MANAGING COSTS BY USING THE LINEAR PROGRAMMING METHOD AND THE SOLUTION OF THE DUAL TASK IN THE CONSTRUCTION MATERIALS INDUSTRY

The article describes the modeling of the costs arising in the everyday activities of any organization and its subsidiaries. The costs of items costing reveal the nature and structure of production, which gives the opportunity to control costs, identifying priority areas for cost reduction. Presents mathematical model of the dual optimization forecasting of financial results through cost management. This algorithm allows to minimize costs and maximize the financial results of the organization, by determining the release of more popular products, which in turn increases the effectiveness of the organization. Testing of the model was conducted in the building materials industry.

linear programming, dual task, model, analysis, methods, costs, profit, optimization, forecast, accounting policy, accounting