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.

DOI: 10.5281/zenodo.14991744