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Multineutrosophic Analysis of Financial Statements as a Basis for Strategic Decision-Making in Uncertain Environments

Abstract:

The analysis of financial statements has been essential for managerial decision-making, guiding strategies in areas such as budgeting, investments, and risk management. However, traditional models have faced challenges due to the uncertainty and incomplete information inherent in real financial data. Therefore, this study focused on analyzing the key strategic guidelines to strengthen organizational resilience in volatile environments by integrating predictive and proactive financial analysis along with risk management. To achieve this, tools such as the Multineutrosophic Set and the ARAS multineutrosophic method were employed to evaluate the strategic guidelines and their impact. The results have indicated that the most relevant guidelines are the strengthening of predictive financial analysis and risk management, with an emphasis on organizational innovation. In conclusion, it has been observed that the integration of these guidelines enhances organizational capacity to adapt to unforeseen changes, facilitating resilient decision-making in dynamic environments.