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Introduction

1. Fundamentals of functional cost analysis

1.1 Functional cost analysis

1.2 Reasons for the emergence of FSA

1.3 Difference of FSA from traditional methods

2. Functional-cost analysis in the study of control systems

2.1 Cost analysis methodology

2.2 Application of the FSA-model to assess the activities of the enterprise

Conclusion

Bibliography

Application

Introduction

Relevance of the topic. IN Lately there is an increased interest in new methods and approaches to business management. Modern ideas about management are based on the fact that a business needs to be clearly defined, measured, analyzed and improved. One of the methods for describing, measuring, analyzing and improving a business is the method of functional cost analysis (FSA).

The history of the FSA method goes back to the 40s of the 20th century to the work of the Russian engineer Yu.M. Sobolev at the Perm Telephone Plant and the American L. Miles at General Electric, Inc. . Then the FSA method was used to improve technical systems, i.e. products.

In the 80s, the FSA method was widely used in the electrical industry of the former Soviet Union for product improvement and technological processes. Using this method, both engineering problems of improving the design of technical systems and economic problems of the organization were solved. production processes.

During the same period in Western countries there was a division of the method into two areas of application:

In engineering practice, the method was used to analyze and improve the design of technical systems and was called value-engineering analysis (VEA).

In the economic practice of production management, the method was used to account for and reduce the costs of processes and was called Activity- Based Costing(ABC).

Currently, there are different opinions about the effectiveness of the application of functional cost analysis (FCA) or in the English abbreviation Activity Based Costing (ABC). Some users find FSA quite difficult to understand and apply. Others, on the contrary, use a simple well-known method, but they do not quite understand the technology of its application, both methodologically and in terms of use. software tools his support. The third category of managers does not see the possibility of its practical application at all. The purpose of this article is to reveal the essence of functional cost analysis and approaches to its application with the help of software in solving specific problems of analysis and management of the financial and economic activities of an enterprise.

aim work is the consideration of the topic "Functional and cost analysis in the study of control systems."

Tasks:

To uncover theoretical basis functional cost analysis;

Describe the study of control systems using functional cost analysis.

Structure term paper. This course work consists of an introduction, two chapters, a conclusion, a list of references and an application.

Methodological basis of the study. When writing my term paper, I used the works of Moiseev N.K., Karpunin M.G. Fundamentals of the theory and practice of functional cost analysis, Gorlovoi L.P., Kryzhanovskaya E.P., Muravskoy V.V. Organization of functional cost analysis at the enterprise (2006), as well as Functional cost analysis of production costs / Ed. Maidanchika B.I. (2006).

1 . Fundamentals of functional cost analysis

1.1 Functional cost analysis

Today, in the specialized literature, there is often a discussion associated with terminological confusion: “Are FSA, VEA and ABC one method or different methods of analysis?”

In order to decide on this issue, one should turn not to the names of the method, but to its content. The content of the method is based on the following principles Kotler F. Fundamentals of marketing. -- M.: UNITI, 2004:

Systems approach

The object of analysis within the framework of the method can be a design, process, activity, product or service. Whatever object is taken for analysis, it is considered as a system that is characterized

The ability to process resources and perform useful work (perform useful functions), i.e. consume value and create added value;

Internal structure, i.e. it consists of separate interconnected components;

Consideration of the object of analysis as a system makes it possible to establish causal relationships between the resources that enter the system inputs, the system components, and the results that appear at the system output.

functional approach

The method under consideration is based on the premise that in order to perform useful work and obtain a useful result, the system must perform a certain set of functions.

The description of the system in the form of functions makes it possible to abstract from the specific carriers of these functions (components of the system) and their physical and economic nature.

The function is a converter of input resources and a creator of system outputs.

Feature Valuation

The cost component of the method is based on the premise that, by spending resources, the system transfers their cost to the products/services produced.

Understanding the cause-and-effect relationships in the system allows you to understand the mechanism of value transfer in the system. Understanding this mechanism is necessary condition effective management of the system as a whole.

System effectiveness and efficiency

Modern management for business evaluation operates with such concepts as effectiveness and efficiency. According to ,

Efficiency is the degree of implementation of planned activities and achievement of planned results.

Efficiency is the relationship between the result achieved and the resources used.

In the context of the method under consideration, efficiency is a characteristic of a system, defined as its ability to perform functions, and efficiency is a characteristic that is inversely proportional to the costs absorbed by the business system.

In other words, to assess the effectiveness and efficiency of the system, it is necessary to determine the relationship between the functions that are performed in the system and the costs of their implementation.

From the point of view of business system management, the goal of applying the method is to increase efficiency and effectiveness (ie, reduce costs).

General FSA method

If we look at various modifications of the functional cost analysis method: FCA, VEA and ABC, then we can conclude that all these modifications are based on the same principles:

Systems approach;

functional approach;

Function valuation;

Evaluation of effectiveness and efficiency through the correlation of functions and costs;

The generality of principles allows us to talk about general method functional cost analysis.

Functional model of the enterprise

An enterprise is a complex system. An intuitive idea of ​​the complexity of this system is associated with the heterogeneity of elements (buildings and structures, equipment, people, technologies, energy); the dimensions of the elements (the number of machines, their mass and volume); branching of connections between various elements and the degree of their interaction; the value of the enterprise and its individual elements; the complexity of the tasks of assessing the efficiency and effectiveness of the enterprise.

The application of the FSA method for assessing the activities of an enterprise begins with the construction of a functional model. To describe the activities of the enterprise, we use functional models in the IDEF0 standard, which is designed for these purposes.

1.2 Reasons for the emergence of FSA

The FSA method appeared in the 80s, when traditional methods of cost calculation began to lose their relevance. The latter appeared and developed at the turn of the last and the century before last (1870 - 1920). But since the early 1960s, and especially in the 1980s, changes in the way we manufacture and do business have led to traditional cost accounting being labeled "enemy number one for manufacturing" because its usefulness has become highly questionable. Gramp E.A., Sorokina L.M. Experience in the use of FSA in the US industry. -- M.: UNITI, 2006

Traditional cost estimating methods were originally developed (according to GAAP standards based on the principles of "objectivity, verifiability and significance") for the evaluation of inventories and were intended for external consumers - creditors, investors, the Commission on securities(Security Exchange Commission), Tax Administration (Internal Revenue Service). Handbook of Functional Cost Analysis / Ed. M.G. Karpunina, B.I. Maidanchik. - M.: Finance and statistics, 2000. - 431 p.

However, these methods have some weaknesses especially noticeable in internal management. Of these, the two biggest drawbacks are:

The impossibility of accurately conveying the costs of producing a particular product.

Failure to provide feedback- information for managers necessary for operational management.

As a result, managers of companies selling different kinds products, make important decisions regarding pricing, product combinations, and manufacturing techniques based on inaccurate cost information.

So decide contemporary issues Functional cost analysis was called upon, and it ended up being one of the most important innovations in management in the last hundred years.

The developers of the method, Harvard University professors Robin Cooper and Robert Kaplan, identified three independent, but in concert, factors that are the main reasons for the practical application of the FSA:

The process of structuring costs has changed very significantly. And if at the beginning of the century labor was about 50% of total costs, the cost of materials - 35%, and overheads - 15%, now overheads are about 60%, materials - 30%, and labor - only 10% of production costs. . It is clear that using working hours as a basis for allocating costs made sense 90 years ago, but with modern structure costs have already lost their force.

The level of competition that most companies face has increased tremendously. "The rapidly changing global competitive environment” is not a cliché, but a very real nuisance for most firms. Knowing the actual costs is very important to survive in such a situation.

The cost of performing measurements and calculations has declined as information processing technologies have advanced. Even 20 years ago, the collection, processing and analysis of the data needed for the FSA were very expensive. And today not only special automated systems evaluation data, but also the data itself, which is usually already collected and in one form or another and stored in each company.

In this regard, the FSA can be a very valuable method, since it provides information on the full range of operational functions, their cost and consumption.

1.3 Difference of FSA from traditional methods

Under traditional financial and accounting methods, a company's performance is valued by functional operations rather than by services provided to the customer. The calculation of the effectiveness of a functional unit is made according to the execution of the budget, regardless of whether it benefits the client of the company. In contrast, functional cost analysis is a process management tool that measures the cost of performing a service. Evaluation is carried out both for functions that increase the value of a service or product, and taking into account additional features, which do not change this value. If traditional methods calculate the costs for a certain type of activity only by categories of costs, then the FCA shows the cost of performing all stages of the process. FSA explores all possible functions in order to determine the most accurate cost of providing services, as well as to ensure the possibility of upgrading processes and increasing productivity.

