THE IMPACT OF LABOUR-SAVING TECHNOLOGICAL CHANGES ON THE PROCESS OF BUSINESS EXPENDITURE STRUCTURING

At present, the profitability of many Ukrainian enterprises is low, and some enterprises are unprofitable. The improvement of cost management plays an important role in increasing efficiency of domestic enterprises. This mechanism includes the process of business expenditure structuring, which, in turn, is largely determined by the technical and economic parameters of applied technological processes. In this regard, the change of technologies, including labour-saving technological changes, can significantly affect the structure of business expenditure. This paper outlines the features of such impact. In particular, the essence and main components of the process of business expenditure structuring are determined. The role of technical and technological factors in the totality of factors of business expenditure structuring is determined. Grouping of types of labour-saving technological changes is presented and the main characteristics of such changes are defined. It has been revealed that the implementation of labour-saving technologies significantly affects the ratio of current and investment expenditures of enterprises. The current enterprise expenditure is divided per a unit of production depending on the level of its capital intensity. In particular, we allocated the costs that do not depend on changes of this level; costs that decrease with the increase of specific capital intensity; costs that increase with the increase in the capital intensity of products. Analytical expressions were constructed, by means of which it is possible to estimate the impact of labour-saving technological changes on the change of the structure of operating business expenditure. The method of choosing the optimal labour-saving technological change is developed. The findings can be used by enterprise managers and experts in developing projects on mechanization and automation of production processes.