|
|
|
Kuznetsova V.B. FORMING OF AN APPROACH TO CONDUCTING OF FUNCTIONAL-COST ANALYSIS ON THE BASE OF APPRAISAL OF STRUCTURE AND DYNAMICS OF EXPENSES AND CHARGES OF A PRODUCT PRODUCTION Functional-cost analysis is directed on the research of expenses (charges, prime cost, disbursements). The important problem is a search of ways of optimization of all types of production costs (charges, prime cost, disbursements) and increase of a product’s competitiveness (products, works, services). At the process of solution making the information is analyzed. Statistic method of appraisal of dynamics and structure of expenses (charges, prime cost, disbursements) as one of approaches to the conducting of functional-cost analysis is presented in this work.Key words: functional-cost analysis (FCA), statistic methods, analysis of dynamics, analysis of structure, expenses, prime cost, disbursements.
References:
1. Miles L.D. Techniques of Value Analysis and Engineering. N. Y., 1972. 351 p.
2. Vlcek P. Functional-cost analysis in management: abbr. per. from CZK. — Moscow: Economics, 1986. — 176s.
3. Eliseev II General Theory of Statistics: A Textbook / II Eliseev, MM Yuzbashev, ed. II Eliseeva. — 5 th ed., Pererab. and added. — Moscow: Finance and Statistics, 2006. — 656 pp. : Ill. — ISBN 5-279-01956-9.
4. Kuznetsov VB Statistical techniques in value analysis of costs as a factor in economic development / trade and economic issues of regional business space: Proceedings of the VI International Scientific and Practical Conference, March 25, 2008 — Chelyabinsk: Izd SUSU, 2008. — Vol.2. — 57 — 58.
5. Functional analysis stoimotnoy in electrical engineering / VS Vasilenok, VA Glezer, EA Gramp and others; Ed. MG Karpunina — M.: Energoatomizdat, 1984. — 288p., Il. pp. 30-31.
6. Theory of statistics: a textbook / RA Shmoylova, VG Minashkin, NA Sadovnikova, EB Shuvalov, Ed. RA Shmoylovoy. — 5 th ed. — Moscow: Finances and Statistics, 2007. — 656 pp.: Ill. — ISBN 978-5-279-03295-2
7. Ebert H., Tomache K. Cost analysis based on consumer value. New methods of rationalization. Per. with him. MA: Economics, 1975. 190 pp., Pp. 162.
About this article
Author: Kuznetsova V.B.
Year: 2010
|
|
Editor-in-chief |
Sergey Aleksandrovich MIROSHNIKOV |
|
|