Here are three main differences between FSA and traditional methods (see Figure 1):

Traditional accounting assumes that cost objects consume resources, while in FSA it is assumed that cost objects consume functions.

Traditional accounting uses quantitative indicators as the basis for allocating costs, while FSA uses sources of costs at various levels.

Traditional accounting is focused on the structure of production, while the FSA is focused on processes (functions).

The direction of the arrows is different, as the FSA provides detailed information about the processes for cost estimation and performance management at multiple levels. And traditional cost accounting methods simply allocate costs to cost objects, without taking into account cause and effect relationships.

Chart 1. Main differences between FCA and traditional cost accounting methods 14

So traditional cost accounting systems focus on the product. All costs are attributed to the product, since it is believed that the production of each element of the product consumes a certain amount of resources in proportion to the volume of production. Therefore, the quantitative parameters of the product are used as cost sources for calculating overhead costs ( work time, machine hours, cost of materials, etc.).

However, quantitative indicators do not allow taking into account the diversity of products in terms of size and complexity of manufacture. In addition, they do not reveal a direct relationship between the level of expenditure and the volume of production.

The FSA method uses a different approach. Here, the costs of performing individual functions are first determined. And then, depending on the degree of influence of various functions on the manufacture of a particular product, these costs are correlated with the production of all products. Therefore, when calculating overhead costs, functional parameters such as equipment setup time, number of design changes, number of processing processes, etc. are taken into account as cost sources.

Consequently, the more functional parameters there are, the more detailed the production chain will be described and, accordingly, the real cost of production will be more accurately estimated.

Another important difference between traditional cost estimation systems and FSA is the scope of functions. In traditional inventory valuation methods, only internal production costs are tracked. The FSA theory does not agree with this approach, believing that when calculating the cost of a product, all functions should be taken into account - both those related to supporting production and the delivery of goods and services to the consumer. Examples of such functions include: production, technology development, logistics, product distribution, service maintenance, information support, financial administration and general management.

Traditional Economics and Systems financial management consider costs as variables only in the case of short-term fluctuations in production volumes. Value-for-money theory suggests that many important price categories also fluctuate over long periods (several years) as the design, composition, and range of a company's products and customers change.

Appendix 1 compares the FSA and traditional cost accounting methods.

In conclusion of this chapter, we present the final list of the advantages and disadvantages of the FSA.

Advantages

A more accurate knowledge of the cost of products makes it possible to make the right strategic decisions on:

a) setting prices for products;

b) the right combination of products;

c) the choice between the ability to make one's own or purchase;

d) investing in research and development, process automation, promotion, etc.

Greater clarity about the functions performed, through which companies are able to:

a) pay more attention to managerial functions, such as improving the efficiency of high-value operations;

b) identify and reduce the volume of operations that do not add value to products.

Flaws:

The feature description process can be overly detailed, and the model is sometimes too complex and difficult to maintain.

Often the stage of collecting data on data sources by functions (activity drivers) is underestimated

For high-quality implementation, special software tools are required.

The model often becomes outdated due to organizational changes.

The implementation is often seen as an unnecessary "whim" financial management is not sufficiently supported by operational management.

2 . Functional cost analysis in the study of control systems

2.1 Cost analysis methodology

Functional cost analysis (FCA, Activity Based Costing, ABC) is a method for determining the cost and other characteristics of products, services and consumers, which is based on the use of functions and resources involved in production, marketing, sales, delivery, technical support, service delivery, customer service, and quality assurance.

The FCA method is designed as an "operations-oriented" alternative to traditional financial approaches. In particular, unlike traditional financial approaches FSA method:

Provides information in a form understandable for the personnel of the enterprise directly involved in the business process;

Allocates overhead costs in accordance with a detailed miscalculation of the use of resources, a detailed understanding of the processes and functions of their components, as well as their impact on the cost price Ilyenkova S.D. Quality control. - M.: UNITI, 2006 .

The application of the FSA method is based on the development and practical application of FSA models. The purpose of creating an FSA-model for improving the activities of enterprises is to achieve improvements in the work of enterprises in terms of cost, labor intensity and productivity. Carrying out calculations according to the FSA model allows you to obtain a large amount of FSA information for making a decision. At the same time, this information, especially the interrelationships of its individual elements, is, as a rule, unexpected for decision makers. The information obtained allows to substantiate and make decisions in the process of applying such methods of improving the financial and economic activities of the enterprise, such as:

- "just in time" (Just-in-time, JIT) and KANBAN;

Global Quality Management (TQM);

Continuous improvement (Kaizen);

Business Process Reengineering (BPR) Moiseeva N.K., Karpunin M.G. Fundamentals of the theory and practice of functional cost analysis. - M.: UNITI, 2006 .

As a rule, FSA-information is presented in the form of a system of cost and time indicators, indicators of labor intensity and labor costs, as well as relative indicators characterizing the efficiency of the responsibility centers in the enterprise.

The scorecard can be used both for current (operational) management and for making strategic decisions. At the level of operational management, information from the FSA model can be used to form recommendations for increasing profits and improving the efficiency of the enterprise. On the strategic level - assistance in making decisions regarding the reorganization of the enterprise, changing the range of products and services, entering new markets, diversifying, etc. FSA-information shows how resources can be reallocated with maximum strategic benefit, helps to identify the opportunities of those factors (quality, service, cost reduction, reduction of labor intensity) that matter most, and also to determine the best options investment.

The main directions for using the FSA model for reorganizing business processes are to increase productivity, reduce cost, labor intensity, time, and improve quality.

Performance improvement includes three stages. At the first stage, the analysis of functions is carried out to determine the possibilities for improving the efficiency of their implementation. At the second stage, the causes of unproductive expenses and ways to eliminate them are identified. And, finally, at the third stage, monitoring and implementation of the necessary changes in the enterprise are carried out.

With regard to reducing cost, labor intensity and time, using the FSA method, it is possible to reorganize activities in such a way that a sustainable reduction is achieved. To do this, do the following:

Form a ranked list of functions by cost, labor intensity or time;

Select functions with high cost, labor intensity and time;

Reduce the time required to perform functions;

Eliminate unnecessary features;

Organize the sharing of all possible functions;

Redistribute resources freed up as a result of improvements Vlchek R. Functional cost analysis in management. - M.: UNITI, 2005.

Obviously, the above actions improve the quality of business processes. In addition, improving the quality of business processes is carried out by conducting a comparative assessment and choosing rational (according to cost or time criteria) technologies for performing operations or procedures that are elements of business processes.

Function-based management is based on several analytical methods using FSA information. This - strategic analysis, cost analysis, time analysis, labor intensity analysis, determination of the target cost and calculation of cost based on the life cycle of a product or service.

One of the areas of using the FSA method is the formation of a budget system at the enterprise. When forming the budget system, the FSA-model is used to determine the scope and cost of work, as well as resource requirements.

In this case, the received FSA-information makes it possible to make conscious and targeted decisions on the allocation of resources, based on an understanding of the relationship between functions and cost objects, cost factors and the amount of work. All this makes it possible to form a realistic system of budgets.

The development of the FCA method was the method of functional cost management (FSU, Activity-Based Management, ABM).

FSO is a method that includes cost management based on the application of a more accurate allocation of costs to processes, procedures, functions and products.

The combined use of FSA / FSU methods allows not only to accurately determine costs, but also to manage them.

The construction of functional cost models is carried out on the basis of the methodological and technological relationship between the IDEF0 and FSA models.

Rice. 1. Conceptual scheme of the FSA method

The connection between the IDEF0 and FSA methods lies in the fact that both methods consider the financial and economic activities of an enterprise as a set of sequentially performed functions, and the arcs of inputs, outputs, controls and mechanisms of the IDEF0 model functions correspond to the cost objects and resources of the FSA model. On Fig. Figure 1 shows a conceptual model of the FSA method, from which it can be seen that Resources (Costs) in the FSA model are input arcs, arcs of control and mechanisms in the IDEF0 model (see Fig. 2), Products (Value Objects) of the FSA model are the output arcs of the IDEF0 model, and the Actions of the FSA method are the Functions in the IDEF0 model Gorlova L.P., Kryzhanovskaya E.P., Muravskaya V.V. Organization of functional cost analysis at the enterprise. - M.: UNITI, 2006 .

Rice. 2. Function block and interface arcs

At a lower level, namely, the level of a functional block, the connection between IDEF0 and FSA models is based on three principles:

1. A function is characterized by a number that represents the cost or time it takes to complete that function.

2. The cost or time of a function that has no decomposition is determined by the model developer.

The cost or time of a function that has a decomposition is defined as the sum of the costs (times) of all subfunctions at a given level of decomposition.

