Improvement of the express diagnostics of the production activity of the enterprise taking into account the method of determining the optimal production programs in the operational management system

Authors

DOI:

https://doi.org/10.15587/2312-8372.2018.147968

Keywords:

production activity of the enterprise, production program of the enterprise, operational management, express diagnostics of the enterprise, management decisions

Abstract

The object of research is the features of the formation and use of the system for express diagnostics of production activities (based on business indicators) and the determination of the optimal production programs of an enterprise in the operational management system. One of the main problems of building effective systems for express-diagnosing production activities at enterprises is the selection of a specific list and composition of diagnostic business indicators and criteria for their optimality. It is important to have a meaningful formulation and solution of the problem: definition of optimal production programs according to the financial criterion for the development of an enterprise in the operational management system. The construction and implementation of effective systems for express diagnostics of production activities at enterprises is also accompanied by a set of interrelated problems of organizational, personnel, technical, technological, temporary and economic nature.

The methods of generalization, systematization, system analysis and economic and mathematical modeling were used, on the basis of which:

1) a system of business indicators for express diagnostics of the enterprise’s production activities is formed;

2) it is determined, from the set of permissible variants of the enterprise’s production program, that variant which satisfies the conditions of work and production and optimizes the objective function to ensure maximum profit.

It is established that the end result of the production activity of an enterprise is obtaining an integral effect (result), the main structural components of which are the following types of effects: economic, social, budget, environmental, resource effect, intellectual, scientific and technical.

On the basis of the conducted research, on the basis of the set goals and tasks, the system of express diagnostics of the production activity of the enterprise, taking into account the economic and mathematical method of determining the optimal production programs in the operational management system, is improved. The key diagnostic business indicators of the system for express diagnostics of the enterprise’s production activities are: the volume of marketable products, the volume of gross output, the volume of work in progress, the share of rejects in marketable products, the optimal production program in the operational management system.

Considering the presented improved economic and mathematical method of determining the optimal production programs (in management), a necessary condition for the development of a production enterprise is the optimal ratio of the volume of production (sales) of products with costs. And also with the absolute financial criterion of maximization (development) – the net profit of the enterprise. Here an important place is occupied by the difference of the accounting and economic approach to the calculation of profit.

Author Biographies

Ruslan Skrynkovskyy, Lviv University of Business and Law, 99, Kulparkіvska str., Lviv, Ukraine, 79021

PhD, Associate Professor

Department of Business Economy and Information Technology

Nataliya Pavlenchyk, Lviv State University of Physical Culture, 11, Kostiushko str., Lviv, Ukraine, 79007

Doctor of Economic Science, Associate Professor, Head of Department

Department of Economics and Management

Fedir Horbonos, Lviv University of Business and Law, 99, Kulparkіvska str., Lviv, Ukraine, 79021

Doctor of Economic Science, Professor, Rector

Tetiana Protsiuk, Academy of Financial Monitoring, 24, Biloruska str., Kyiv, Ukraine, 04050

PhD, Associate Professor, Head of Center

Training Center for Public Authorities and International Cooperation

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Published

2018-05-31

How to Cite

Skrynkovskyy, R., Pavlenchyk, N., Horbonos, F., & Protsiuk, T. (2018). Improvement of the express diagnostics of the production activity of the enterprise taking into account the method of determining the optimal production programs in the operational management system. Technology Audit and Production Reserves, 6(4(44), 4–10. https://doi.org/10.15587/2312-8372.2018.147968

Issue

Section

Economics and Enterprise Management: Original Research