Özet:

The object of research is the features of the formation, use and development of the economic and mathematical model of the innovative development of the production system of industrial enterprises (IE). One of the main problems in the field of modeling innovation processes and optimizing the development processes of IE production systems is that the existing economic and mathematical models of the innovative development of the production system do not take into account the task of optimizing the production program in the operational management system. Here the interrelation of control accounts of digraphic accounting is important, based on the analysis of the specific features of the IE production capacity in the system for ensuring its competitiveness. In the process of research, the methods of generalization, systematization, system analysis, economic and mathematical modeling and a graphic method are used. With the help of these methods, a system of relations (equations) of the economical and mathematical model of the innovative development of the IE production system is proposed and theoretical principles are substantiated. As well as, existing solutions are systematized and practical recommendations for determining an option from an acceptable variant of the IE production program of an option that satisfies the conditions of production and optimizes the objective function in the “costs – production volume – profit” system are improved. Namely – the optimal ratio of the volume of production (sales) of products with the costs and the absolute financial criterion of development (net profit) of the enterprise. It is found that the production system of a modern IE should take into account the conceptual framework for determining the break-even and effective production volumes and consists of 3 subsystems: the “innovation” subsystem, the “development” subsystem and the “production” subsystem. The economical and mathematical model of the innovative development of the IE production system based on the business model for determining the break-even and effective production volumes in the system “costs – production volume – profit” in the enterprise is improved. And also takes into account the task of optimizing the production program in the system of operational management, taking into account the relationship of control accounts of digraphic accounting. The presented research should be considered when improving the IE system-oriented diagnostics and monitoring. Author Biographies Ruslan Skrynkovskyy, Lviv University of Business and Law, 99, Kulparkіvska str., Lviv, Ukraine, 79021 PhD, Associate Professor Department of Business Economy and Information Technology

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