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September 18, 2026
When Pictures Hinder Understanding: Illustrations May Impede Learning of Abstract Ideas
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Design of Intelligent Enterprise Systems Focused on Economic Efficiency

P. 737–740.
Garina E. P., Garin A., Kuznetsov V., Smirnova Z., Artemyeva M. V.

Based on the logic the enterprise is a corporate system consisting of interconnected elements’ network and the production is engineering of corporate systems, the development driver could be a systemic approach to the conceptual design of intelligent corporate (technical) systems. They are adaptive, reliable, predictable and easy to use, and have the potential to increase profitability. However, there is a problem that by making additional advantages for the manufacturer due to the assortment’s growth and the increase in product functionality, their high complexity (due to the increase in functionality) leads to higher costs, reducing the size of the benefits. It is therefore important to balance the costs and benefits of these systems at an early stage of product development (PD activity). The aim of this paper is to systematically approach the conceptual design of intelligent enterprise systems, the benefits of development and the resulting economic efficiency. Research objectives are: (1) studying the definitions of “benefit”, “economic efficiency”, “product development costs”; (2) understanding the origin of costs, as well as cost management methods potentially applicable in PD activities. The presented set of cost management methods provides an opportunity to comprehensively support the process of conceptualizing enterprise systems from the point of tracking benefits, economic effects. Thus allow supporting the stage of concept development and decision making on the product from a cost point of view. Procedural methods and management tools focus on the development of complex products, mastering complex corporate processes.

Language: English
DOI
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Keywords: cost managementinformation and communications technology Enterprise Systems

In book

Business 4.0 as a Subject of the Digital Economy
Springer, 2022.
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