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Economic Analysis: Theory and Practice
 

Methodological approaches to the preparation of an economic analysis program based on the identification of key stakeholders

ISSUE 9, SEPTEMBER 2026

Received: 20 April 2026

Accepted: 28 May 2026

Available online: 30 September 2026

Subject Heading: BUSINESS PERFORMANCE

JEL Classification: М4

Pages: 101-111

https://doi.org/10.24891/beczfv

Betal A. SHOGENOV Corresponding author, Kabardino-Balkarian State Agricultural University, Nalchik, Kabardino-Balkarian Republic Russian Federation
betal01@mail.ru

https://orcid.org/0000-0002-9543-7242

Zhaneta Kh. TEMUKUEVA Financial University under Government of Russian Federation, Moscow, Russian Federation
zktemukueva@fa.ru

https://orcid.org/0000-0001-6070-8092

Subject. The problems of systematization and improvement of methodological approaches to the development of a program for analyzing the financial and economic activities of an economic entity to solve targeted business tasks based on the identification of a system of requirements of individual stakeholders.
Objectives. Analyzing and systematizing issues of the nature of the stakeholder approach, exploring the possibilities of applying the stakeholder approach to the development of an economic analysis program in the context of developing a system of balanced indicators; making recommendations on the selection of analytical indicators depending on the type of stakeholders and their main interests.
Methods. General scientific and special methods are used: analysis, interpretation, analogy, generalization, abstraction, decomposition and the system-structural method.
Results. Individual groups of stakeholders have been identified and classified, specific issues of forming an information base for analysis have been considered, and an algorithm for selecting the main analyzed indicators has been proposed, depending on the business interests of the end users of the analysis results.
Conclusions. The proposed approach makes it possible to reduce the cost of conducting economic analysis, which fully contributes to the implementation of the principle of its effectiveness without reducing quality.

Keywords: stakeholder, balanced scorecard, methodology of economic analysis, stakeholder approach, external and internal environment of the organization

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