Integration of operational and financial metrics in the analytical methodology of technology startups

the article is devoted to the construction of an integrated methodology for analyzing technology startups, where financial indicators are linked to operational indicators of the product, market and organization. The relevance is dictated by the shift of the assessment from purely accounting metrics to data on the growth of the user base, retention, conversion and digital maturity of analytics. The novelty is expressed in the formation of a unified logic linking the dynamics of MRR, cash flow and the unit economy with the trajectory of LTV, CAC, virality and the results of experimentation. The paper describes the principles of the metrics layout, the conditions of portability between the stages of the life cycle, and the procedure for interpreting early success signals. The mechanisms of predicting the achievement of break-even, assessment of non-material factors (TRL, team, network of partnerships) and the influence of media tone on the probability of the next round are studied. Particular attention is paid to the applicability of the balanced scorecard to the startup environment. The aim of the work is to develop a reproducible metric integration scheme for the diagnosis and prediction of sustainability. To achieve this goal, comparative analysis, systematization of literature, logical and statistical substantiation and conceptual modeling are involved. The conclusion describes the practical rules of dashboards and interpretation thresholds, useful for founders, analysts and investors.

technology startup, operational metrics, financial metrics, retention, break-even, Lean Startup, Balanced Scorecard, media tone