{"id":5130,"date":"2026-03-12T14:16:05","date_gmt":"2026-03-12T14:16:05","guid":{"rendered":"https:\/\/interfinance.tsue.uz\/?p=5130"},"modified":"2026-03-12T14:16:35","modified_gmt":"2026-03-12T14:16:35","slug":"natural-regularities-of-asset-formation-based-on-company-capital-and-their-role-in-financial-decision-making","status":"publish","type":"post","link":"https:\/\/interfinance.tsue.uz\/?p=5130","title":{"rendered":"NATURAL REGULARITIES OF ASSET FORMATION BASED ON COMPANY CAPITAL AND THEIR ROLE IN FINANCIAL DECISION-MAKING"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\"><strong><em>Yusuf Usmonovich Sunnatov,<\/em><\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><em>PhD, Head of the Department of Accounting and Statistics,<\/em><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><em>Bukhara State University.<\/em><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><em>Bukhara, Uzbekistan. Email: <\/em><a href=\"mailto:y.u.sunnatov@buxdu.uz\"><em>y.u.sunnatov@buxdu.uz<\/em><\/a><em><\/em><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><em>ORCID:0009-0003-8036-9632<\/em><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong><em>Abstract<\/em><\/strong><strong><em>. <\/em><\/strong><em>This study investigates the natural regularities in the formation of company assets based on capital structure and examines their role in financial decision-making. The research proposes a geometric and mathematical model that explains the structural relationship between long-term assets, current assets, equity capital, and debt liabilities. By representing balance sheet components as elements of a quadrilateral, the study introduces two analytical indicators: the Financial Asymmetry Index (FAI) and the Economic Potential Indicator (EPI). These indicators allow evaluation of financial equilibrium and economic potential within corporate financial structures. The model is empirically illustrated using financial data from major global corporations including Tesla, Apple, Microsoft, Alphabet, Nvidia, Berkshire Hathaway, LVMH, Nestl\u00e9, ASML, SAP, Samsung Electronics, and Toyota Motor Corporation. The results demonstrate that firms with more balanced relationships between assets and capital sources exhibit stronger economic potential and greater financial stability. The proposed framework contributes to corporate finance literature by providing a novel structural approach to balance sheet analysis and offers practical implications for financial managers and strategic decision-making.<\/em><strong><em> <\/em><\/strong><strong><em><\/em><\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong><em>\u00a0 Keywords<\/em><\/strong><strong><em>. <\/em><\/strong><em>Corporate finance, asset formation, capital structure, financial equilibrium, financial asymmetry index, economic potential indicator, balance sheet analysis, financial decision-making.<\/em><\/p>\n\n\n\n<div data-wp-interactive=\"core\/file\" class=\"wp-block-file\"><object data-wp-bind--hidden=\"!state.hasPdfPreview\" hidden class=\"wp-block-file__embed\" data=\"https:\/\/interfinance.tsue.uz\/wp-content\/uploads\/2026\/03\/13Yusuf-Sunnatov.pdf\" type=\"application\/pdf\" style=\"width:100%;height:600px\" aria-label=\"Embed of 13+Yusuf Sunnatov.\"><\/object><a id=\"wp-block-file--media-2057da6a-d960-4497-a97b-b2874f46acb8\" href=\"https:\/\/interfinance.tsue.uz\/wp-content\/uploads\/2026\/03\/13Yusuf-Sunnatov.pdf\">13+Yusuf Sunnatov<\/a><a href=\"https:\/\/interfinance.tsue.uz\/wp-content\/uploads\/2026\/03\/13Yusuf-Sunnatov.pdf\" class=\"wp-block-file__button wp-element-button\" download aria-describedby=\"wp-block-file--media-2057da6a-d960-4497-a97b-b2874f46acb8\">Download<\/a><\/div>\n","protected":false},"excerpt":{"rendered":"<p>Yusuf Usmonovich Sunnatov, PhD, Head of the Department of Accounting and Statistics, Bukhara State University. Bukhara, Uzbekistan. Email: y.u.sunnatov@buxdu.uz ORCID:0009-0003-8036-9632 Abstract. This study investigates the natural regularities in the formation of company assets based on capital structure and examines their <a href=\"https:\/\/interfinance.tsue.uz\/?p=5130\" class=\"read-more\">Read More &#8230;<\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[73],"tags":[],"class_list":["post-5130","post","type-post","status-publish","format-standard","hentry","category-2026-1-issue-1-6"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.1 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>NATURAL REGULARITIES OF ASSET FORMATION BASED ON COMPANY CAPITAL AND THEIR ROLE IN FINANCIAL DECISION-MAKING - Journal of International Finance and Accounting<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/interfinance.tsue.uz\/?p=5130\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"NATURAL REGULARITIES OF ASSET FORMATION BASED ON COMPANY CAPITAL AND THEIR ROLE IN FINANCIAL DECISION-MAKING - Journal of International Finance and Accounting\" \/>\n<meta property=\"og:description\" content=\"Yusuf Usmonovich Sunnatov, PhD, Head of the Department of Accounting and Statistics, Bukhara State University. 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