Developing the Triad of Finance Indicators to Identify and Regulate Risks Dealing with Asset Functioning in Big, Medium and Small Corporations
https://doi.org/10.21686/2413-2829-2025-1-89-98
Abstract
Developing the triad of finance indicators to reveal in proper time and minimize risks dealing with asset functioning in organizations of different business scale can have a positive impact on the quality of assets and sustainability of company work at present and in the future. During the research works by Russian and overseas authors were studied, it showed that they used different indicators to estimate the finance standing in the system of corporate finance management. The triad of finance indicators includes finance autonomy, tension, multiplier of own sources, criterial values of which shall comply with the golden rule of finance management. The goal of the research is to introduce and substantiate the triad of finance indicators used for timely identification and minimization of risks connected with asset functioning in corporations. As a result in theoretical line of the research the triad of logically interconnected finance indicators was advanced and the criterial level of their estimation was put forward. As for the practical line of the research, violation of the golden rule of finance management was revealed in big, medium and small corporations.
About the Author
M. V. Galasova
North Ossetian state University named after Kosta Levanovich Khetagurov
Russian Federation
Russian Federation
Marina V. Galasova - PhD, Associate Professor, Associate Professor of the Department for Finance, Accounting and Taxation of the North Ossetian state University named after Kosta Levanovich Khetagurov.
44-46 Vatutina Str., Vladikavkaz, Republic of North Ossetia – Alania, 362025
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Review
For citations:
Galasova M.V. Developing the Triad of Finance Indicators to Identify and Regulate Risks Dealing with Asset Functioning in Big, Medium and Small Corporations. Vestnik of the Plekhanov Russian University of Economics. 2025;(1):89-98. (In Russ.) https://doi.org/10.21686/2413-2829-2025-1-89-98
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