The direct connection between the methods of functional and cost modeling was implemented by some manufacturers of CASE software tools (for example, BPwin). It should be noted that BPwin implements a simplified version of the FSA method. At the same time, in software product The EasyABC FSA method is fully implemented, but there is no explicit software support for the relationship between the IDEF0 model and the FSA model.

2.2 Application of the FSA-model to assess the activities of the enterprise

In the general case, FSA-modeling and evaluation of the technologies of any enterprise based on the received FSA-information allows solving the following range of problems:

To formalize the technology for the implementation of business processes and the work of each structural unit and official of the enterprise;

Highlight the main, auxiliary and management business processes and functions of departments and officials of the enterprise;

Conduct a comparative analysis and evaluation of the effectiveness of the implementation of business processes, work technologies structural divisions and officials;

Optimal distribution of functions between departments and employees;

Reduce time and cost costs associated with the implementation of business processes and enterprise functions by eliminating bottlenecks;

To increase the efficiency of operational management of the enterprise.

At present, the following types of assessment of the activity of an enterprise have clearly distinguished:

A generalized assessment of the enterprise's activities in terms of the main, auxiliary and management business processes;

Assessment of the load of structural divisions and officials, as well as the effectiveness of options for redistributing elements (functions) between and within business processes;

Evaluation of the enterprise's activities in order to obtain relevant information for operational management;

Assessment of the cost of business processes at the enterprise, taking into account the centers of responsibility Gorlova L.P., Kryzhanovskaya E.P., Muravskaya V.V. Organization of functional cost analysis at the enterprise. - M.: UNITI, 2006 .

Conducting various types of assessments of an enterprise's activities based on the use of the FSA information obtained using the FSA model, we will consider the example of a company engaged in wholesale and retail food.

In the company under consideration, the following main business processes were identified:

Activity planning;

Supplying the company with goods;

Realization of goods through the trading divisions of the company;

Execution of financial transactions;

Conducting an analysis of the company's activities.

As a result of functional cost modeling, the distribution of monthly labor and cost costs associated with the implementation of the main business processes was obtained (Fig. 3, 4).

From Fig. 3 and 4, it can be seen that for a month of the company's activity, more than half of all labor and cost costs fall on the implementation of the main business process - the sale of goods through trade divisions.

Rice. 3. Distribution of monthly labor costs associated with the implementation of business processes

Rice. 4. Cost estimation trading company per month

The results of the cost estimates presented are generalized for the entire company. They can be used to make strategic decisions. The disadvantages of this type of evaluation are as follows:

Non-transparency of cost and time costs associated with the implementation of the main, auxiliary and control business processes;

Lack of transparency of cost and time costs of structural divisions of a trading company;

The impossibility of obtaining relevant information to improve the efficiency of the operational management of the company.

An example of another type of assessment. On Fig. Figure 5 shows a comparative assessment of the labor costs of the work technologies of the company's structural divisions, from which it can be concluded that the busiest are: the commercial department, the logistics department and the accounting department.

Rice. 5. Estimation of labor costs of structural divisions of a trading company for a month

One of the approaches to improving the activities of an enterprise is to identify and implement such options for redistributing functions between and within business processes that provide an increase in the efficiency of the implementation of the main business processes at given values ​​of the performance indicators of auxiliary and control business processes. In the trading company under consideration, before the reorganization of its activities related to the redistribution of elements of business processes, the largest amount of time and money was occupied by auxiliary business processes (Fig. 6).

Rice. 6. Evaluation of business processes of a trading company

After the implementation of the proposed option for the redistribution of functions, the maximum values ​​of time and money indicators began to fall on the implementation of the main business processes related to the sale of goods through the company's trading divisions.

This type of assessment allows:

Determine the load of the main, auxiliary and control business processes;

Rationally allocate cost and time costs when performing business processes;

Determine the time load of each structural division of the company.

The main disadvantage of this type of assessment is the lack of information for the implementation of operational management through dedicated responsibility centers. Responsibility center here refers to a segment of the enterprise, which is headed by a responsible decision maker.

In the company under consideration, the following responsibility centers were identified:

income centers - logistics department, financial department;

profit centers - commercial department, trading network;

cost centers - accounting, automated control systems, legal department, Common department.

Rice. 7. Evaluation of the company's responsibility centers

On Fig. Figure 7 shows a scorecard by responsibility center, which shows the company's revenue, cost, and profit over time.

On Fig. 8 shows an assessment of the effectiveness of the profit center - the trading network. From the diagram, we can conclude that the most profitable for a given period of time is the sale of goods through the trading sections of the company.

Rice. 8. Evaluation of the effectiveness of the sale of goods through trading network companies

Of the considered options for conducting an assessment, the latter is the most effective, since the assessment of the allocated responsibility centers of a trading company allows you to quickly manage its work.

The types of estimates considered above can be carried out using a simplified version of the FSA method implemented in the BPwin package. The last type of assessment, namely, the assessment of the cost of business processes in an enterprise, taking into account responsibility centers, is carried out on the basis of the FSA method implemented in the EasyABC software package. In this case, the technology for constructing and applying FSA models consists of the following main steps:

Formalization of a business process, for example, using the IDEF0 model in the BPwin package;

Determination of required resources (equipment, materials, personnel, cash, goods in stock, etc.);

Setting the required hierarchy of allocated resources;

Definition of value objects or products (product, drawing, document, cash, material, etc.);

Setting the required hierarchy of value objects;

Determining the hierarchy of functions (collect, compose, make, check, sell, etc.) that must be performed on resources in order to obtain value objects;

Setting procedures for the distribution of costs from resources to functions and from functions to value objects;

Input of initial data (time period, cost characteristics of resources and functions, quantitative characteristics of cost allocation procedures) into the FSA-model;

Calculation of business process costs (per unit (group) of products or services, etc.);

Issuance of reports on the FSA-model, analysis of the results and the formation of solutions.

An important aspect of the development and use of the FSA-model in the EasyABC package is the possibility of preliminary calculation of the cost budget, current (actual) cost accounting and analysis of cost plan deviations from their actual values.

A detailed description of the technology for constructing a full-scale FSA model and, most importantly, examples of its application are the subject of a separate article.

Conclusion

output problems Russian economy from the protracted crisis, they are forcing business leaders, entrepreneurs and managers of all levels to use the most effective mechanisms and tools for break-even and competitive activities.

These tasks constantly arise before an individual commodity producer, and before an agent in the sphere of circulation, and before a qualified consumer - a user who are doomed to coexistence and productive cooperation in conditions of fierce competition, especially from a foreign manufacturer and seller. One of the tools for solving such problems is rightly called the marketing system.

One of the main objects of marketing is the product. Any marketing research at the enterprise cannot be purposeful without specifying what product to produce and at what cost. To solve this problem, it would be advisable to apply such effective tool marketing as a functional cost analysis (FSA), which allows to cover all factors of product movement from the moment of its inception to the moment of consumption and disposal.

Functional cost analysis is a method of systematic study of the functions of an object (product, process, structure), aimed at minimizing costs in the areas of design, production and operation of an object while maintaining (improving) its quality and usefulness.

FSA refers to promising methods economic analysis. It successfully uses advanced techniques and elements of engineering, logical and economic analysis. Distinctive feature of this method is its high efficiency. As practice shows, with the correct application of the FSA, the reduction in production costs is provided on average by 20--25%.

The FSA method was developed in the USA in 1947 at the General Electric Company by a group of engineers headed by L. Mays and is currently used in many industrial applications. developed countries.

IN foreign practice FSA is used under the names "cost analysis" and "engineering cost analysis". The first term is used when it comes to the analysis of existing products, the second - when designing new ones. However, the goal orientation of both types of analysis is the same: both are designed to provide equivalent product characteristics at a lower cost. Increasingly, the term “value management” or “value management” is used to refer to this method in foreign literature.

Our country has also accumulated vast experience in using the FSA method. There are theoretical developments and teaching materials on its application in mechanical engineering, electronic, electrical, coal industry and other sectors of the national economy.

During its inception, the FSA method was considered only as a tool for finding unnecessary costs in existing products. But as it was mastered and spread, it began to be used as a means of preventing the emergence of inefficient solutions already at the stage of designing and manufacturing products, in the field of organizing and managing various works.

