Digital discrete simulation model of profit formation taking into account the dynamics of cash flows, the level of quality of labor resources

An analytical and digital model of the problem of determining the optimal amount of investments in personnel training, taking into account restrictions on the dynamics of cash flows, has been developed. The proposed model differs from the existing ones in that the enterprise, managing the amount of investment in personnel training, changes the unit cost, the amount of staff salary costs and thus ensures the maximum amount of profit. To determine the effectiveness of investments in personnel training, the magnitude of the effect obtained by the enterprise from cost reduction is calculated and the amount of change in employee salaries is determined. Thus, to assess the effectiveness of investments in personnel training, the magnitude of the cumulative effect change is determined, taking into account the increase in profits by reducing the cost of the launch vehicle, reducing profits by increasing salaries to employees and the amount of investments in increasing the proportion of trained employees. An optimization problem has been formed, for which a computer simulation model has been developed and analytical conditions for the existence of an optimal value have been determined. Taking into account the dynamics of profit formation flows, the effectiveness of investments in personnel training was determined and it was shown that an increase in the share of trained employees per monetary unit of investment had an effect of more than 10 billion units. Using statistical data, the parameters of functional equations characterizing the dependence between the amount of change in unit cost and staff salary costs on the proportion of trained personnel are determined. As a result of solving a computer simulation model of the formation of the profit rate of an enterprise, taking into account investments in personnel training, a graph of the trajectory of changes in the profit rate when the proportion of trained employees changes to the optimal value is presented.