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The need to improve the effectiveness of management decisions in the context of challenges and competition requires modern enterprises to apply information technologies and progressive management methods. The Direct-Costing method, which is used in modern financial information systems and ERP systems, requires an effective algorithm for allocating auxiliary production costs. The principle of production cost allocation in the Direct-Costing method is a general approach to allocation that is used in practice. The aim of the study is to develop an algorithm for the allocation of auxiliary production costs, which will enable the allocation of big-size tasks within an acceptable time frame. The properties of the general matrix of production cost allocation are analyzed, and conditions for reducing the number of iterations in the iterative allocation of overhead costs are formulated. The CostAlloc algorithm for allocating auxiliary production costs has been developed. The effectiveness of the CostAlloc algorithm was studied in comparison with the traditional iterative allocation algorithm. It was shown that in all analyzed cases, the parameters of the proposed CostAlloc algorithm are several times, and sometimes an order of magnitude better than the traditional allocation algorithm. The results of the research confirm the high efficiency of the developed CostAlloc algorithm in terms of the number of iterations required to obtain a solution with a given accuracy, as well as the operating time. The CostAlloc algorithm can be applied to calculate the allocation of auxiliary production costs in financial information systems or ERP systems for big-dimensional tasks in real time, which facilitates operational management decisions and increases the overall efficiency of enterprise management.