Business analysis of factors and conditions for the development of sugar production organizations

Abstract

The purpose of this study is, using the example of sugar production, to identify parametric characteristics and relationships that make it possible to simulate an algorithm and assessment procedures for predicting the possible results of the economic activity of processing organizations in the context of unstable business relations with suppliers of beet raw materials. The developed methodological approach is based on the classification of factors and conditions by sources of occurrence (external, conjugate and internal environment). When modeling scenario and situational changes, the assumptions inherent in the law of “diminishing returns” were made. In particular, only units of the conjugate environment (beet losses during storage and transportation; sugar losses during storage and in production; conjugation coefficient) are presented as dynamic (subject to change) indicators, the rest are positioned as constants, justifiably unchanged in the short term. Approbation of the proposed valuation procedures made it possible to identify imbalances in the level of dynamics of the resulting indicators (specific profit from sales (per ton of product) and profitability of sales with deviations in the values of the conjugation coefficient of the relative base level characterizing the balance of business relations with suppliers. Based on the results obtained, a conclusion was made about the possibility of manifestation of the established disproportions and the effective use of the proposed methodological approach for their leveling in the subjects of other industries.