A general-theoretical and mathematics model whose aim is deffing of production assortment that will provide a maximum net income with fulfilling all conditions (limiting factors) is formulated in this paper. Such defined model was solved by applying of method of linear programinng. On the basis of tehnicallytehnological and marketing factors (limitations) two variants of the model have been formulated. The first variant conditions utilization of capacities, while in the second variant the optimum assortment is the result, first of all, of marketing conditions. By the parallel analysis of the model variants we arrived to conclusion that the production assortment was the best. The quality of solution was tested trough a past-optimum analysis, and the results of this research indicate the possibility to improve financial indices subject to modifying of production direction and production assortment of the object for fruit processing analysed.