Formation of the Mechanism for Optimizing the Enterprise's Capital in the Process of Its Technological Rehabilitation

Abstract

The article substantiates the organizational and economic principles of the formation of the mechanism of capital optimization at the enterprise, as well as developed models of cost management of individual divisions in the process of its technological rehabilitation. It has been established that the accounting system, namely financial accounting centers, and the structuring of costs for the implementation of interdependent innovative projects included in the complex of technological rehabilitation need to be adjusted. The scenarios that can most often be encountered in the formation of accounting (budgeting) of portfolio innovation projects within the framework of the enterprise implementing the program of technological rehabilitation into the production base are considered. The conservative model of financial cost management is proposed, which allows to calculate the full cost of certain types of work or the cost of implementing certain innovative projects. The compromise scheme of financial management is proposed, which is based on the refusal of the company's management to spread plant-wide costs by financial accounting centers. The model of simplified financial accounting is given, where on the basis of the formation of intra-production (transfer) prices during innovative transformations, instead of calculating profit, only their costs are assessed. It was determined that the choice of the final solution for the organization of an effective process of technological rehabilitation of production is determined by many organizational and technological features of the problematic enterprise itself, the structural nature of the implemented innovative transformations, and the specifics of innovative projects that are the basis of technological rehabilitation of production. Keywords: management, optimization, capital, technological rehabilitation, organizational and economic mechanism, financial accounting, model, algorithm, enterprise.