FSA is fundamentally different from the usual ways to reduce production and operating costs, as it provides for a functional approach. The essence of this approach is the consideration of the object not in its specific form, but as a set of functions that it must perform. Each of them is analyzed from the standpoint of possible principles and methods of execution using a set of special techniques. Evaluation of options for constructing an object is carried out according to a criterion that takes into account the degree of implementation and significance of functions, as well as the amount of costs associated with their implementation at all stages of the life cycle.

The functional approach makes it necessary to study not only specific needs customers, but also to analyze more deeply the quantitative and qualitative aspects of these needs, to restructure production for them.

A function in the broadest sense is an activity, duty, work, appointment, role. In FSA, a function is understood as an external manifestation of the properties of an object in a given system of relations.

The functions performed by an object can be divided into basic, auxiliary and unnecessary. The main functions determine the purpose of the product. Auxiliary functions are functions that contribute to the implementation of the main functions or supplement them. Unnecessary functions do not contribute to the fulfillment of the main purpose of the structure, but, on the contrary, worsen the technical parameters or economic indicators of the object.

List of used literature

1. Handbook of cost analysis / Ed. M.G. Karpunina, B.I. Maidanchik. - M.: Finance and statistics, 2000. - 431 p.

2. Gerasimov V.M., Litvin S.S. Accounting for the laws of technology development when conducting a functional cost analysis of technological processes. /Practice of carrying out functional cost analysis in the electrical industry. / To develop new and improve existing technology, to rationalize management and organization of production / Ed. M.G. Karpunin. M: Energoatomizdat, 1997.

3. Kuzmina E.A., Kuzmin A.M. Functional cost analysis and the ABC method. / Methods of quality management. No. 12, 2002.

4. GOST R ISO 9000-2001. Quality management systems. Fundamentals and vocabulary. Gosstandart of Russia. 2001.

5. Р50.1.028 - 2001. Methodology of functional modeling. Gosstandart of Russia. 2001.

6. Concepts and principles management accounting. Guidelines. - M.: Ministry of Economic Development of Russia. 2001.

7. Vlchek R. Functional cost analysis in management. -- M.: UNITI, 2005.

8. Gorlova L.P., Kryzhanovskaya E.P., Muravskaya V.V. Organization of functional cost analysis at the enterprise. -- M.: UNITI, 2006.

9. Gramp E.A., Sorokina L.M. Experience in the use of FSA in the US industry. -- M.: UNITI, 2006

10. Ilyenkova S.D. Quality control. -- M.: UNITI, 2006

11. Kotler F. Fundamentals of marketing. -- M.: UNITI, 2004

12. Moiseeva N.K., Karpunin M.G. Fundamentals of the theory and practice of functional cost analysis. -- M.: UNITI, 2006

13. The main provisions of the methodology for conducting functional cost analysis//Economic newspaper. - 1999. - No. 28.

14. Functional cost analysis of production costs / Ed. Maidanchika B.I. -- M.: UNITI, 2006

15. Ignatieva A.V., Maksimtsov M.M. Research of control systems: Proc. allowance for universities. - M.: UNITI-DANA, 2000. - 157 p.

16. Knorring V.I. Theory, practice and art of management: Textbook for universities in the specialty "Management" / 2nd ed., rev. and additional - M.: Publishing group NORMA-INFRA * M, 2001. - 528 p.

17. Smirnov E.A. Management decision development: textbook. - M.: UNITI-DANA, 2002. - 270 p.

Annex 1

FCA and Traditional Cost Accounting Methods

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Tasks of functional cost analysis and application of the system of its methods in the development of the object "Slab transfer device NK1031". Analysis of constructive links between function carriers. Determination of unreasonably-excessive costs for components.

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Characteristics of the enterprise SUE RT "PO" Tatrybhoz ". Diagnostics of the control system internal communications. Functional cost analysis of the business process. Development of proposals to improve the reflexive behavior of the control system.

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Analysis of the structure and functional features of the LG2550A vacuum cleaner. Determining the cost of the material carrier and determining the contribution of the material carrier to the function. Calculation of the relative importance and adjacency of the functions performed by this vacuum cleaner.

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Stages of formation of the strategy of the enterprise, factors influencing it. The role of the manager in increasing the motivation and performance of staff. Characteristics and requirements for world-class production. Tasks of functional cost analysis.

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Development of a business process scheme for quality management at JSC Kazanorgsintez in Russia. Functional and cost analysis of the management system at the enterprise. Development of proposals for improving the quality of pipes made of high and low pressure polyethylene.

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The concept of intellectual capital, its relationship with personnel. Functional and cost analysis of the activities of the divisions of the enterprise, department. Definition of critical functions, implementation of the motivational model "effort-result" to improve the quality of work.

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Portfolio analysis as a component of marketing strategy, its methods. The procedure for assessing the attractiveness of a strategic economic zone, favorable and unfavorable factors. Marketing service organization. Functional cost analysis.

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Building a functional model of the "purchase planning" subprocess for the purposes of functional cost analysis, identifying opportunities to reduce the costs of the subprocess and assessing all costs. Analysis of process compliance with the requirements of STB ISO 9001.

Introduction

The method of functional cost analysis as a tool for improving enterprise management is relatively young and is almost not covered in the press. Functional cost analysis is widely used in a number of branches of the machine-building industry in the design and modernization of product designs, the improvement of technological processes, the standardization and unification of products, the organization of main and auxiliary production. Recently, FSA has been used to improve management.

FSA principles

FSA of an enterprise management system is a method of feasibility study of functions aimed at finding ways to improve and reserves to reduce management costs. The FSA of the enterprise management system is based on the following principles: a systematic approach, a functional approach, the principle of matching the degree of importance of functions to costs and the level of quality of their implementation, the national economic approach, the principle of collective creativity.

• · Systems approach requires the study of the enterprise management system as an integral system consisting of subsystems and elements. This approach involves considering the links within the system between subsystems and elements, between the control system as a whole and the production system that are in interaction, as well as external links of the system, which is part of a higher level control system.
• · functional approach allows you to represent the control system as a set of functions performed. The management functions that ensure the development, justification, adoption and implementation of management decisions a given level of quality to achieve results - obtaining the planned volume and composition of use values ​​with a minimum level of socially necessary costs for management and production. The main task is the search best ways performance of control system functions . This gives freedom to find fundamentally new solutions that are not related to the old organizational structure, or to simplify it to the maximum so that the quality of the performance of functions does not decrease.
• · The principle of matching the degree of significance of functions to costs and the level of quality of their implementation lies in the fact that the importance of each function of the management system in comparison with other functions, the actual costs of implementing these functions and the level of quality of their implementation are determined. Then there is a comparison of the significance of functions with the costs of their implementation and the level of quality of their implementation. This approach allows you to give economic evaluation existing and proposed management system.
• · National economic approach to assess the results of management activities and the cost of maintaining and improving the management apparatus of the enterprise is caused by the need to save resources as an important condition for rational management. The national economic approach requires the analysis and evaluation of functions and their carriers at all stages of the life of the management system (creation, formation, functioning, development). This approach is manifested in the formulation and solution of problems from a national standpoint.
• · The principle of collective creativity to search for and develop the most effective options for improving the management system is that when conducting the FSA, they use a different combination of intuitive, deductive and other ways of thinking. At the same time, a wide range of specialists of different profiles and different levels of management are involved in solving problems: managers, management specialists, workers and employees associated with the activities of the management system.

FSA of the management system is carried out in the development of management systems for newly built enterprises; improvement of the enterprise management system during the period of reconstruction or technical re-equipment; improvement of the enterprise management system as a result of any production situations (bottlenecks). In the latter case, the object of analysis is not the entire management system, but a separate subsystem (production or functional unit).

The goals of the FSA of the enterprise management system or its separate integral part is: reducing the cost of implementing management functions while maintaining or improving their quality level; increasing the efficiency of the enterprise management apparatus to achieve the best production results.

The main tasks of the FSA control system :

• Achieving the best balance between the efficiency of the production management apparatus and the cost of its maintenance;
• Reducing the cost of products and improving their quality;
• Improving the productivity of managerial employees and workers in production units;
• · improvement use of material,
• human and financial resources,
• production funds;
• · reduction or elimination of marriage, elimination of bottlenecks and disproportions in management and production.

The organization and implementation of the FSA of the enterprise management system is entrusted to the specialists of the laboratory (department) of the organization of labor production and management, the economic laboratory, the department of automated control systems, the computer center, and divisions of the FSA. It is necessary to introduce staff units of management organization specialists or other management specialists into the structure of the FSA units.

The results of the FSA of the management system should be used by the management bodies of the industry and enterprises when planning measures to improve management and contribute to the development of cost accounting in the areas of management and production.

