Development of a scenario profit planning model for a manufacturing enterprise

This article is devoted to the urgent problem of improving the planning of financial results based on the determination of break-even production volume. The conducted research using the example of Ural Plant of Construction Panels LLC made it possible to identify key problems in the financial management of the enterprise and propose specific, economically sound tools for their solution, which confirms the high practical significance of the research. A dynamic scenario planning model based on sensitivity analysis has been developed and proposed for implementation. For the practical implementation of the managed scenario, specific recommendations were given on the integration of CVP analysis into the financial planning regulations of UZSP LLC. These recommendations are intended to transform CVP analysis from a one-time diagnostic tool into a permanent management decision-making mechanism. The implementation of the proposed recommendations will not only significantly improve financial results, but also drastically reduce operational risk, which will create a solid foundation for the long-term and sustainable development of the enterprise.