Improvement of the Model for Calculating the Operating Profit of Industrial Enterprises Taking into Account the Problem of Optimal Distribution of Productive Resources
Improvement of the Model for Calculating the Operating Profit of Industrial Enterprises Taking into Account the Problem of Optimal Distribution of Productive Resources
Author(s): Ruslan Skrynkovskyy, Lyubomyr Sopilnyk, Fedir Horbonos, Sviatoslav Kniaz, Nataliya Pavlenchyk, Volodymyr YuzevychSubject(s): Business Economy / Management
Published by: Altezoro, s. r. o. & Dialog
Keywords: industrial enterprises; operating profit; production resources; optimal allocation of resources; operational management;management decisions;
Summary/Abstract: On the ground of the conducted research, based on the stated goals and objectives, the model of calculating the operating profit of industrial enterprises, which is based on economic and mathematical dependencies, and takes into account the problem of optimal distribution of production resources in the system of operational management has been improved. Great attention has been paid to the analysis of the cost factors in the system of analysis of the ratio of “costs – volume – profit”, the definition of the optimal distribution of productive resources from the set of possible (admissible) ones in the organization of labor and production, the difference between accounting and economic approaches to calculating profit, the difference in approaches to the classification of overhead costs in terms of activity-based costing.
Journal: Traektoriâ Nauki
- Issue Year: 5/2019
- Issue No: 03
- Page Range: 5011-5017
- Page Count: 7
- Language: English
