Вплив удосконаленого маржинального підходу на управління асортиментною політикою підприємства
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Файли
Дата
2017
Автори
Сурмай, Д.Д.
Surmay, D.
Назва журналу
Номер ISSN
Назва тому
Видавець
Хмельницький національний університет
Анотація
В статті звернено увагу на питання точності базової моделі маржинального аналізу. Продемонстровано способи
підвищення повноти вихідної інформації для прийняття управлінських рішень в сфері витрат та прибутку. Розкрито вплив
точності вихідної аналітичної інформації на асортиментну політику підприємства.
In the conditions of the slowdown of the markets expansion, the search for sources of profit due to optimization of production becomes topical. When using a margin approach to assortment policy management, the adequacy of decisions directly depends on the accuracy of the source information. The paper illustrates the difference in the output data with the application of the classical and advanced marginal approach. Also, the influence of inaccurate information on decision making regarding assortment policy and the financial result of such decisions by the example of analysis of options for an additional order is determined in the paper. The analysis of the choice of options for an additional order showed that the improved cost allocation into constant and variable constituent provides a substantial financial effect. The application of the proposed approach to the processing of economic information in the simplest, "manual", implementation on average increases the quality of the output data for the CVP model, and therefore its accuracy is about 2.5%, which in conditions close to the impairment has a qualitative effect on the efficiency of management decisions. As Paul Heine noted, "Profit is the result of a more accurate, compared with most people, prediction of the future," which is achieved by the proposed method. An analysis of the selection of options for an additional order shows that the improved cost sharing for the constant and variable component provides a tangible financial effect, even though this approach to the approach is one of the least indicative, since the existing types have been selected when determining the profitability of the production option products (additional order). The proposed method is shown to be the maximum efficiency in calculations related to fundamentally new types of products, which is a common weakness of existing systems for managing costs and profits.
In the conditions of the slowdown of the markets expansion, the search for sources of profit due to optimization of production becomes topical. When using a margin approach to assortment policy management, the adequacy of decisions directly depends on the accuracy of the source information. The paper illustrates the difference in the output data with the application of the classical and advanced marginal approach. Also, the influence of inaccurate information on decision making regarding assortment policy and the financial result of such decisions by the example of analysis of options for an additional order is determined in the paper. The analysis of the choice of options for an additional order showed that the improved cost allocation into constant and variable constituent provides a substantial financial effect. The application of the proposed approach to the processing of economic information in the simplest, "manual", implementation on average increases the quality of the output data for the CVP model, and therefore its accuracy is about 2.5%, which in conditions close to the impairment has a qualitative effect on the efficiency of management decisions. As Paul Heine noted, "Profit is the result of a more accurate, compared with most people, prediction of the future," which is achieved by the proposed method. An analysis of the selection of options for an additional order shows that the improved cost sharing for the constant and variable component provides a tangible financial effect, even though this approach to the approach is one of the least indicative, since the existing types have been selected when determining the profitability of the production option products (additional order). The proposed method is shown to be the maximum efficiency in calculations related to fundamentally new types of products, which is a common weakness of existing systems for managing costs and profits.
Опис
Ключові слова
маржинальний прибуток, маржинальний підхід, асортимент, асортиментна політика підприємства, marginal profit, margin approach, assortment, assortment policy of the enterprise
Бібліографічний опис
Сурмай Д. Д. Вплив удосконаленого маржинального підходу на управління асортиментною політикою підприємства / Д. Д. Сурмай // Вісник Хмельницького національного університету. Економічні науки. – 2017. – № 3, т. 1. – С. 197-202.