Paradigm of marginal analysis of profits of enterprises with a multiple productive process

Chernega, Oksana Bogdanivna and Чернега, Оксана Богданівна and Чернега, Оксана Богдановна and Voloshyna, Svitlana Vasylivna and Волошина, Світлана Василівна and Волошина, Светлана Васильевна and Kostakova, Lina Dmitrievna and Костакова, Ліна Дмитрівна and Костакова, Лина Дмитриевна (2018) Paradigm of marginal analysis of profits of enterprises with a multiple productive process. Науковий вісник Національного гірничого університету (6(168)). pp. 139-147. ISSN 2071-2227

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Abstract

Management significance of business profits is revealed. Based on comparison of the basic approaches to the business unit profitability analysis, scientific voids of imperfection of marginal analysis methods were detected as well as the lack of the methods at enterprises with a multiple productive process. The developed production system scheme of an enterprise with a technology concept of business position and variety of the operation profits is taken as the basis of formation of the conceptual theoretical-analytical model of the marginal analysis. Conditions of promoting the marginal analysis among business units are determined. The theoretical model of the marginal analysis is formalized as industrial methodology, which is developed considering the specifics of activities of an iron ore mining and processing integrated plant. Classes of managerial decisions are defined, which can be implemented at enterprise structural units on the basis of the marginal analysis methodology. It involves development of theoretical and methodological bases of the marginal analysis of profits based on developing the industrial methodology of conducting it at multiple production and elaboration of the new classes of managerial decisions for an enterprise’s structural units. Applied relevance of the research results involves formalization of the conceptual theoretical-analytical model as industrial methodology of the marginal analysis of profits, which affords ground for a wider user community, including mining and processing integrated plants, to increase efficiency of managing costs and profits.

Item Type: Article
Uncontrolled Keywords: profits, costs, marginal analysis, production system, stages (production area) of production, structural units, methodology, managerial decisions
Subjects: Research materials > Journal articles > Economics
Research materials > Journal articles
Divisions: Educational and Scientific Institute of Economics, Management and Administration > Department of Economics and Entrepreneurship
Depositing User: Адміністратор репозиторію
Date Deposited: 26 Dec 2018 07:53
Last Modified: 26 Dec 2018 07:53
URI: http://elibrary.donnuet.edu.ua/id/eprint/1248

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