Managing the Business Systems of the Flexible Associations of Corporate Structures Based on Critical Parameters

Abstract

The article is aimed at developing and researching a conceptual methodical approach to defining the critical parameters of economic activities of business systems to manage the flexible associations of corporate structures (ACS). It is shown that in the conditions of modern economic activity, which is exposed to the factors of market uncertainty, the definition of critical, or marginal, indicators of the parameters of the business systems of the ACS is of particular importance. This is necessary, as any kind of resources of the business systems of the ACS are always limited. At the same time, the efficient use of all available limited resources determines the size of the area of their spectacular use, or the area of flexible management of a corporate association. Based on the analysis of published works, it is identified that the problem of complex accounting of the interaction of costs of all types of economic activities to be accounted for in the business planning of industrial production by the ACS, is not solved to determine the critical parameters. The analysis of the limitations of the margin analysis method for flexible management of the ACS in the face of uncertainty of the market environment does not solve this problem. A conceptual model of the ACS activity is proposed, which is used in this research to form and manage the critical values of parameters expressed through the balance sheet sections and the Lebesgue measure. It is proved that the theoretical value of the developed approach to determining the critical parameters of the business systems of the ACS on the basis of the Lebesgue measure consists in a comprehensively taking into account the interaction of costs of all types of economic activities to be accounted for in business planning of industrial production. The calculation data and graphs are presented, which allow to practically determine the critical indicators of the parameters of the business systems of the ACS and to flexibly manage the parameters of the current consolidated balance sheet to prevent the critical status of the business system of the ACS.

Keywords

• formation
• integration
• projecting
• lebesgue measure
• critical parameters
• balance sheet