The aim of this study is to develop the inventory management model based on Economic Order Quantity model using asymptotic perturbation methods. The simple asymptotic formulas for the "perturbed" order quantity has been obtained when cost per order, storage cost and product demand change slightly. As the results show, the total costs, which correspond to "perturbed" order quantities, are less than ones at economic order quantity. Decrease of logistics costs can improve the market competitiveness of the machine-building enterprises' products. Modeling the nature of cost increase and demand fluctuation using asymptotic formulas the machine-building enterprises will be able to make prompt adjustments to optimize logistics processes.
Purpose. The main purpose of the research is to substantiate a new approach to assessing the risk of production and sales of certain types of the agricultural products. Methodology / approach. The abstract-and-logical method (systematization of publications on risk assessment of the risk level); the economic and statistical one (determination of root-mean-square deviation (δ), the coefficient of variation (v), and the coefficient of residual variation); the marginal analysis (determination of the break-even level of production of certain types of the products) have been used. Results. The methodological approach that allows determining the risk level of certain types of the products has been developed and it has been proposed to determine not only with the help of the break-even point, but also to supplement the following indicators – determining the reserve of safety and the reserve of financial strength. It is proved that similar obtained assessments of the certain product type production risk level using the analysis of variation indices can be reached by examining the break-even point indices, financial safety margin and the margin of safety. Research results show that unlike variation indices, the break-even point index, the financial safety margin index and the margin of safety index show the maximum amount of possible net income reduction. Originality / scientific novelty. The methodical approach to the assessment of the risk level of agricultural production at the given level of profitability, which is based on the comparison of the levels of production intensity of certain types of the products, that ensures their break-even point, has been substantiated. Practical value. The application of the proposed methodological approach allows the managers to determine how much to reduce the amount of the net income or the level of production intensity, but not to fall into the zone of loss.
The article considers methodological approaches to assessing the innovative development of the agricultural sector, which allowed to divide them into two groups: universal, which can be used to assess the innovative development of any type of enterprise, and specific, which are specific to certain types of enterprises depending on their activities , in particular agricultural. It is established that the most common methods of assessing the innovativeness of enterprise development are: determining the sensitivity of the enterprise to innovation, assessment of its innovation potential or innovation activity; comprehensive assessment of innovation activity; calculation of efficiency of innovative activity, etc. It is proved that the rate of innovative development of individual industries can characterize the average annual increase in yields of individual crops or animal productivity, as well as the yield of marketable products and profits per 1 ha of sown area or head of animals. Within the limits of this article only tendencies of change of productivity of agricultural crops in farms of all categories of Ukraine and the Kharkiv region as a criterion of innovative development of separate branches of agrarian sector are investigated. As a result, periods of acceleration and deceleration of the pace of innovative development of modern agricultural producers were established: in 1995-1999 the innovative development of the studied industries was absent; from 2000 to 2014 there was an acceleration of the pace of innovative development; in 2015-2019 innovation development slowed down significantly. The level of state support for the studied period as an external source of financial support for innovative development of the agricultural sector of the economy is analyzed. It is proved that as a result of changes in the tax legislation for 2015-2019 (abolition of the special regime of taxation of agricultural producers with value added tax and transformation of the fixed agricultural tax into a single tax of group 4 with a significant increase in tax rates), the financial support of agricultural producers, as a result of which their pace of innovative development has slowed down significantly.
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