Improving the efficiency of enterprise production through the implementation of economic and analytical models: evidence from LLC «KT Cosmetics»

Abstract

The article explores the theoretical and applied foundations of intensifying production processes through the implementation of modern economic and analytical tools. The critical role of innovative methods for diagnosing and planning enterprise activities in ensuring business sustainability under conditions of high market volatility is substantiated.

Using the example of LLC “KT COSMETICS” the trajectory of financial and economic indicators is analyzed, confirming the growth of the company’s revenue and net profit. At the same time, a gap between the intensity of cost accumulation and the dynamics of labor productivity is identified, which determines the relevance of optimization measures.

The study verifies key performance indicators, in particular profitability and labor productivity, which served as the basis for developing an economic-analytical model for cost minimization taking into account resource constraints. The advantages of applying a project-based approach as a mechanism for the systematic implementation of organizational transformations are substantiated.

The scientific novelty of the research consists in the integration of a linear programming optimization model with a project-based management approach, specifically adapted to the needs of perfumery and cosmetics manufacturing enterprises in Ukraine under conditions of post-war economic instability, supply chain disruptions, and rising raw material costs. Unlike previous studies that mainly addressed general theoretical issues or macroeconomic aspects, this work offers a practical, industry-specific tool that accounts for the high raw material intensity, strict quality standards, and limited resource availability characteristic of the sector. The proposed comprehensive algorithm combines diagnostic analysis, mathematical cost optimization, and phased project implementation, supplemented by quantitative forecasting of the economic effect. This integrated framework enables not only the identification of efficiency reserves but also the real-time adjustment of managerial decisions in a highly uncertain environment.

The relevance of the topic is driven by the intensification of competitive pressure and the growing demand for scientifically grounded instruments of cost and resource management amid economic instability. The ability to promptly identify deviations between planned and actual performance and rapidly adjust managerial decisions has become strategically important for maintaining competitiveness and financial stability.

The methodological basis of the study comprises a combination of general scientific and specialized methods: horizontal and vertical analysis to evaluate the dynamics and structure of financial and economic indicators; coefficient analysis for verifying profitability and labor productivity; mathematical programming for building the cost minimization model under resource constraints; and the project approach as a tool for structured and phased implementation of organizational changes.

The practical value of the article lies in the possibility of direct application of the developed cost optimization model by enterprises across various industries aiming to enhance production efficiency. The proposed toolkit can be effectively integrated into management accounting and operational planning systems, thereby facilitating more informed and timely managerial decision-making under limited resources and dynamic market conditions.