Using Elements of Marginal Analysis in Managing Transformation of the Asset Structure of a Shipbuilding Enterprise

Abstract

The presented study is devoted to the issues of transforming the assets of complex knowledge-intensive industrial production in order to increase the efficiency of their use while simultaneously taking into account the interests of both owners (investors), management and direct participants in the production process. The object of the study is a shipbuilding shipyard, which has the specifics of organizing such production in the Russian Federation, i.e. combining the features of both specialization and cooperation and operating in conditions of a significant share of government orders in the current and future portfolios. The theory of control of production systems contains methods, methodologies and recommendations related primarily to stationary systems, the activity of which in conditions of perfect competition is described by equilibrium models. The main vector of scientific research of the authors of the article is the study of non-stationary processes, forecasting and methodology for managing the characteristics of shipbuilding production systems in various market conditions. Effective development of an enterprise is the general goal of microeconomic management. The article sets tasks to normalize the level of costs in shipbuilding, in particular during the construction of the lead ship, and to reduce costs taking into account a given level of risk, taking into account construction cycles. In order to further review and justify the implementation of innovative programs, the necessary and sufficient reform of the enterprise’s assets, which must precede the receipt of orders from government agencies. Elements of marginal analysis (CVP analysis) were used as a research method. It shows the impact of asset structure on important economic indicators, for example, the “break-even area” of the ship construction process. As a result, the authors introduce into scientific use the concept of “break-even area” and the area of “financial risks” as a function of changes in the construction cycle. An economic indicator is proposed that can be used to determine the economic feasibility of transferring the construction of a marine equipment facility to a specific enterprise and to justify programs for reforming the structure of the property complex. A methodological approach to solving the problem of managing innovative processes to change the cost structure at a shipbuilding enterprise is proposed in order to reduce the cost of construction and at the same time ensure an acceptable level of operational risk.