Simulation of balanced scorecard for forecasting cybernetic cost collaboration of engineering enterprises

The article examines the problem of simulation modeling of the relationship between the level of production efficiency of mechanical engineering enterprises and the distribution of cybernetic costs in the process of mechatronic robotic functions collaboration. Within the framework of the balanced scorecard concept, based on the methodology of experimental studies using raster electronic mechatronic modeling of cybernetic contact zones, a comprehensive forecasting of the influence of key leading positive and negative projection factors on the effectiveness of cybernetic cost collaboration is carried out. Through the author’s simulation method of criteria-based analysis strategic projections of the balanced scorecard are formed and the simulation model of the resource potential of the cybernetic cost collaboration of engineering enterprises is proposed. As a result of the research, an analytical tool for evaluating and managing the production efficiency is elaborated and it contains the concept of simulation modeling of the interdependence between the cybernetic cost collaboration and the factors of the balanced scorecard projections. The simulation technology of the balanced scorecard ensures the convergence of the processes of functioning of mechatronic robotic factors, components and systems within the framework of optimizing cybernetic costs and identifying prospects for the sustainable development of mechanical engineering production.


Introduction
In the conditions of clustering of mechanical engineering production, the development of new mechatronic models of the resource potential of enterprises participating in innovative clusters becomes possible due to the multidimensional collaboration of cybernetic costs for designing an ecosystem of electronic robotic objects. In relation to the machine-building industry, the "leading points" of the emergence of system-forming engineering enterprises are the key cloud procedures for the development and manufacture of products, which form the reference positive and negative factors of electronic projections of the mechatronic balanced scorecard [1]. At the same time, the processes of digital mechanical clustering, based on the information and technological integration of cybernetic cost sources and the complication of automatic simulation tools, determine the negative effect in the form of uneven collaboration segments and a decrease in the production efficiency of engineering enterprises. The inefficiency of the implementation of mechatronic robotic machine-building functions of systemforming enterprises ultimately leads to the lack of prospects for the development of the innovation cluster as a whole [2]. In 2010-2018, low rates of functionality of robotic systems (2.34%), development of mechatronic resources (3.25%), collaboration of enterprise life cycles (3.64%) caused the rate of decline in innovation activity of electronic platforms for optimizing production costs (-4.3%), electronic engineering of cluster processes (-5.9%), description of clouds of technical means dysfunctions (-6.3%), IOP Publishing doi:10.1088/1757-899X/1155/1/012047 2 maintenance of electronic profiles of cluster participants (-6.7%) [3]. In turn, for the period from 2019 to the first quarter of 2020, the moderate average annual rate of implementation of mechatronic systems Enterprise Resource Planning (ERP) and Product Data Management (PDM) (7.84%) affected a slight increase in the production efficiency of the cybernetic cost collaboration and electronic platforms (the rate of decline, respectively -3.2%, -4.3%, -5.9%, -5.7%) [3]. The observed changes reflect the decisive role of the collaboration of cybernetic costs in the formation of the resource potential of mechanical engineering enterprises and the possibility of a positive impact of the key collaboration factors on the level of production efficiency of mechatronic objects. In this regard, to manage the effectiveness of cybernetic functions of engineering enterprises, it is necessary to simulate strategic projections of the balanced scorecard that allow forecasting the impact of leading positive and negative projection factors on the effectiveness of cybernetic cost collaboration [4][5][6].

Materials and methods
Modern mechatronic technologies of Industry 4.0 are characterized by the production of new robotic systems that integrate various combinations of electronic objects and cybernetic costs using high-tech equipment, advanced techniques and methods to improve the quality and efficiency of products in machine-building production [7]. Through the constant introduction of technological innovations, the improvement of the most critical phases of the life cycle of technical products ensures the optimization of production costs and design of robotics with the release of 3-4 new unique types of mechatronic products per year. As a result of the most rational application of brain models of robotic processes based on the software product CAMS (delatex), the range of manufactured engineering equipment includes a balanced and optimally selected composition of electronic mechatronic objects, obtained with the constant interaction of key factors of the balanced scorecard projections and parameters of the resource potential of cybernetic cost collaboration [8][9][10]. The simulation of the balanced scorecard allows us to comprehensively assess and improve the production efficiency of engineering enterprises when constructing a mathematical dependence of the resource potential of the collaboration on the key leading indicators of strategic projections (typical positive and negative factors of the innovation and production clustering mechanism).
The problem of the research is to determine the approach to simulation modeling of the interdependence between the level of production efficiency of mechanical engineering enterprises (the resource potential of cybernetic cost collaboration) and the factors (robotic functions) of the balanced scorecard projections. The relevance of the problem is determined by the need to identify strategic prospects for the effectiveness of the distribution of cybernetic costs in the process of collaboration of mechatronic functions associated with overcoming the decline in innovative activity of machinebuilding enterprises.
The purpose of the work is to elaborate a simulation forecasting model of the resource potential of the cybernetic cost collaboration for further development of a simulation technology for adapting the balanced scorecard to the convergence of the processes of functioning of mechatronic robotic factors.
The research methods are criteria-based analysis (the method developed by the author), the Delphi method, the method of forecasting scenario, the analysis of causal relationships, empirical analysis, raster electronic mechatronic modeling of cybernetic contact zones using JSM-6490LV, elements of the analysis of ERP and PDM solutions.
To select the key leading factors of the strategic projections of the balanced scorecard, it is proposed to use the author's method of criteria-based analysis through the unified list of criteria for identifying typical factors of production efficiency of cybernetic cost collaboration. Criteria-based analysis within the framework of an innovative approach to simulation modeling of the balanced scorecard will allow us to establish the correspondence of the generated trends in the formation of collaboration with the essence of the identification criteria. As reference indicators based on the selection results, it is assumed to identify factors that meet all the established criteria. The experimental research methodology, based on raster electronic mechatronic modeling of cybernetic contact zones using JSM-6490LV and the analysis of ERP and PDM solutions, becomes the basis for building a simulation model of the resource

