecting financial stability are described and grouped: both external (independent of the company’s management) and internal
(under the control of management). Management decisions in the approach are an integral part of the concept of financial sustainability, both in past periods and in the projected future.
Thus, financial sustainability is presented as an indicator of the success of management decisions. This will allow in practice to reduce uncertainty in the development and adoption of managerial decisions, as well as allow to more deeply and accurately work out various scenarios of the future of the company.
The article also presents the author’s research directions aimed at the formation of methods for analyzing financial stability in the context of economic conditions of the country and competitors’ actions in the sales markets.
How to link insert
Korshunov, M. A. (2025). FINANCIAL SUSTAINABILITY AS A MANAGEMENT DECISION SUPPORT TOOL Bulletin of the Moscow City Pedagogical University. Series "Pedagogy and Psychology", № 2 (44), 190. https://doi.org/10.24412/2312-6647-2025-244-190-207
References
1.
1. Tatochenko A. L., Tatochenko I. M., Bury`kina E. A. Ocenka bezopasnosti potrebleniya piva naseleniem Rossijskoj Federacii na osnove kolichestvenny`x pokazatelej: e`konomicheskij aspekt problemy` // Modern Science. 2019. № 10-2. S. 147–154.
2.
2. Vliyanie upotrebleniya alkogolya na serdechno-sosudistuyu sistemu / G. O. Shuklin [i dr.] // Mezhdunarodny`j studencheskij nauchny`j vestnik. 2020. № 3. S. 57–68.
3.
3. Tarasov A. V., Kry`shhenko E. I. Sravnitel`ny`j analiz vozdejstviya razny`x sortov piva na organizm cheloveka // International Journal Of Advanced Studies In Medicine And Biomedical Sciences. 2022. № 2. S. 28–39.
4.
4. Moxov V. A., Babushkina S. L. Osobennosti perezhivaniya e`kzistencial`nogo opy`ta i ego svyaz` s trevozhnost`yu v period pandemii COVID-19 // Vestnik RGGU. Seriya: Psixologiya. Pedagogika. Obrazovanie. 2021. № 4. S. 24–40.
5.
5. Xajrullina A. D., Volkova Yu. F. Transformaciya sistemy` risk-menedzhmenta organizacii v usloviyax narastayushhej neopredelennosti sredy` funkcionirovaniya» // Vestnik Samarskogo gosudarstvennogo e`konomicheskogo universiteta. 2022. № 5 (211). S. 60–70.
6.
6. Pogodina T. V. Finansovy`j menedzhment: uchebnik i praktikum dlya vuzov. M.: Yurajt, 2025. 259 s.
7.
7. Afonichkin A. I., Zhurova L. I., Mixalenko D. G. Finansovy`j menedzhment: uchebnik i praktikum dlya vuzov. 2-e izd., dop. i pererab. M.: Yurajt, 2025. 484 s.
8.
8. Grigor`eva T. I. Analiz finansovogo sostoyaniya predpriyatiya: uchebnik dlya sredne go prof. obrazovaniya. M.: Yurajt, 2025. 486 c.
9.
9. Feshhenko I. V., Zorkal`ceva M. P. Kak ocenit` finansovuyu ustojchivost` predpriyatiya? Pokazateli finansovoj ustojchivosti // Vserossijskij e`konomicheskij forum. Petrozavodsk: MCzNP Novaya Nauka, 2021. S. 7–12.
10.
10. Zhidkova L. S. Analiz finansovoj ustojchivosti organizacii s pomoshh`yu rascheta trexkomponentnogo pokazatelya finansovoj ustojchivosti // E`ffektivnoe upravlenie e`konomikoj: problemy` i perspektivy`. Simferopol`: Izdatel’stvo Tipografiya Arial, 2021. S. 185–189.
11.
11. Bondin I. A. Kriterii ocenki finansovogo sostoyaniya v sisteme e`konomicheskoj bezopasnosti // Buxgalterskij uchet, analiz, audit i nalogooblozhenie: problemy` i perspektivy`. Penza: Penzenskij gosudarstvenny`j agrarny`j universitet, 2023. S. 38–43.
12.
12. Pekhalskiy D. I., Minichev F. I. Signals approach for assessment and prediction of financial stability of russian businesses // Studies on Russian Economic Development. 2024. S. 753–762.
13.
13. Busov V. I. Upravlencheskie resheniya: uchebnik dlya vuzov. M.: Yurajt, 2025. 254 s.
14.
14. Brigham E. F., Houston J. F. Fundamentals of financial management, Mason: Thomson Higher Education, 2007. 898 r.
15.
15. Shumilova D. A., Kuz`miny`x Yu. V. Ispol`zovanie danny`x upravlencheskogo ucheta i vnutrixozyajstvennoj otchetnosti dlya prinyatiya upravlencheskix reshenij // Aktual` ny`e problemy` e`konomiki i upravleniya. 2022. № 1 (11). S. 579–583.
16.
16. Kursakov D. A., Maly`sheva N. P. Ocenka roli upravlencheskogo ucheta v processe prinyatiya upravlencheskix reshenij // Regional`naya i otraslevaya e`konomika: trendy`, vy`zovy` i perspektivy`. Bryansk: Bryanskij gosudarstvenny`j inzhenerno-texnologicheskij universitet, 2024. S. 349–353.
17.
17. Lukinova A. A., Kuzneczova I. M. Prinyatie upravlencheskix reshenij na osnove danny`x upravlencheskogo ucheta // Cifrovaya e`konomika: problemy` i perspektivy` razvitiya. Kursk: Yugo-Zapadny`j gosudarstvenny`j universitet, 2024. S. 345–347.
18.
18. Menovshhikova A. N. Sushhnost` i ponyatie e`ffektivnosti deyatel`nosti organizacii // Interaktivnaya nauka. 2022. № 9 (74). S. 22–23.
19.
19. Kuimova O. V. Management decision-making techniques: sovremenny`e aspekty` e`konomiki i upravleniya // Materialy` Mezhdunarodnoj stu-dencheskoj nauchno-prakticheskoj konferencii. Novosibirsk: Zolotoj kolos, 2023. S. 121–124.
20.
20. Koshkina N. V., Koshkina O. V., Tkhorikov B. A. Management de-cisions under uncertainty using // E`konomika: strategiya i praktika. 2023. T. 18. № 1. S. 165–179.
21.
21. Nikitin D. M. Metody` i modeli obosnovaniya upravlencheskix reshenij i sposoby` povy`sheniya e`ffektivnosti upravlencheskix reshenij // Tendencii razvitiya nauki i obrazovaniya. 2019. № 57-7. S. 50–54.
22.
22. Yellen J. L. Financial stability // Business Economics. 2023. Vol. 58. № 3. S. 131–138.