Abstract

The paper deals with mathematical models of enterprise profit management. In the paper are emphasized the main components of the calculation of enterprise profits and their correlation with socially responsible marketing. It was mathematically proved that standard solutions cannot achieve cost reductions and improvement product quality simultaneous. Based on the analysis of mathematical models, the options for reducing the costs of machine-building products are proposed. According this facts, increasing the profits of the enterprise without reducing the level of product quality. It has been established that the management of a machine-building enterprise has at least three alternative ways for the enterprise’s development: the using of new technologies; the using of new technologies, but not enough equipped; the using of various frauds. The possible positive and negative results of such management decisions are shown. It has been formulated some specific tasks, the solution of which will reduce the cost of the enterprise, increase the competitiveness of products and increase the profit of the enterprise. Proved the need to consider the technical indicators of the level of product quality (accuracy, quality and roughness of the machined surface of the part) in the formation and optimization of its cost. It has been established that the indicated indicators of the quality level of the manufactured products have a different share in the formation of the cost price. The greatest influence is exerted by the roughness index of the treated surface. With a decrease in the roughness of the treated surface, the quality of the manufactured products increases. However, cost reduction can be achieved only through the use of new high-performance technologies, equipment and tools.

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