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"+." — this indicator is considered as a component of the list of CVP analysis indicators

Table 1 "+." — this indicator is considered as a component of the list of CVP analysis indicators

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approaches to the implementation of each stage. As indicators of profit management, the authors considered indicators of CVP analysis. The methodical approach allows for the formation of a system of indicators for the operational analysis of an enterprise in a certain industry by taking into account its specific features, as well as the opinions of leading specialists in this industry and scientists in the field of enterprise profit management. Later, the selected list of indicators was refined according to the requirements of the time [17]. According to practical experience, the approach was refined in order to take into account the specifics of the work and the re- quirements of the enterprise where CVP analysis will be carried out. Another stage was added — the selection of indicators using the pairwise comparison method. A pairwise comparison is proposed to be carried out by the deputy in charge of economics, or the financial director or the chief economist. Thus, the improved algorithm for selecting CVP analysis indicators is presented in Fig. 4.2.
approaches to the implementation of each stage. As indicators of profit management, the authors considered indicators of CVP analysis. The methodical approach allows for the formation of a system of indicators for the operational analysis of an enterprise in a certain industry by taking into account its specific features, as well as the opinions of leading specialists in this industry and scientists in the field of enterprise profit management. Later, the selected list of indicators was refined according to the requirements of the time [17]. According to practical experience, the approach was refined in order to take into account the specifics of the work and the re- quirements of the enterprise where CVP analysis will be carried out. Another stage was added — the selection of indicators using the pairwise comparison method. A pairwise comparison is proposed to be carried out by the deputy in charge of economics, or the financial director or the chief economist. Thus, the improved algorithm for selecting CVP analysis indicators is presented in Fig. 4.2.
@ Table 4.2 Assessment of the probability of the results of the expert survey
@ Table 4.2 Assessment of the probability of the results of the expert survey
The enterprise always operates in a certain industry, which has its own characteristics, which must be taken into account when making management decisions, and therefore also when justifying the list of operational analysis indicators. The specifics of the industry are best known by specialists who work in it. The study is devoted to enterprises of the road industry. The latter is a component of the coordinated road and transport complex, which is the basis of the development of the country as a whole. A group of 18 experts was created according to two methodical approaches to selecting the number of experts [16, 17]. The expert competence coefficient was 0.82. Each specialist was given a developed questionnaire, in which it was suggested to rank the indicators according to their strength in relation to the results of the work of road organizations. The list of investigated indicators inclu- ded: X1 — specific marginal income; X2 — safety zone; X38 — break-even implementation; X4 — point of closing the enterprise; X5 — consumer satisfaction index; X6 — coefficient of operating leverage; X7 — effectiveness of financial leverage; X8 — marginal income; X9 — break-even point; X10 — power of the operating lever; X11 — financial leverage; X12 — operating lever; X13 — consumer engagement index; X14 — reserve of financial strength; X15 — safety factor; X16 — margin of safety; X17 — target volume of production; X18 — break-even price; X19 — coefficient of marginal income; X20 — price coefficient; X21 — index of consumer constancy. It was proposed to give rank 1 to the most important indicator, 21 to the least important. Based on the results of the questionnaire, a polygon was built for the distribution of the sums of the ranks of the CVP analysis indicators (Fig. 4.3).
The enterprise always operates in a certain industry, which has its own characteristics, which must be taken into account when making management decisions, and therefore also when justifying the list of operational analysis indicators. The specifics of the industry are best known by specialists who work in it. The study is devoted to enterprises of the road industry. The latter is a component of the coordinated road and transport complex, which is the basis of the development of the country as a whole. A group of 18 experts was created according to two methodical approaches to selecting the number of experts [16, 17]. The expert competence coefficient was 0.82. Each specialist was given a developed questionnaire, in which it was suggested to rank the indicators according to their strength in relation to the results of the work of road organizations. The list of investigated indicators inclu- ded: X1 — specific marginal income; X2 — safety zone; X38 — break-even implementation; X4 — point of closing the enterprise; X5 — consumer satisfaction index; X6 — coefficient of operating leverage; X7 — effectiveness of financial leverage; X8 — marginal income; X9 — break-even point; X10 — power of the operating lever; X11 — financial leverage; X12 — operating lever; X13 — consumer engagement index; X14 — reserve of financial strength; X15 — safety factor; X16 — margin of safety; X17 — target volume of production; X18 — break-even price; X19 — coefficient of marginal income; X20 — price coefficient; X21 — index of consumer constancy. It was proposed to give rank 1 to the most important indicator, 21 to the least important. Based on the results of the questionnaire, a polygon was built for the distribution of the sums of the ranks of the CVP analysis indicators (Fig. 4.3).
SASS eee aE EREOAS Te Siesn= Se reAee! TR MERSETAE S ee In ‘the work, a pairwise comparison of the questionnaire indicators was carried out by tht chief economist of the road organization of the Kharkiv region of Ukraine, where it was plannet to use the selected indicators. On the basis of the obtained results, a histogram and a polygon o the distribution of the sums of the ranks of the CVP analysis indicators of the activity at this en terprise were constructed (Fig. 4.4).
