Keyword: «control parameter»
The article discusses the methodological features of adapting the CVP-approach to solving the problems of justifying production and commercial risks in future time periods under the conditions of random behavior of control parameters and using dynamic models. The article proposes a general methodology for the development of dynamic stochastic models of control parameters. The author draws a general conclusion that the assessment of production and commercial risks should be carried out within the boundaries of the probable area of the safe state of production.
The article summarizes the results of the research of the "cost – volume – profit" method in solving the problems of risk management of industrial enterprises. The scope of application of natural and cost parameters, evaluation criteria and indicators in the analysis of production situations is considered. The general conclusion is obtained that the analytical apparatus using the "cost-volume-profit" method is an effective tool for managing the risks of commercial activities of various enterprises.
The article is devoted to the methodological and applied features of the analysis of indicators of the volume and structure of crop production in the light of the methodology of the CVP approach. Theoretical and methodological features of the optimal design of the structure of production of crop production of agricultural organizations are considered. Deterministic and economic-statistical models of control parameters serve as a tool for such design. A technique for analyzing the structure of crop rotation is proposed, taking into account the elimination of risks of unprofitable production in abnormally negative natural-climatic and trade-political conditions. The purpose of such an analysis is to develop a business plan for the structure of sown areas of crops, eliminating the risk of losses. The applied part of the analysis was carried out according to the data of the agricultural organization. According to the organization's data, an analysis was made and a structure for the use of land resources was proposed, excluding losses.
The article is devoted to the methodological and applied features of substantiating the plan for anti-crisis risk management in the crop production industry of agricultural organizations. The methodical sequence of the analysis of industrial risks on the basis of economic and statistical models of control parameters is considered. Applied examples of such an analysis are made according to the data of an agricultural organization. In terms of anti-crisis management of crop production, there should be limiting and target management parameters. It is recommended to justify the values of such parameters in future periods of time on the basis of an analysis of probable situations using economic and statistical models.