ІНТЕГРОВАНИЙ ПІДХІД ДО УПРАВЛІННЯ ПРИБУТКОМ ПІДПРИЄМСТВА НА ОСНОВІ РИЗИК-ОРІЄНТОВАНОГО МОДЕЛЮВАННЯ В УМОВАХ СТАЛОГО РОЗВИТКУ

Ganna Myroshnychenko; Yiliia Shtyk

doi:10.32782/2415-3583/40.31

Ganna Myroshnychenko State University “Kyiv Aviation Institute” https://orcid.org/0000-0003-1530-3672
Yiliia Shtyk State University “Kyiv Aviation Institute” https://orcid.org/0000-0002-3988-6641

DOI: https://doi.org/10.32782/2415-3583/40.31

Keywords: economic and mathematical modeling, profit management, risk management, sustainable development, managerial decision-making

Abstract

The article investigates an integrated approach to enterprise profit management based on risk-oriented modeling in the context of sustainable development. The purpose of the study is to develop a methodological framework that combines economic and mathematical modeling with risk management tools to improve the quality of managerial decision-making under conditions of uncertainty. The paper justifies the relevance of transitioning from traditional deterministic profit management models to dynamic multilevel models that account for production, financial, innovation, and risk factors. A comprehensive profitability model is proposed that integrates production functions, profit maximization using Lagrange multipliers, systems of constraints, and risk assessment functions. Special attention is paid to the continuum approach, which considers economic, social, and environmental dimensions as interrelated components of sustainable enterprise development. The model incorporates innovative activity, resource constraints, information flows, and synergistic effects of factor interaction, allowing the evaluation of nonlinear impacts on profit formation. An algorithm for risk-oriented profit management is developed that combines financial analysis, economic diagnostics, optimization procedures, and continuous monitoring. The practical implementation of the model ensures a balanced approach to profit maximization and financial stability through the integration of risk identification, scenario analysis, and optimization of production and financial parameters. The results demonstrate that the proposed approach enhances the adaptability of financial management systems, strengthens enterprise resilience in volatile economic conditions, and contributes to long-term sustainable development. The findings can be applied in strategic planning, risk assessment, and profit optimization processes. In addition, the proposed methodological framework creates prerequisites for the digitalization of profit management systems and the application of advanced analytical tools, including scenario modeling and artificial intelligence technologies.

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AN INTEGRATED APPROACH TO ENTERPRISE PROFIT MANAGEMENT BASED ON RISK-ORIENTED MODELING IN THE CONTEXT OF SUSTAINABLE DEVELOPMENT

Abstract

References