Methodical Aspects of Organization and Carrying out of Functional-Cost Analysis on the Basis of Process Approach for the Purpose of Expenses and Quality Optimization

Abstract

1. Introduction 1.1 Introduce the Problem At the present time any enterprise is being complicated economic system, which is represented with aggregate of permanently functioning business processes. Therefore there is a necessity of using of process-oriented approach to quality system and production expenses management. In such circumstances, enterprise should apply number of specific methods of its recourses' management for the purpose of adoption of effective management decisions against the background of current market changes. One of the modern methods for economic systems' functioning effective management is the functional-cost analysis. Based on assessment of significance of output products' functional features, necessary level of quality and optimal level of expenses, the functional-cost analysis allows not only introducing corrective amendments to current production process, but also developing recommendations on design of new kinds of goods and applying of modern types of production. 1.2 Importance of the Problem Recognizing importance of conducted research in considered area we should note that many theoretical and methodological matters linked to applying of functional-cost analysis at modern stage of development are studied not to the full extent and number of states bears polemical character. At the present stage of functional-cost analysis theory development there are no methodical recommendations on organization and carrying out of the type of analysis in the framework of process approach to company management. In such a way, it is quite important to search for further development of functional-cost analysis method and its practical use that will promote increase of economic effectiveness of Russian organizations' activity. 1.3 Background Theoretical, methodical and practical aspects of functional-cost analysis are the subject of research of many scientists. Thus, Soviet Italian-born aircraft designer Bartini developed a method, the basic concepts of which were functional model (perfect final result) and contradiction (Bartini, 1974). The functional approach of Bartini provided the basis of functional-cost analysis. The term of contradiction helped to form the algorithm for solution of inventive tasks being the main instrument of inventive tasks solution theory developed by Baku engineer Altschuler (Altschuler, 1979, 1985, 1989). Sobolev Y.M., the engineering designer of telephone plant of Perm, applied system analysis and element-by-element development of goods. He considered each structural component a substantive part of structure, formed its functional purpose and included into group of main or auxiliary parts. Such an analysis helped to reveal excessive expenses for production of auxiliary element and reduce them without loss of product quality. Sobolev published a number of works dedicated to the developed method (Sobolev, 1979, 1987). The substantial contribution to development of theoretical and practical principles of functional-cost analysis was made by such economist scientists as Gramp (1071, 1978), Kovalev (1986, 1988, 2000), Karpunin (1983), Kibanov (1991), Moiseeva (1982, 1984, 2006), Maydanchik (2005). In recent years researches in respect of development and applying of functional-cost analysis are carried out by Kuzmin (2005, 2006), Kuzmina (2002, 2005, 2011), Ryzhova (2009, 2013), etc. Among foreign authors made considerable contribution to development of theory and practical methodology of functional-cost analysis there are Kaplan & Cooper (2008), Miles (1972), Christensen & Raynor (2003), Zimmerman & Kessler (1982), etc. 1.4 State Hypotheses and Their Correspondence to Research Design Taking into account all the above-stated and, particularly, having defined the existing problems in methodic and practical understanding of functional-cost analysis this paper suggests the following approaches to their solution: * it is necessary to consider the stages of carrying out of functional-cost analysis in more details and distinguish specific types of works during each of them; * on the basis of process approach to define input and output data of the process of performance of works in the frameworks of functional-cost analysis; * for the purpose of description of the process of carrying out of functional-cost analysis to define control actions and management mechanism; * to develop schedule of performance of works on functional-cost analysis; * to apply method of functional-cost analysis on the basis of process approach for the purpose of production effectiveness increase; * to reflect practical importance of functional-cost analysis for industrial enterprises. …