FSA of the enterprise management system includes the following steps:

preparatory, informational, analytical, creative, research, advisory, implementation. This is the typical composition of the stages adopted in our country.

The FSA method occupies an important place in the system of progressive management improvement tools that help increase production efficiency. Since one of the principles of the FSA is a functional approach, high versatility which has been proven by many years of practice, then this method began to be used in the field of organizing control systems. The functional approach is of great importance for understanding the system. It is the functions that determine the structure, content of the management system, the distribution of rights, powers and responsibilities of individual bodies and officials.

The functional approach is of great importance for the study and construction of the system. However, there are no functions without their carriers. The functions of the control system are "tied" to their carriers - subsystems elements. This or that specific function in the system can be performed not by any subsystem or element, but by a specific subsystem or element. Therefore, when building a control system, each subsystem or element is formed for certain functions. In turn, the subsystem or element affects the functions and their quality.

For example, two different dispatchers perform the same function of production scheduling in different ways. Or one more thing: one and the same numerical information can be processed on an adding machine and on a modern computer. Efficiency and quality of calculations will be different.

Although the functions determine the structure of the system, the components of the system (subsystems and elements), their carriers, are primary in relation to them, therefore their interconnection and interaction also affect the structure. At the same time, the structure of the system affects the components, integrating them, and the functions they perform, changing the latter.

Each management function is subordinated to the goal and is carried out to achieve the goal, which is objectively determined. However, management functions are feasible only when the capabilities of subsystems and elements of the management system (including structures) are realized and external environment, which feeds the information management system, finances and other components necessary for the functioning and development of the system.

The functional approach must go hand in hand with systematic approach in the study. FSA as a method of systematic research has the following properties. The study of the function of systems and their components using the FSA methods allows you to analyze all the subsystems and elements (carriers of the function) that make up the control system, the external environment, their state and interconnection. At the same time, the FSA is supplemented by cost analysis, which distinguishes this method from other traditional methods common in the practice of designing enterprise management systems.

FSA allows you to determine the state of functioning and development trends of the management system, the state and changes in subsystems and elements that occur during the implementation of its (system) use value. In addition, the FCA allows you to identify the costs necessary to implement the functions of the system and its components of a given quality level.

The FSA of control systems begins with the identification and definition of functions. This is the original base of the method. Therefore, it is very important to give the correct precise formulation of the function, which would accurately determine the essence of their carriers. This will make it possible to establish requirements for the quality of functions, their composition, and, consequently, for the state of the function carrier. But this is already the task of the FSA methodology, which will be discussed below.

The first part of the FSA - the functional analysis of management - has a certain history and experience, and is widely used in practice. This cannot be said about the second part of the cost analysis (if we talk about the cost of the management function). Determining the costs (cost) for the implementation of the functions of control systems has its own difficulties and great specifics, in contrast to the cost of performing the functions of technical systems. In this paper, this problem will be special section. However, it should be borne in mind that it has not yet been fully resolved either in theory or in practice.

What is the cost of management functions? First of all, these are the costs associated with the maintenance of the carrier of functions (management systems, department, laboratory, bureau, group, specialist or head of department). It includes wages management employees with social insurance contributions, the cost of technical equipment, management tools (depreciation), the cost of stationery, etc. But since the finished product, which becomes a commodity and is sold on the market, is created not only by the labor of managers, these costs are part of the cost of production and are reflected in cost items: "shop expenses", "general plant expenses", and are also included in other items. costs. Therefore, it is legitimate to speak not only about the cost of management functions, but about the costs of their implementation. These costs are reimbursed to the enterprise along with the sale of goods - finished products in the cost of which they are included. Therefore, the assessment of the degree of their social necessity is given by the market, judging by the product as a whole in the process of realizing its use value.

Independently into public relations in the process of implementation finished products the bearers of control functions do not enter, and therefore cannot have use value in this sense. Then the expression "use value of management functions" is inaccurate. After all, it is not the management functions, not their carriers that are not a commodity, which means that they are not sold on the market. Management functions affect the cost of goods, participate in its formation, influence its consumer properties, participate in the formation of the use value of goods, having an intermediate use value, which is better called consumer properties, and more precisely, the quality of management functions, the level of which is assessed using the system indicators.

Thus, the FSA allows you to look at the management system or its part (as a product: from the side of use value and cost) from two sides: one side is the composition and quality of the implementation of management functions, and the second is the costs of implementing the functions. In this case, both sides are considered in unity, as they are sides of the same coin. Therefore, in a philosophical sense, the main task of the FSA of control systems can be represented as achieving this unity by resolving the contradiction between the quality of control functions and the costs of their implementation.

It should be remembered that the concept of cost and costs are not identical. They are at different levels of abstraction. Cost is decomposed at a higher level of abstraction. The concept: costs, costs, prime cost are close in content and some difference between them does not play a significant role in the analysis of costs for the implementation of management functions, therefore, in the future we will use the term "costs".

Components, parts of the whole can be: a person, objects and phenomena, relationships, processes. They may or may not be real. The components of the enterprise as a system are the production system and the control system and their subsystems and elements.

Any of the main subsystems of production uses the services of auxiliary subsystems and cannot do without them.

The management system includes a subsystem of general and line management, target, main and auxiliary subsystems.

The subsystem of general linear management provides production management by performing specific functions based on the implementation of the principles of unity of command in management and coordinating the activities of target, main and auxiliary management subsystems at each management level.

The main management subsystems provide the performance of specific management functions to achieve all the main goals of the enterprise.

Auxiliary management subsystems perform specific management functions aimed at providing services for the performance of specific functions of the subsystem of general and line management, main and target subsystems to achieve all the main goals of the enterprise.

With the functioning of all management subsystems: general and linear management, target, main and auxiliary, the general functions of the management cycle are performed: regulation, planning, organization, coordination and regulation, activation and stimulation, control, accounting, analysis. Each of the subsystems production system and enterprise management system consists of elements.

Unlike systems and subsystems, which are divided into separate components, an element is indivisible within a particular system or subsystem in a given capacity. The division of the element brings us to another system, where the element can act as a system or a subsystem. So, if we consider a means of labor (for example, a tool) not as an element of a production system, but as a technical system, then in the device of a machine or unit we will single out technical subsystems and elements (assemblies and parts) that perform certain functions within this framework. technical system necessary for its normal functioning.

Functions are inherent in the enterprise as an integral system.

Functions are an integrated result of the operation of the production system and the management system that make up the enterprise. In turn, both the production system and the control system perform functions that are an integrated result of the implementation of the functions of their constituent subsystems. And each subsystem of either a production system or a control system performs functions that are an integrated result of the functioning of its constituent elements.

Based on the foregoing, we will give a definition of the essence of production functions and management functions.

The production function is an integrated result of the manifestation of properties, the functioning of all subsystems and elements of the production system, aimed at manufacturing finished products.

The development of the use of FSA has its own history. Initially, the method was intended only for improving manufactured products, increasing their technical and economic indicators. But later it turned out that it can be successfully used to improve design, technology, organization of production, improve management and planning, streamline supply, etc. its development. It is no coincidence that the capabilities of the FSA are highly appreciated in almost all developed countries, where it has been actively used for more than 20 years.

Consumers also received a great effect when using new and modernized products based on the FSA. This is understandable: in almost every product for any purpose, any degree of complexity, there are hidden reserves of improvement, you just need to identify them. From the point of view of the FSA, all costs for the manufacture of products can be divided into two main groups: useful necessary for the performance of the product and its components of their functional purpose, and useless unnecessary, caused by imperfection of the design, the wrong choice of material and technology, shortcomings in the organization of production. Waste costs are explicit or veiled wastage of resources. The more of them, the higher the cost and the lower the quality, reliability, cost-effectiveness of the product, and hence the lower its usefulness, use value.

The purpose of the FSA is to recommend specific ways to improve the design of the product, its manufacturing technology, organization of production and operation by identifying new opportunities and eliminating the causes of unnecessary costs.

Functional cost analysis as a whole belongs to the group of methods of technical and economic analysis. Depending on the purpose of the FSA, its modifications are created. Unfortunately, even today a number of economists, many engineers and business managers do not understand the important role of the FSA in managing production efficiency, do not know its capabilities, and often its very essence.

The method was initiated by the work of the designer of the Perm Telephone Plant, Yu.M. Sobolev. Analyzing the identified shortcomings of the plant's products, he came to the conclusion that in order to eliminate them, a systematic analysis and element-by-element development of design solutions are necessary. That is, it is necessary to consider each element of a part or product separately: material, size, tolerance, cleanliness, processing accuracy class, etc. Depending on the functional purpose, the studied element Yu.M. Sobolev proposed to refer to one of two groups - the main or auxiliary.

