2010, № 2

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.

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About this article

Author: Kuznetsova V.B.

Year: 2010

Editor-in-chief

Sergey Aleksandrovich
MIROSHNIKOV

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