A MODEL FOR ASSESSING THE IMPACT OF TARIFF CHANGES ON THE COMPANY'S FINANCIAL RESULTS

Abstract

The relevance of the topic. The most effective approach to studying and forecasting intersectoral economic relations is to use models that are modified versions of well-known input-output balance models. The methodological aspect is to develop a new model that is a modification of the existing semi-dynamic input-output balance model. Purpose. The analysis of existing models and plans, as well as the process of digitalization of the company's economic development, confirms the need to create a comprehensive model. This model should take into account the dependence of income and expenses on product tariffs, as well as the elasticity of demand for services and the impact of tariffs on the prices of consumed resources, which is determined by the structure of intersectoral relations. Methodology. To achieve the research objectives, complex methods were used, including a systematic analysis of existing simulation models designed for operational management of the company, as well as mathematical modeling methods. Results and conclusions. The research results formed the basis for creating a model that visualizes the distribution of products in three key areas: meeting current production needs, financing capital investments in the creation of production assets, and final consumption. The model has a three-block structure, where each block is closely connected to the others. The first block is responsible for the balance of production and distribution of products. The second block covers the balances of enterprises' income and expenses, as well as the algorithms for profit distribution. The third block models the process of transforming production investments into new capacities and describes the dynamics of fixed assets and production potential. Scope of application. Research results can serve as a basis for constructing and modernizing the methodological apparatus of operational management in modern corporations.