Nataliya Bondarchuk, Lesya Vasiljeva


In conditions of self-repayment and self-financing, the profit maximization and production efficiency increase become the main aim of enterprises. Under the impact of deflationary conditions and many other reasons, the prices fixation at a certain level is necessary for the maintenance of the effectual demand and supply. In this case, the effective system of production costs management becomes necessary for the maintenance of profitability level and reaching the high indicators of enterprise operations. The forecasting of leading economic indicators is an important operations direction of any sphere in modern economic conditions. The aim of this article is to research the impact of costs on the economic phenomena of enterprises of processing sphere and give the opportunity for their optimization. The theoretic, methodical, and application issues relating to the management of costs and their optimization at enterprises of processing sphere are the goal of the research. Methodology. In the article writing, the following methods were used: abstract-logical, monographic, economic and mathematical. Results. The enterprise costs are not only an indicator of its profitability determination, and an indicator, with the help of which there is a possibility to determine the enterprise’s development level as well. It is stated that the basic mechanism of processing industry enterprises operation is a management system, and the costs management is one of the main functions of it. The development of measures for the production costs decrease is the main element of the costs management system at the enterprise. The search for suppliers of the reliable operating resources; manufactured products variety improvement; labour organization and selling improvement; labour efficiency increase; maximum involvement of additional income and available assets (lease of areas, not currently used by the business entity that will result in additional income and, thus, reduce the cost of maintenance of these premises or equipment); permanent control over the enterprise’s costs; increase of efficiency of internal costs management, basing the timely and qualitative analysis are used for the purpose of optimization of the operational costs at enterprises of processing industry. Practical implications. The multicriteria optimization model of enterprise costs has been developed for the costs management at the enterprises of the processing industry. Its essence is to find the optimal plan for the production of sausage products and the volume of renewal of production resources in the conditions of limitation of production costs. The implementation of this model consists from three stages: 1) the volumes of production of sausage products, subject to search, are determined by the variables, with dual indexation; 2) the restrictions for the created model are determined; 3) the target functions of the created model are determined. Value/originally. The optimization of production costs and management of the output plan of the meat processing and packing plant products allows the provision of a rational structure of meat products and form the volumes of their renewal with the resources during the minimization of the deviation of a new production plan relative to current one.


production costs, enterprises of processing industry, costs optimization, optimization model

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