SASS eee aE EREOAS Te Siesn= Se reAee! TR MERSETAE S ee In ‘the work, a pairwise comparison of the questionnaire indicators was carried out by tht chief economist of the road organization of the Kharkiv region of Ukraine, where it was plannet to use the selected indicators. On the basis of the obtained results, a histogram and a polygon o the distribution of the sums of the ranks of the CVP analysis indicators of the activity at this en terprise were constructed (Fig. 4.4).
@ Table 4.3 Indicators of CVP analysis of road enterprises
@ Table 4.3 Indicators of CVP analysis of road enterprises
@ Continuation of Table 4.3 *Conventional designations: | — income from the sale of products without VAT, money unit; V, — variable costs, money unit; V,,,— variable costs per unit of activity, money unit; C,,,..— constant costs, money unit; P — price of a unit of activity, money unit; C — total number of clients (customers); C, — the number of positive reviews from customers who purchased the product, units; C, — the number of new customers, units; C,,.,— the number of consumers who made more than five orders, units
@ Continuation of Table 4.3 *Conventional designations: | — income from the sale of products without VAT, money unit; V, — variable costs, money unit; V,,,— variable costs per unit of activity, money unit; C,,,..— constant costs, money unit; P — price of a unit of activity, money unit; C — total number of clients (customers); C, — the number of positive reviews from customers who purchased the product, units; C, — the number of new customers, units; C,,.,— the number of consumers who made more than five orders, units
@ Table 4.4 Calculation of CVP indicators — analysis of the activity of the road organization of Ukraine
@ Table 4.4 Calculation of CVP indicators — analysis of the activity of the road organization of Ukraine
@ Table 4.5 Fragment of the DMAT symbolic matrix of controlled indicators of the road organization in Ukraine
@ Table 4.5 Fragment of the DMAT symbolic matrix of controlled indicators of the road organization in Ukraine
@ Table 4.6 Pairwise comparison table In addition to the developed apparatus for depicting various types of participation in the perfor- mance of work, the DMAT matrix has another advantage: the possibility of transitioning from the symbolic designation of responsibility to numerical and using the obtained indicators in the analysis and design of organizational solutions. This transition is carried out through a table of pairwise comparison of types of responsibility marked with symbols [19]. A fragment of such a table is presented in Table 4.6.
@ Table 4.6 Pairwise comparison table In addition to the developed apparatus for depicting various types of participation in the perfor- mance of work, the DMAT matrix has another advantage: the possibility of transitioning from the symbolic designation of responsibility to numerical and using the obtained indicators in the analysis and design of organizational solutions. This transition is carried out through a table of pairwise comparison of types of responsibility marked with symbols [19]. A fragment of such a table is presented in Table 4.6.
@ Table 4.7 Table of pairwise comparison of labor intensity of controlled indicators As a result, it was found that the most labor-intensive indicators are variable costs per unit of activity, the total number of customers, the price of a unit of the volume of activity, the volume of activity. Next, the character matrix is converted into a numerical one. This can be done using Microsoft Excel. For convenience, the calculated final values can be presented as a percentage, i.e.., divide the labor intensity of work execution and loading of structural units by the total number of points and multiply by 100. A fragment of the obtained results is shown in Table 4.8. As a result of compiling the DMAT matrix, it was found that the most labor-intensive indica-
@ Table 4.7 Table of pairwise comparison of labor intensity of controlled indicators As a result, it was found that the most labor-intensive indicators are variable costs per unit of activity, the total number of customers, the price of a unit of the volume of activity, the volume of activity. Next, the character matrix is converted into a numerical one. This can be done using Microsoft Excel. For convenience, the calculated final values can be presented as a percentage, i.e.., divide the labor intensity of work execution and loading of structural units by the total number of points and multiply by 100. A fragment of the obtained results is shown in Table 4.8. As a result of compiling the DMAT matrix, it was found that the most labor-intensive indica-
® Table 4.8 Fragment of the numerical matrix of DMAT controlled indicators of the road organization in Ukraine Conventional designations: C — estimated labor intensity of the performed work; S — assessment of the labor intensity of all operations performed by a specific position, structural unit Thus, the methodical approach to the development of the PAMI list by the enterprise on the yasis of the use of the proposed set of actions for the formation of the composition of the system of controlled indicators of effective management of the enterprise, which provides a reasoned choice by conducting a study of existing approaches to the composition of performance indicators, -aking into account the specifics of the industry in which it operates, received further development anterprise and the use of the DMAT matrix for the distribution of responsibilities, which is a full- ‘ledged tool for organizational analysis and planning.
® Table 4.8 Fragment of the numerical matrix of DMAT controlled indicators of the road organization in Ukraine Conventional designations: C — estimated labor intensity of the performed work; S — assessment of the labor intensity of all operations performed by a specific position, structural unit Thus, the methodical approach to the development of the PAMI list by the enterprise on the yasis of the use of the proposed set of actions for the formation of the composition of the system of controlled indicators of effective management of the enterprise, which provides a reasoned choice by conducting a study of existing approaches to the composition of performance indicators, -aking into account the specifics of the industry in which it operates, received further development anterprise and the use of the DMAT matrix for the distribution of responsibilities, which is a full- ‘ledged tool for organizational analysis and planning.
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