APPLICATION OF THE STRATEGIC BALANCE SHEET METHOD FOR DEVELOPING A SCALE OF RELATIVE COEFFICIENTS
Keywords:
capital structure, balancing, analytical methodsAbstract
: Capital structure planning represents an important component of asset management and can significantly contribute to increasing the value of a company. The primary objective of financing is to identify an optimal combination of capital sources that, given a certain level of investment and assets, reduces financing costs while maximizing the overall firm value. However, in practice, various challenges and inconsistencies arise, making it difficult to determine the optimal capital structure. Therefore, it is necessary to establish clear guidelines and apply appropriate analytical methods. This paper applies the strategic balance method, which enables the identification of the most important factors influencing capital structure. Its application allows for a systematic analysis and facilitates the identification of weaknesses in the existing capital structure, thereby supporting more effective financial decision-making.Downloads
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Copyright (c) 2026 Ivan Milojević, Aleksandar Rajković , Ivan Murar (Author)
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