INFLUENCE OF THE ASSORTMENT POLICY ON THE FORMATION OF THE FINANCIAL RESULTS OF THE ENTERPRISE

Abstract

In the course of the conducted research, an integral model was proposed that can be used to form an optimal assortment policy aimed at achieving the planned financial results of the enterprise. The integrated model allows for dynamic analysis of the relationship between the range of products, the volume of production, operating leverage and the financial results of the enterprise obtained from the sale of each type of manufactured product. Stimulating measures for the sale of products and management of receivables are proposed, which are developed on the basis of individual flexible pricing for the company's products. Price discounts to stimulate product sales have been determined and measures have been proposed to shorten the repayment terms of receivables, the expediency of attracting loan funds to expand the financing of operational activities based on the use of financial leverage has been analyzed. The use of financial leverage as a management tool provides an opportunity to form an effective capital structure for a certain range of products. A mechanism for forming the optimal assortment of products is proposed, which allows taking into account the influence of internal and external factors on the financial results of the enterprise. Such a mechanism involves conducting research using the method of successive approximations, by choosing the optimal combination of selected factors to obtain the planned financial result in the future. The created mechanism involves the use of an integral model that allows establishing the necessary relationships between the structural divisions of the enterprise. The integrated model includes the modules necessary for the implementation and functioning of the mechanism by which the optimal assortment of the company's products is formed. Thus, the defined set of external and internal factors in combination with organizational production planning provides an opportunity to form the most acceptable range of products for the enterprise and allows to forecast the financial results of the enterprise and control their dynamics under the influence of these factors in the planning period.