The quality of the construction, the reliability of the operation of the object depend on the elements of the main group, so special attention should be paid to them. The elements of the auxiliary group play a secondary role, and high requirements for them are not always necessary. Even element-by-element analysis, so simple at first glance, makes it possible to immediately identify and eliminate unnecessary, unjustified costs, primarily in the auxiliary group.

Yu.M. Sobolev, called the method of economic analysis and element-by-element development of design solutions, aimed at a systematic search for more economical ways to manufacture products of an existing design, although it aroused interest among specialists, it was underestimated for a long time.

At about the same time, American engineers from General Electric, led by L. Miles, created a similar method. As a basis, they put the study of a set of functions that are mandatory for the product. The analyzed design was evaluated as one of many possible, alternative options that can perform the required functions. The engineering cost analysis proposed by Miles - this is how the method was first called in the USA - is aimed at reducing production costs, creating the most rational product designs. In a relatively short time, the method, which turned out to be very effective, became widespread in a number of Western countries.

Only in the late 1960s. ideas of Yu.M. Sobolev, combined with foreign experience, resulted in a systematic method - a functional cost analysis, which included both an item-by-element analysis of the product, and a feasibility study of both the product itself and the process of its manufacture, and, most importantly, modern methods search for new technical solutions that can give the product the required high quality.

IN modern conditions FSA - "a method of systematic research of an object (product, process, structure), aimed at improving the efficiency of the use of material and labor resources." Such a definition is given in the Basic Provisions of the Methodology for Conducting Functional Cost Analysis, approved in 1982.

The FSA methodology provides for the sequential implementation of several stages of work. Often, some of the stages are combined during express FSA. Here summary scope of work at each stage.

Preparatory stage: choose the object to be analyzed, determine the specific goal of the FSA, then form a team of performers, as a rule, in the form of a temporary creative working group (TWG). The stage ends with the preparation of a detailed plan for conducting the FSA, the schedule of the group's work, and the preparation of other documents.

Information stage: search, collect, systematize, study information about the design, manufacturing technology, operational and economic indicators both the analyzed object and its analogues. Compiled structural scheme object, tables of technical parameters and main economic indicators.

Analytical stage: study in detail the properties of the object of analysis. Investigate the functions of the object (including its nodes and details) and distinguish among them the main and auxiliary, and among the latter - superfluous. They make up a matrix of functions, a table for diagnosing deficiencies, a list of requirements for an object and other working documents. They formulate the tasks of searching for ideas, new technical or organizational solutions designed to achieve the goal.

Creative stage: generate ideas and proposals for improving the object, eliminating the identified shortcomings. They search for solutions using effective creative methods.

Research phase is considered a continuation of the creative, as here they study, analyze and check the proposals and technical solutions received, draw them up in the form of sketches, diagrams, layouts.

Recommended step: subject the proposals and decisions to an examination, and then submit for approval to the FSA committee of the enterprise. Once approved, they become official recommendations. Implementation deadlines and responsible executors are established by the implementation schedule.

Implementation stage: in the relevant services of the enterprise, on the basis of the schedule, they develop technical and other documentation, prepare production and implement the planned work. The final procedure is the preparation of a report on the results of the FSA and an act of implementation.

Functional cost analysis is a multifaceted and often lengthy work that requires intense collective creative work, the presence of deep knowledge among its participants, and a high level of organization of work. Analysis of objects of medium and high complexity usually takes several months, often six months or more. But the end results in the case of the implementation of most of the good proposals made in the FCA process are usually very high, so a large economic effect.

Of particular importance for a comprehensive and complete functional and economic justification of technical solutions are the creative and research stages, at which the following types of problems are solved:

• functional cost assessment of options for particular solutions for each main function (differentiation task);
• functional cost assessment of synthesized solutions for the product as a whole (integration problem);
• choice the best option(optimization problem).

Differentiation problem arises on the analytical and research stages: in the first case, when distributing the real costs of manufacturing a product by functions (for the subsequent determination of the degree of correspondence between costs and the significance of functions for consumption), in the second case, when determining the costs for the designed options for the execution of functions (for comparing private technical solutions by functions).

Integration problem associated with the functional cost assessment of the synthesized solutions for the product as a whole. Common methods for aggregating the cost of a product as a whole include:

• a method for calculating the cost of products by specific indicators (the cost is determined by the product of specific costs per unit parameter of an analogue product and the value of this parameter for a new product);
• method of element coefficients (the cost price is determined taking into account the complexity of the implementation of the main elements of the kinematic, electrical and other circuits of the product by introducing appropriate coefficients);
• points method (the cost is determined by assigning the main technical and operational characteristics of the designed product scoring - relative to the best achieved and promising - and their subsequent multiplication by a value multiplier obtained by dividing the cost of a previously manufactured similar product by the corresponding amount of points);
• structural analogy method (the cost is determined approximately, based on the assumption that the costs of the base and new products remain unchanged);
• method of estimating the cost based on mathematical models (the cost is determined by the mathematical dependences of its values ​​on various characteristics of the product);
• direct method of cost calculation (the cost of a product is determined by the calculation of costs for each cost item in the presence of an appropriate regulatory framework).

Optimization problem associated with the search for the best option, optimal according to given economic criteria. As such criteria, reduced costs, an integral indicator of product quality and other indicators determined by the purpose of development can be taken.

Depending on the purposefulness of the functional and economic justification of technical solutions, one of the three common forms of FSA can be used: corrective, creative and inverse. The main features of these forms are shown in fig. 2.10.

The use of the above three forms of FSA, despite a noticeable increase in the complexity of a number of stages, is fundamentally acceptable and promising for the development of many types of products and identifying ways to reduce costs while ensuring the required product quality. The complexity of the procedures can be significantly reduced by using computer technology (for example, CAD). This is ensured by introducing a special set of programs for functional and structural modeling of objects, calculating the relative importance of functions and determining allowable cost limits for functions, processing morphological maps, generating and enumerating options for performing functions, processing the results of comparing options in terms of quality and costs. On fig. 2.11 as an example, a diagram of the creative form of the FSA is given, which reflects the sequence of work performed.

Comparative evaluation and selection of options for technical solutions. Depending on the type of criteria used, the comparative evaluation of technical solutions, carried out in order to select the best options, can be complex or partial and is carried out, respectively, by a complex or differential method.

Rice. 2.10.

Rice. 2.11.

A comprehensive method for the comparative evaluation of options for technical solutions used to assess the cumulative impact of development results on all aspects of the creation and application processes new technology and therefore allows us to consider the effectiveness of development from the standpoint of the compliance of its results with the requirements of acceleration scientific and technological progress. The objective function is generally represented as:

Efficiency criterion of the "-th performance of the product. In the case when the options are compared with the base samples, the objective function has the form:

where is the technical level of the “-th version of the product, k eb is the criterion for the effectiveness of the base sample.

Criterion economic efficiency is determined depending on the total useful economic effect (E) that can be achieved in the areas of production (E p) and operation (E e) of the estimated performance of the product, and costs (3) in these areas (respectively Z p, Z e), necessary to achieve this effect in the considered time interval, i.e.

Criterion technical efficiency is determined similarly depending on the total useful technical effect (T e) and costs (3) in the areas of production and operation:

In accordance with these types of beneficial effect, two development efficiency ratios are distinguished:

The scheme for a comprehensive assessment of solution options is shown in fig. 2.12.

Rice. 2.12.

An example of the practical implementation of the capabilities of the FSA is the analysis of the machine, when at the information stage its structural-elemental model is built in the form of a graph, the vertices of which are the nodes and parts of the product. Model elements are valued in terms of cost (as a percentage of the total cost of the product). At the analytical stage, a functional model is built in the form of a hierarchical graph that displays the decomposition of product functions. Each of them is evaluated in terms of significance for the implementation of the main objective function in a quantitative form. At the same stage, a model of relationships between elements and functions is created, which is shown in Fig. 2.13.

The model allows you to compare the cost of elements and their contribution to the implementation of functions. The arrows indicate the flow trajectory

Rice. 2.13. Structural-elemental model of the product for the transformation, transmission and use of energy in one of the product nodes, in numbers - a constructively determined sequence of the technological impact of the system elements on the workpiece. On the basis of this comparison, a functional-cost diagram is constructed, which allows you to directly compare the “usefulness of a function” and its cost (Fig. 2.14). With the help of this diagram, zones of excess costs are determined.

