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

T.P. Sharashkina
European Research Studies Journal, Volume XIX, Issue 3B, 77-96, 2016
DOI: 10.35808/ersj/565


In Russia it is a common practice to use quite irrelevant approaches and instruments of company’s business processes management that exclude detailed analysis of production peculiarities, specific character of products and current requirements of market. Therefore the paper is dedicated to one of the modern methods of economic systems’ management - the functional-cost analysis. It considers a set of works on implementation and use of functional-cost analysis, describes stages of the analysis with use of IDEFO functional modelling method. In addition, for the purpose of organization of works on functional-cost analysis there is a schedule chart in the form of Gantt chart for coordination of terms of execution of work stages. Along with this the paper exposes some peculiarities of practical applying of functional-cost analysis by the example of hearing device. For this reason the research proves feasibility and effectiveness of the analysis on the basis of process approach for the purpose of further assessment of activity of Russian enterprises. The development of methodical aspects of organization and application of functional-cost analysis will promote Russian enterprises to increase the manufacturing quality level with reference to current requirements and expectations of market and to rationalize distribution of limited resources that will lead to general growth of company’s competitiveness.

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