Узгодження фінансових потоків усередині організаційно-технологічної системи

Abstract

The research examines the issue of planning and control of the break-even operation of organizational and technological systems at innovatively active enterprises throughout the entire period of implementation of the production program for the release of innovative products. Attention is paid to the characteristics of the main indicator of profitability and financial stability of innovative production – profitability. It is emphasized that in each planning period, the profitability of the system depends on the amount of direct costs for the formation of orders and fixed costs of the entire innovative enterprise. Using the method of a multistep process, the formation of the payment table was formalized during the execution of the developed program. The formation of the payment system is closely related to the problem of managing financial flows and it should be considered from the standpoint of general planning and control of cash flows between the system and external economic entities, internal flows of the system. The definition of the algorithm of the mathematical model of the task of determining the financial flows of the organizational and technological system with the early cycle of innovative production is presented.