Економіко-математичне моделювання оптимізації виробничих витрат у садівництві

Abstract

Goal. To build an economic-mathematical model of optimizing the structure of production costs and to reveal the relationship between the investigated indicators and the factors that influence their value. Methods. Scientific abstractions — for the formation of theoretical generalizations and conclusions; the economic-mathematical method — to optimize the cost structure in horticulture; the method of system analysis and synthesis — to establish cause-and-effect relationships in the formation of production costs in horticulture. Results. To improve the management of expenses in the direction of their optimization, it is advisable to use the method of optimization modeling for various structures of apple plantations. The analysis of the simulation results indicates the possibility of reducing the cost of growing apples under the condition of rational distribution of costs. A comparison of the actual indicators of financing apple cultivation with those obtained in the modeling process shows the need for a reasonable approach to spending money on mineral and organic fertilizers, means of protection, and wages. It is these cost items that are the most important in shaping the yield of apples according to the correlation-regression analysis and the data obtained during the calculation of the economic-mathematical model of cost optimization. From the equation obtained as a result of conducting such an analysis, it follows that the listed factors should be placed in the following order according to the degree of importance: depreciation of agricultural machinery, other direct costs, costs of organic fertilizers and mineral fertilizers, fuel and lubricants, general production costs, costs of protective equipment, depreciation of perennial plantings, labor costs. Using the results of cost optimization modeling, it is quite possible not only to increase the yield of apples by 11.88–28.81% but also to reduce their cost price and to reduce total costs by 6.3–67.7%. Conclusions. Optimizing the cost structure using the methods of economic-mathematical modeling is one of the ways to effectively manage funds. The optimal cost structure justified for the horticulture industry makes it possible to reduce the cost price and increase the yield of apples.