UDC 336
DOI: 10.36871/ek.up.p.r.2025.05.12.005
Authors
Timofey M. Vishnyakov,
Valeria D. Potenko,
Vladimir L. Kozhukhov,
Plekhanov Russian University of Economics
Abstract
The article is devoted to the role of a financial model in the business environment. The financial model serves as a tool for strategic planning and enterprise management. The theoretical foundations of building financial models are examined, along with their significance for assessing investment attractiveness, optimizing costs, and improving profitability. The article outlines the main stages of developing a financial model, including the analysis of the company’s financial condition and cash flow analysis. Special attention is given to three scenarios for production development, and the efficiency of the developed financial model is determined. The practical significance of the work lies in the application of the developed financial model to improve profitability and optimize costs.
Keywords
financial model, industrial production, financial condition analysis, profitability analysis, production modeling