Based on the results obtained, the creative stage of the FSA is carried out, aimed at revising design solutions and achieving an optimal ratio of utility and cost of functions. To do this, you can use the methods of solving creative problems (Delphi, the algorithm for solving inventive problems, etc.). FSA allows you to clearly define the requirements of consumers and use them to create products with an optimal ratio of functional utility and cost.

Functional cost analysis (FSA)

One of the methodologies of strategic economic analysis that helps to increase the competitiveness and innovative attractiveness of organizations is the functional cost analysis (FSA, Activity Based Costing, ABC), allows you to assess the real value of a product or service, regardless of organizational structure companies.

According to the FSA, in order to focus on improving the quality parameters of the object, the costs that are not necessary are excluded or minimized. At the same time, both direct and indirect costs are allocated to products and services depending on the amount of resources required at each stage of production.

The purpose of the FSA is to ensure the correct allocation of funds allocated for the production of products or the provision of services, according to direct and indirect costs, which allows the most realistic assessment of the costs of the organization. The ultimate goal of the FSA is to find the most economical options for a particular practical solution from the point of view of the consumer and the manufacturer.

The subject of the FSA is function of the object under study, and its objects can be: product design; technological process; any process of production and management activities.

It is obvious that, choosing one or another way to implement a certain function, one should lay down in advance and a certain the minimum amount the cost of creating it. Thus, by replacing the existing method of performing functions with a cheaper one, the cost of the product can be reduced.

The functional approach is a set of techniques that allow you to consider and improve the object of analysis through the prism of the functions performed and the relationships between them, which is based on a number of principles (Table 19.11).

Basic principles of functional cost analysis

Table 19.11

Let us consider in more detail some features of the functional cost analysis in the USA, where Value Engineering considered as a ratio of quality to the cost of its implementation.

main idea American system FSA can be expressed in a simple formula:

Value- (Function + Quality) / cost,

Where function- specific work that an object, product, part, university, store, airport and other objects must perform;

quality- the expected or already implemented quality of performance of functions in comparison with the maximum expedient;

cost-total costs throughout all stages of the life cycle; Value- the most efficient level of costs, which will take into account the wishes of the customer, the operator of the facility, the manufacturer, the designer and other interested companies or organizations.

The most commonly used FSA plan is given in Table. 19.12.

Let us briefly dwell on two forms of incentives implemented by the US government. The first form of incentive is called Value Engineering Proposal (VEP) and involves stimulating proposals for the FSA. Special incentives are reserved for individual employees who propose to improve the functional component of the project. The second form of incentive Value Engineering Change Proposal (VECP) to incentivize a contractor who has offered to reduce the cost of the project compared to the cost agreed with the customer. In this case, the resulting profit is divided between the government agency and the contractor in the proportion of 45:55. In other words, it benefits everyone.

The FSA methodology should be applied continuously. In fact, the FSA is used in government agencies - on government orders, before organizing a competition. With the help of the Federal Antimonopoly Service at the government level, it is determined and predicted to what minimum costs can be reduced. Further, the FSA "descends" down to the persons who are engaged in the design of a new product, its modernization, production, organization, operation and disposal.

We have already noted that FSA in practice always focuses on the total costs at all stages of the product life cycle. At the same time, much attention is paid not only to material and labor costs, but also to energy and time costs, because time in the United States is regarded as money, i.e. the ability to complete faster without sacrificing quality is usually seen as an additional and sometimes decisive profit.

An important requirement for the work is that a group of FSA specialists should not be previously professionally familiar with the project, not be interested in it in one way or another. That is, they must have a completely fresh look. In carrying out the work, the FSA team faces a number of difficulties, including in measuring real costs and losses. It is relatively easy to perform feasibility studies once all or most of the work has been completed, and project evaluation is required at an earlier stage. Therefore, FSA specialists are intensively trained in the system Estimation, those. preliminary, enlarged predictive assessment of the ratio of functions-costs. Systematically, in the context of projects, separate parts of projects, FSA groups as a whole and individual performers, deviations of preliminary and actual estimates, the magnitude and variability, and percentage of deviations are compared in detail. This criterion for the accuracy of the forecast is also used when deciding on the promotion of an employee, increasing his wages.

Every project manager should be aware of BCWS (Budgeted cost of work scheduled), those. on the budgetary cost of business processes in the context of the stages of project implementation, determined on the basis of the FSA. BCW3 shows the actual cost of work performed, a ACWP (Actual cost of work performed) - information about the actual money spent.

Table 19.12

Stages of functional cost analysis

Much attention is paid to cost control during the design of an object, the severity and reasons for deviations from the planned design progress in time and cost. It is required to answer three main questions: “At what stage of the project are we?”, “How much money has already been spent?”, “Where are the deviations and what are their reasons, what should be done?”. There are four options that can help answer the question, "What should I do?" (Table 19.3).

Possible options further development FSA scenario

Table 19.13

In the FSA methodology, the goal is formulated as an efficiency criterion, which is generally expressed as a fraction: quality / cost - indicator, the value of which tends to a maximum. This indicator is specific use value, characterizing use value, i.e. the usefulness of a thing as a consumer item (Table 19.14).

Criteria for the effectiveness of operations and the choice of the FSA object

Table 19.14

The order of the FSA is determined the final sum of points, which should be determined by multiplying the columns "ranking of products" and "weight coefficient of the indicator" for each criterion and calculating their total amount. In this case, weight coefficients can be determined on the basis of expert assessments. Based on the results obtained, the product with the lowest score is subjected to the functional cost analysis first of all.

The decisive influence on the content and results of comparisons is exerted by selection of parameters and objects included in the analysis program. For example, the inclusion in the program of analysis of already manufactured products (A 0 , B (] ,С 0), modernized on the basis of products (A r В ( , C,) and "synthetic products (ideal) with the best performance

In this case, the choice of the best products should be carried out according to several compared parameters, for example, 5-7. Comprehensive Assessment products are carried out by the method of multidimensional evaluation using dimensionless values ​​for individual parameters. The essence of the method is to determine the significance of each parameter and bring the analyzed indicators to measureless values. Weight coefficients are determined on the basis of expert assessments. And to bring the compared parameters to dimensionless values, their ratio with best values(Table 19.15).

Table 19.15

Parameters applied when choosing the best product

Topic 11. Functional and cost analysis

Functional cost analysis allows you to perform the following types of work:

determination and conduct of a general cost analysis of business processes at the enterprise (marketing, production and services, sales, quality management, technical and after-sales service, etc.);

Conducting a functional analysis related to the establishment and justification of the functions performed by the structural divisions of enterprises in order to ensure the release High Quality products and services;

Identification and analysis of basic, additional and unnecessary functional costs;

· comparative analysis of alternative options for reducing costs in production, marketing and management by streamlining the functions of the structural divisions of the enterprise;

· Analysis of the integrated improvement of the results of the enterprise.

The FSA method has now become a comprehensive tool for evaluating systems, processes and concepts.

Functional cost analysis (FSA, Activity Based Costing, ABC) is a method for determining the cost and other characteristics of products, services and consumers, using as a basis the functions and resources involved in production, marketing, sales, delivery, technical support, service provision, customer service, and quality assurance.

The FCA method is designed as an "operations-oriented" alternative to traditional financial approaches. In particular, unlike traditional financial approaches, the FSA method:

provides information in a form that is understandable for the personnel of the enterprise directly involved in the business process;

· allocate overheads according to a detailed miscalculation of the use of resources, a detailed understanding of the processes and their impact on cost, and not on the basis of direct costs or accounting for the full volume of output.

The FSA method is one of the methods that allows you to indicate possible ways to improve cost indicators. The purpose of creating an FSA-model for improving the activities of enterprises is to achieve improvements in the work of enterprises in terms of cost, labor intensity and productivity. Carrying out calculations according to the FSA model allows you to obtain a large amount of FSA information for making a decision.

The FSA method is based on data that provide managers with the information necessary to justify and make management decisions when applying methods such as:

· "just in time" (Just-in-time, JIT) and KANBAN;

global quality management (Total Quality Management, TQM);

continuous improvement (Kaizen);

Reengineering of business processes (Business Process Reengineering, BPR).

The FSA concept allows you to represent management information in the form financial indicators. Using simply US$ or RUB as the units of measure for financial indicators, the FSA method displays financial condition companies better than traditional accounting does. This is because the FSA method physically reflects the functions of people, machines and equipment. The FSA method displays the level of resource consumption by functions, as well as the reasons why these resources are used.