Results
Comprehensive forecasting of the obtained positive and negative factors of the balanced scorecard projections, the level of efficiency of cybernetic cost collaboration and the trends in the functioning of mechatronic robotics in machine-building production characterize the potential for improving the existing cluster cloud resources and visualization of electronic production facilities with specific features of production activities (conditions for the occurrence of factors). In this regard, the key reference factors should be considered standard and unified in relation to the simulation of the resource potential of cybernetic cost collaboration of engineering enterprises that have similar specifics and specialize in the production and sale of computer-integrated engineering systems and intelligent robotic systems. A necessary condition for improving the strategic projections of the balanced scorecard and the emergence of a positive effect from the collaboration of cybernetic costs of machine-building enterprises should be a positive relationship between the processes of the emergence of factors and cybernetic costs caused by cybernetic shifts and unified identification criteria. In the case of mechanical engineering enterprises, this interdependence consists in the dual function of factors, in which they act as key projection factors and cost components (electronic and computer integrated resources). At the same time, the unified selection criteria that determine the effectiveness of the use of cybernetic information systems in the production of mechatronic products provide a projection of the influence of factors on the strategic prospects for improving production efficiency (achieving sustainable development of the resource potential of the collaboration). The concept of simulation modeling of the interdependence between the cybernetic cost collaboration of mechanical engineering enterprises and the factors of the balanced scorecard projections based on the author's method of criteria-based analysis is presented in figure 1.
The parameters of cybernetic costs that determine the vectors of the influence of factors (resources) on the indicator of resource potential are multiplicative values. Therefore, it is necessary to take them as scalars that are close in modular value to 1.
Forecasting of production efficiency using the experimental research methodology based on raster electronic mechatronic modeling of JSM-6490LV cybernetic contact zones and ERP and PDM technologies shows that the effectiveness of cybernetic cost collaboration is influenced, in addition to the resource factors reflected in the model, by the vertical compression coefficients of electronic objects and maneuverability coefficients (the functionality of financial resources invested in mechatronic products). Therefore, for a more accurate assessment of the impact of the factors of the balanced scorecard projections, it is necessary to take into account these coefficients.
Based on the double function of the projection factors of the balanced scorecard, we have elaborated the simulation model of the resource potential of cybernetic costs of machine-building enterprises. Parameters (resources) of cybernetic costs related to all stages of improvement of strategic projections are numbered by indexes 1, 2, 3. The general view of the simulation model is given below (equation 1): The level of influence of reference factors of cybernetic costs determines the possibilities and limitations of adapting machine-building production to the adjustment of functional tools aimed at increasing the innovation activity of the subjects of cybernetic cost collaboration using the elaborated simulation model. In the conditions of constant innovation and technological improvement of production output, the forecasting process based on the simulation model of cybernetic cost collaboration allows us to study the surface and structure of mechatronic resources and analyze the prospects for increasing the resolution of electronic objects in order to comprehensively manage the production efficiency of engineering enterprises based on the balanced scorecard.

Discussion
The proposed simulation technology for the formation of the balanced scorecard ensures the convergence of the introduced functional adjustments based on the combination of tools for integrated assessment and management of the production efficiency of machine-building enterprises. The unified nature of the innovation criterion, which determines the possibility of using a simulation model of the resource potential of the cybernetic cost collaboration and identifying the prospects for their optimization, is due to the priority influence of mechatronic robotic factors, components and systems on the choice of strategy and mission determining the development of machine-building clustering mechanisms as the main goal of the collaboration. In accordance with the strategy and mission, the developed analytical tools for evaluating and managing production efficiency within the framework of the balanced scorecard concept are aimed at achieving this goal and will always be based on the conducted simulation modeling.

Conclusion
The main conclusions of the research are presented as follows: • The construction of the concept of simulation modeling of the interdependence between the cybernetic cost collaboration of mechanical engineering enterprises and the factors of the balanced scorecard projections allowed us to develop the simulation model of the resource potential of the collaboration and to forecast the efficiency of machine-building production; • The balanced scorecard and simulation model developed using the author's method of criteriabased analysis allowed us to expand the theoretical understanding of the role and functionality of mechatronic factors and processes in the comprehensive assessment and management of resource potential based on key reference indicators; • The most important practical significance of the research results is the determination of the innovation mechanism for selecting key leading indicators using a single innovative criterion; • The proposed tools for improving the strategic projections of the balanced scorecard and forecasting cybernetic cost collaboration of machine-building enterprises reflect the possibilities of their optimization and identification of prospects for sustainable development while transferring positive trends in production efficiency to the field of activity of other organizations.