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Review article

https://doi.org/10.31784/zvr.10.1.13

BUSINESS RESULTS MANAGEMENT APPLICATION THE PROFIT OPTIMIZATION MODEL IN A PRODUCTION COMPANY

Berislav Bolfek orcid id orcid.org/0000-0001-6968-2319 ; University of Zadar, Department of Economics, Zadar, Croatia


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Abstract

One of the key management activities in a manufacturing company is managing its business result based on timely and accurate business information. In carrying out this activity, management should monitor the movement of realized profits, which it compares with the planned profit. The problem arises if the realized profit is less than the planned profit, and this deviation is not within the allowed values. Therefore, the aim of the research in this paper is to set and develop a Profit Optimization Model in a Production Company that will provide management with information on maximum profit based
on optimized product sales range, considering all available production resources and market sales opportunities. The process of data transformation in the model takes place in five interconnected steps. Special mention should be made of the third and fifth steps in which the procedures for optimizing the profit by linear programming methods are carried out, noting that in the fifth step the procedure of optimizing the profit with the modified goal function is carried out. On the application example, the full functionality of the Profit Optimization Model in a manufacturing company was successfully
tested, which could enable the use of the model in companies that have different manufacturing activities. The expected contribution in this paper is a contribution to the development of an original model for profit optimization in a manufacturing company, which management should enable to manage business results.

Keywords

optimization; profit; model; linear programming; company

Hrčak ID:

277785

URI

https://hrcak.srce.hr/277785

Publication date:

20.5.2022.

Article data in other languages: croatian

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