FSA-information can be used both for current (operational) management and for making strategic decisions. At the level of tactical management, information from the FSA model can be used to form recommendations for increasing profits and improving the efficiency of the organization. On the strategic level - assistance in making decisions regarding the reorganization of the enterprise, changing the range of products and services, entering new markets, diversifying, etc. FSA-information shows how resources can be reallocated for maximum strategic benefit, helps to identify the opportunities for those factors (quality, service, cost reduction, labor intensity reduction) that matter most, and also determines the best investment options.

FSA value

The main directions for using the FSA model for reorganizing business processes are to increase productivity, reduce cost, labor intensity, time, and improve quality.

Performance improvement includes three stages. At the first stage, the analysis of functions is carried out to determine the possibilities for improving the efficiency of their implementation. At the second stage, the causes of unproductive expenses and ways to eliminate them are identified. Finally, the third step is to monitor and accelerate the desired changes by measuring key performance parameters.

With regard to reducing cost, labor intensity and time, using the FSA method, it is possible to reorganize activities in such a way that a sustainable reduction is achieved. To do this, do the following:

reduce the time required to perform functions;

Eliminate unnecessary features

form a ranked list of functions by cost, labor intensity or time;

select functions with low cost, labor intensity and time;

organize the sharing of all possible functions;

· redistribute resources freed up as a result of improvements.

Obviously, the above actions improve the quality of business processes. Improving the quality of business processes is carried out by conducting a comparative assessment and choosing rational (according to cost or time criteria) technologies for performing operations or procedures.

Function-based management is based on several analytical methods that use FSA information. These are strategic analysis, cost analysis, time analysis, labor intensity analysis, determination of target cost and calculation of cost based on the life cycle of a product or service.

One of the ways to use the principles, tools and methods of the FSA is budget planning based on functions. Budget planning uses the FSA model to determine the scope of work and resource requirements. There are two ways to use it:

· choice priority areas activities related to strategic goals;

development of a realistic budget.

FSA-information allows you to make conscious and purposeful decisions about the allocation of resources, based on an understanding of the relationship between functions and cost objects, cost factors and the amount of work.

The development of the FCA method was the method of functional cost management (FSU, Activity-Based Management, FSU).

FSO is a method that includes cost management based on the application of a more accurate allocation of costs to processes and products.

We pay special attention to the fact that the FSO-method allows not only to determine costs, but also to manage them. However, do not put an equal sign between management and control. FSA/FSO data are used more for "predictive" modeling than for control. Today, the use of cost data for control needs is being replaced by more operational information from the TQM method, implemented in the form of statistical process control functions (Statistical Process Control, SPC), or from integrated information systems working in real time.

In the process of constructing functional cost models, it was possible to establish a methodological and technological relationship between IDEF0 and FSA models.

Advantages and disadvantages of functional cost analysis compared to traditional methods
Advantages:

1. A more accurate knowledge of the cost of products makes it possible to make the right strategic decisions on:

a) setting prices for products;
b) the right combination of products;
c) the choice between the ability to make one's own or purchase;
d) investing in research and development, process automation, promotion, etc.

2. Greater clarity about the functions performed, through which companies are able to:

a) pay more attention to managerial functions, such as improving the efficiency of high-value operations;
b) identify and reduce the volume of operations that do not add value to products.

Flaws:

· The feature description process can be overly detailed, and the model is sometimes too complex and difficult to maintain.

Often the stage of collecting data on data sources by functions (activity drivers) is underestimated

· Special software is required for high-quality implementation.

· The model often becomes obsolete due to organizational changes.

· Implementation is often seen as an unnecessary "whim" of financial management, not sufficiently supported by operational management.

FSA stages

Stages of the FSA:

1. Conducting research aimed at setting tasks for creating or improving an object, to find ways to perform functions.

2. Solution of the problems formulated at the previous stage.

3. Implementation of the obtained solutions.

When conducting FSA in one stage (i.e., when performing only the first of the stages), the purpose of the work is to search for specific tasks for creating or changing an object, identifying technical, economic and organizational and economic requirements for proposed solutions. We have the right to consider the analysis of the product manufactured at the enterprise, the formation of specific tasks for its improvement, after which the identified tasks and set economic guidelines can be included in production development plans, as a variant of such work in the corrective form of the FSA. Another option for such work within the framework of the creative form of the FSA may include an analysis by the customer of any development at the stage of the formation of the terms of reference. The formulated tasks and economic guidelines for their solution in this case form the basis of the developed TOR. Thus, when FSA is carried out in one stage, the search for specific solutions and their practical implementation can be divorced from the actual analytical work on setting goals, performed without any connection with them.

During the two-stage FSA (i.e., when the first and second of the above stages are performed), not only tasks are formulated, but solutions to these tasks are also searched for. This scheme of work is typical for functional cost design (a creative form of FSA), since there can be a significant time gap between finding constructive solutions for a new development and its practical implementation. The two-stage work with the corrective form of the FSA is the basis for individual variants of the Express-FSA methodology.

Conducting the FSA in the most complete version, including three stages, is regulated by a number of documents at various levels. In this case, the practical implementation of the solutions found is included in the work on the FSA. A typical example of such an organization of work is the FSA of industrial products mastered in production (corrective form of the FSA), in which most of the work is carried out by the research working group (RWG) formed from the employees of the enterprise, which, in particular, carries out field supervision over the implementation of the developed recommendations.

There are also options for conducting FSA, when one or two of the above stages of analysis are repeated. For example, when studying a product that has been mastered in production, specific tasks for its improvement can be formulated, but the search for solutions to these problems is not always effective. In such cases, the first stage of the FSA can be repeated in order to reformulate the tasks, after which the second stage of the study is again carried out. Another option to re-conduct the first stage of the FSA is possible in cases of development of new facilities. At the same time, the most general tasks for creating an object are first set, then with each subsequent repetition of the first stage of the study, these tasks are more and more detailed.

But the most widely used approach, well developed in the FSA methodology, considers the process of conducting a functional cost analysis as a relatively rigidly specified sequence of stages - a working plan for conducting the FSA.

Working plan for conducting the FSA

A typical work plan for the implementation of the FSA is set out in the form of seven successive stages.

Preparatory stage. Its purpose is a preliminary check of the validity of the task, its clarification, if necessary, and organizational support work on the FSA.

Information stage. At this stage, the collection, systematization and study of information on the FSA object is carried out.

Analytical stage. The main goals of this stage are the construction of a functionally ideal model of the object, the identification and setting of tasks for the implementation of this model.

Creative stage. At this stage, the identified tasks are solved, and a set of proposals is developed to ensure the improvement of the original object.

Research stage. The goals of this stage are to identify the maximum effect from the solutions found and to predict the further development of the object.

Implementation stage. At this stage, work is underway to ensure the implementation of the accepted FSA recommendations.

The work on the FSA is based on the algorithmic principle, when each subsequent procedure is based on the results of the previous one, and the procedures themselves are performed according to certain rules. Each subsequent FSA procedure allows you to correct the results of previous procedures. Iterative cycles can be repeated many times. The work inherent in any stage of the FSA can be partially performed at other stages.

Compared to the general scientific method of problem solving, the FSA work plan highlights creative process among other steps that contribute to obtaining the most unique, cost-effective solutions in the project under consideration. At the same time, cost reductions of more than 30% and up to 50% are not unusual in and of themselves. FSA specialists in different countries use different names and different number of steps to describe the PSA process.

The Work Plan is an organized plan of action to carry out the FSA's research and ensure that the recommended changes are implemented. The work plan contains seven stages, five of which are usually carried out by the FSA IWG. The other two stages are carried out in accordance with the corporate policy stated in the FSA program.

Each stage of the work plan includes several tasks. This set of different tasks and rules associated with the art of their application makes FSA a way of working.

FSA in the process of development absorbed many technologies that were previously used as independent methods for solving specific problems. At various stages of research, quality function structuring, the Pareto method, ABC analysis, the Taguchi method, the method of analyzing the nature and consequences of failures, parallel design, TRIZ and other methods are widely used. The work plan below provides specific steps to effective analysis object in order to develop the maximum number of alternatives that achieve the desired functions of the product or service. Strict adherence to the work plan to a greater extent guarantees maximum benefits with sufficient flexibility.

The work plan of the FSA covers three main periods of activity: the preliminary stage, the direct implementation of the functional cost analysis and the final stage - the implementation stage. All stages and steps are performed sequentially. As cost research progresses, new data and new information can cause the GDI to return to earlier stages or steps within a stage based on an iterative approach. Stages or steps within a stage are not skipped.