Some aspects of determining the economic effect of creating reserves of production capacity

Planning an organization's order portfolio at an economically feasible level of production capacity utilization implies the formation of reserves that are needed to meet the planned indicators. These reserves provide the necessary conditions for scientific and technological development, increasing the efficiency of the use of natural resources, the stability of the production process, and the growth of production in the face of increasing demand for it. The reserve of production capacity, calculated in order to ensure a minimum of current costs per unit of production, is necessary to exclude the negative impact of factors that are inextricably linked to production activities, which reduce the synchronicity of the work of interrelated structural divisions due to the discrepancy between the rates of their technical development and economic performance, and causes significant losses of economic benefits. The article describes the method of calculating the reserve of production capacity, taking into account such economic indicators of the enterprise, as output during the work of production units at the level of technical and economic capacity and the constant and variable production costs associated with this work, the profit received when working at the level of technical capacity, as well as the volume of production at consumer facilities under similar conditions. Approaches to the search for the optimal value of the production capacity reserve using this technique are formulated, as well as the possibility of its modification under various conditions, including when necessary to address issues of sustainable development and environmental safety.