ФОРМИРОВАНИЕ УСТОЙЧИВОСТИ РАЗВИТИЯ ПРЕДПРИЯТИЯ ПРИ ДИВЕРСИФИКАЦИИ ИННОВАЦИОННЫХ ПРОИЗВОДСТВ

Abstract

The article analyses the relevance of the issues of ensuring the sustainability of development of innovative industries, taking into account the role of diversification of production for risky projects. It highlights the problems on possibilities and disadvantages of traditional application of CVP-analysis for estimation of results of realisation of projects of multiproduct production. The paper offers the hypothesis and evaluates the possibility of providing stability of development of enterprises with multi-product production on the basis of the management model of corrective factors of forming the breakeven of planned profit of a set of productions at various characteristic initiating disturbances. The author's model makes it possible to take into account deviations of all constant and variable factors of formation of the final planned profit at joint diversified production, including the difference of clock productivity and planned periods of completion of production of separate products of the diversified line of nomenclature and the chronology of deviations of changes in factors. The methodical approach presented in the article is illustrated by examples of practical implementation with analytical calculations and graphical representation of the adjustment of the change in variable and fixed costs of one product due to the change in the value of tactual productivity of another product and the adjustment of the change in fixed costs due to the value of the price of the same product. The presented approach is largely universal under other boundary conditions for the analysed pairs of initiating-correcting influences to assess the sustainability of development of both mono- and multiproduct production.