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From the enterprise value model to corporate financial plans

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  • O. N. Likhacheva

Abstract

In the context of the restoration of the economic sovereignty of the Russian Federation, issues of increasing the value of Russian companies are becoming especially relevant. The relevance and novelty of the article topic are also confirmed bylack of study in the issues of substantiating the items of financial plans depending on the strategic indicators/metrics of the value of companies in the real sector. The purpose of the article is to study the technology of financial planning through the prism of the fundamental value model of the company. In order for the company’s management to be able to systematically move towards the established strategic value indicators, it needs to determine what specific steps it should take in that direction – especially in the near future, linking physical indicators with value indicators based on financial planning technology. The article provides the author’s classification of indicators/ metrics for creating the company’s value, reveals the relationship between the corporate financial planning system and the fundamental value of the company, and considers the algorithms for forming planned indicators of the main reporting forms.

Suggested Citation

  • O. N. Likhacheva, 2026. "From the enterprise value model to corporate financial plans," RSUH/RGGU BULLETIN. Series Economics. Management. Law, Russian State University for the Humanities (RSUH), issue 4.
    • Handle: RePEc:aca:journl:y:2026:id:692
    DOI: 10.28995/3033-7216-2025-4-134-151
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    References listed on IDEAS

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    2. Lin Liao & Helen Kang & Richard D. Morris, 2021. "The value relevance of fair value and historical cost measurements during the financial crisis," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 61(S1), pages 2069-2107, April.
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