Теоретические аспекты оптимизации издержек производства предпринимательских структур в обеспечении устойчивого развития

Abstract

The article formulates the role of production costs in ensuring the sustainable development of business structures in the meat processing industry of the agro-industrial complex. Based on the fact that the economy of the LPR is limited in demand, the necessity is substantiated, when looking for reserves to increase profits in achieving sustainable development, focusing on the management of production costs as an effective means of managing costs that allows foreseeing a change in the state of the external and internal environment. It is highlighted that the dynamics of the growth of the business structure is based on the optimal use of existing factors of sustainable development, among which, the author includes production costs, which allows us to consider their optimization as one of the strategic directions for ensuring sustainable development. The detailing of production costs by directions and the formulated author's interpretation of the concept of "costs" are given, which provide the opportunity to take into account the missed opportunities of the business structure when choosing one of the existing alternative development options. Considering costs as an object of control, the problem of managing production costs is transposed into a problem of multi-criteria optimization, and formulated as a problem of increasing production volumes while minimizing total short-term costs or increasing production volumes with a fixed value of average fixed and variable costs. On the basis of the identified cause-and-effect relationships of production costs with the achieved level of sustainable development of meat processing business structures of the agro-industrial complex, a model for minimizing the total production costs has been developed, which provides the possibility of optimizing and reducing the loss of limited resources, reducing the cost of production and accelerating the turnover of working capital invested in production. The indicated directions of cost optimization make it possible to ensure a sufficient level of sustainable development of meat processing business structures, which will positively affect the further development of the region.