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

• Skrynkovskyy, Ruslan ^[3] ; Sopilnyk, Lyubomyr ^[3] ; Horbonos, Fedir ^[3] ; Kniaz, Sviatoslav ^[1] ; Pavlenchyk, Nataliia ^[2] ; Yuzevych, Volodymyr ^[4]
  1. [1] Lviv Polytechnic National University

     Lviv Polytechnic National University

     Ucrania

     
  2. [2] Lviv State University of Physical Culture

     Lviv State University of Physical Culture

     Ucrania

     
  3. [3] Lviv University of Business and Law
  4. [4] Karpenko Physico-mechanical Institute of the NAS of Ukraine

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• Localización: Path of Science, ISSN 2413-9009, Vol. 5, Nº. 3, 2019, págs. 5011-5017
• Idioma: inglés
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• Resumen

  • 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.