Modeling the dynamics of the operating segment of the enterprise taking into account the time of investments in working capital

The dynamics of the result of production activity of an enterprise, represented by various economic indicators, including volume of output at successive time intervals, is the most important indicator of the efficiency and competitiveness of its operating segment. The purpose of this publication is the development and adaptation of a dynamic model of the operating segment of an enterprise with a market criterion of gross marginal income, production and technological, market and risk restrictions, and taking into account the time lag between investments made in this segment and their return in the form of an expanded base of fixed and variable assets consumed in the production process. It is shown that the dynamic model that describes this process in the formulation plan is given by difference equations, and in the particular case of a linear relationship between costs and output, by a homogeneous second-order difference equation, for which the authors adapted the previously known numerical algorithm based on data on the dynamics of output in the first two intervals. The exogenous and endogenous parameters of the dynamic model of the operating segment are presented and practical calculations of the dynamics are carried out for the case of a linear dependence of costs and output, which demonstrate that among the controlled parameters, indicators of the rate of investment in the working capital of an enterprise from its own sources, as well as the coefficient of autonomy of working capital, play an important role characterizing the risk of its structure.