Development Of Functional Cost Analysis In Machine-Building Enterprises

Abstract

The importance of the engineering industry for the development of the Russian economy is shown. The problems facing mechanical engineering are formulated, one of which is the low efficiency of internal business processes. To solve the problem, it was decided to introduce a process approach to management at machine-building enterprises, as well as a method of functional cost analysis (FCA). The main tasks of the process approach are identified. The history of the development of functional cost analysis (FCA) abroad and in Russia is considered. The main areas of application of the method, its positive aspects are presented. The main tasks that are solved using the method of functional-cost analysis are considered. New directions and concepts of the FCA method are highlighted. Ways to eliminate the disadvantages of the method are considered. The prerequisites for the use of functional-cost analysis at machine-building enterprises are revealed, namely: the aggravation of competition, the introduction of a process approach, an increase in overhead costs, the introduction of information technologies, the dynamism of the external environment, the "imperfection" of performers, individualization of products. the true cost of production, as well as the individualization of consumer products. The relevance of the implementation of this method at machine-building enterprises at the present stage has been proved.