Improvement of the Model for Calculating the Operating Profit of Industrial Enterprises Taking into Account the Problem of Optimal Distribution of Productive Resources

Ruslan Skrynkovskyy, Lyubomyr Sopilnyk, Fedir Horbonos, Sviatoslav Kniaz, Nataliya, Nataliia Pavlenchyk and Volodymyr Yuzevych
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Lyubomyr Sopilnyk: Lviv University of Business and Law
Fedir Horbonos: Lviv University of Business and Law
Sviatoslav Kniaz: Lviv Polytechnic National University
Volodymyr Yuzevych: Karpenko Physico-mechanical Institute of the NAS of Ukraine

Traektoriâ Nauki = Path of Science, 2019, vol. 5, issue 3, 5011-5017

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.

Keywords: industrial enterprises; operating profit; production resources; optimal allocation of resources; operational management; management decisions (search for similar items in EconPapers)
JEL-codes: C01 D24 M11 M21 M54 (search for similar items in EconPapers)
Date: 2019
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Persistent link: https://EconPapers.repec.org/RePEc:pos:journl:44-2

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DOI: 10.22178/pos.44-2

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