BUSINESS INFORM №7-2018

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19

Section: Economic and Mathematical Modeling
UDC 658.7.011.1
Rozheliuk V. M., Khorunzhak N. M., Denchuk P. N.
The Organizational and Methodical Foundations of Optimization of Costs Connected with Supply of Raw Materials (p. 122 - 130)
The article is aimed at researching possibilities of optimizing production costs by minimizing the costs of raw material delivery based on the use of graph theory. In the analysis of dependence of deliveries from various factors the solutions of the task of optimum planning of production costs on supply of enterprise with raw materials are considered and elaborated. Generalization, analysis, systematization, formalization and modeling, applied in the course of the research, provided an opportunity to develop the theoretical and organizational foundations of accountance of the costs in terms of operating activity of economic entities on the basis of graph theory. The main task in this case was to provide cost optimization, formation of a graph-model of the optimal level of costs for the purchase of products for processing was selected as its constituent. The optimization model is formalized and substantiated, as well as recommendations for its practical implementation (formation of a monitoring commission and a system of documentary support) are offered, which will reduce the costs of time of the accounting workers on technical, routine operations thanks to mechanisms for simplification of algorithms of calculations and formation of output data.
Keywords: motivation, factors, remuneration, motivational model, improvements, formalization, algorithm, software module.
Fig.: 3. Tabl.: 5. Formulae: 4. Bibl.: 9.

Rozheliuk Viktoriia M. – Doctor of Sciences (Economics), Associate Professor, Professor, Department of accounting in the public sector and the services sector, Ternopil National Economic University (11 Lvіvska Str., Ternopil, 46020, Ukraine)
Email: [email protected]
Khorunzhak Nadiya M. – Doctor of Sciences (Economics), Professor, Professor, Department of Accounting and Taxation, West Ukrainian National University (11 Lvivska Str., Ternopil, 46009, Ukraine)
Email: [email protected]
Denchuk Pavlo N. – Candidate of Sciences (Economics), Associate Professor, Associate Professor, Department of Accounting in the Industrial Sector, Ternopil National Economic University (11 Lvіvska Str., Ternopil, 46020, Ukraine)
Email: [email protected]

Article is written in Ukrainian
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Reference to this article:
Rozheliuk, Viktoriia M., Khorunzhak, Nadiya M., and Denchuk, Pavlo N. (2018) “The Organizational and Methodical Foundations of Optimization of Costs Connected with Supply of Raw Materials.” Business Inform 7:122–130.

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