Control and cost analysis in the process of management decision making for the commodities assortment

  • 507 Views
  • 46 Downloads

Creative Commons License
This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License

The relevance of this work is determined by the further development of the management system and its information support that improve the economic entity’s activity and increase the competitiveness.
The goal of this research is to develop a method for the most optimal commodities assortment formation, which makes it possible to increase the efficiency of the enterprise in the existing production conditions. Previously applied methods were oriented only to one of the methods of determining the commodities assortment, which prevented managers from choosing the most optimal option. The method of the optimal commodities assortment formation was proposed for the first time in this article while comparing the methods of its determination on products profitability and the limiting factor.
The object of research is resource consumption in relation to certain commodities assortment manufactured by the enterprise operating in the measuring devices production sector. The article is focused on the methods of the integrated management cost analysis aimed at implementing the concept of the most complete and timely information support for the resource consumption control and regulation. General scientific and special research methods are used for the purpose of its implementation. The use of special methods of economic analysis made it possible to develop the economic model of costs estimation in the process of the most optimal commodities assortment formation.
Conclusions and results of the research show that the efficiency of the industrial enterprise largely depends on rational resource consumption. The successful solution of this task largely depends on the correct commodities assortment formation. In view of this, methods for determining the commodities assortment based on the analysis of its profitability and assessing the impact of the limiting factor, taking into account the full load capacity, are proposed to be used.

view full abstract hide full abstract
    • Table 1. Analysis of management decisions on the range of products
    • Table 2. Indicators of the enterprise’s activity in the reporting year
    • Table 3. Calculation of indicators necessary to develop the commodities assortment manufactured by the enterprise
    • Table 4. Information characterizing the activity of the enterprise in case of refusal to make the product called electricity meter
    • Table 5. Information characterizing the activity of the enterprise at the current production output and prices for products called blood pressure meter and hot water meter at the same level
    • Table 6. Information characterizing the activities of the enterprise at the current production output and prices for products called electricity meter and hot water meter at the same level