Functional cost analysis of the introduction of the deputy position. Functional cost analysis. Application of FSA in the organization

FUNCTIONAL COST ANALYSIS
1

General information

Functional cost analysis is a method of technical and economic
engineering
analysis,
directed
on
increasing (maintaining) the functional usefulness of the object
while minimizing the cost of its creation and operation.
The subject of FSA is the function of the object under study.
FSA is a versatile highly effective
method of optimization of parameters and other constructive,
technological, organizational, aesthetic, economic
product characteristics according to the adopted criterion (criteria). IN
quality
the main
criterion
advocates
determined
in a special way, the ratio of consumer properties to
unit of cost.
2

VAS principles

1) a functional approach involving consideration
each object and its components as an implementation option (or
planned for implementation) of a set of functions necessary
the consumer, and on this basis finding the most effective
ways of performing these functions;
2) an integrated approach, which means considering an object with
point of view of design, production, transportation,
operation, disposal (life cycle);
3) a systematic approach, which means considering an object as
of a system divided into subsystems, and functions as
system-wide and intra-system, internal connections of the object, as
direct and reverse;
4) the principle of hierarchy, implying gradual
detailing the analyzed functions and costs for individual
components of the object of the 1st, 2nd, nth order;
3

VAS principles

5) principle
collective
scientific and technical
creativity, involving widespread use in VAS
methods
collective
creativity,
special
techniques,
activation of creative thinking;
6) the principle of agreement, meaning the compliance of phased
goals and objectives of the FSA to the main stages of research, preparation of production,
quality management;
7) principle
strictly
regulated
the sequence of the individual stages and
FSA sub-stages, creating conditions for their formalization and
partial automation;
8) the principle of continuous economic assessment of all
technical and organizational, management proposals;
4

VAS principles

9) principle
special
information
and
organizational support, involving the creation
special services of the FSA, additional information
provision;
10) the principle of the variety of methods used in
conducting FSA (FAST method, brainstorming, morphological
analysis, trend, prioritization method, scoring method, method
expert assessments, “black box” method, interconnection method
functions - the Koenig graph, etc.).
5

FSA methods

FAST method - systematic analysis method
functions; promotes the ordering of functions and the construction
function diagrams (such as a network diagram), allows
check the correctness of the wording and classification
functions using a system of logical tests.
Brainstorming is a method of enhancing creativity
thinking, used to get a lot
original ideas in a short period of time.
The brainstorming procedure is carried out according to special
rules, the duration of one session is 40-60 minutes.
Used to solve problems of different levels
structuring.
6

FSA methods

TRIZ is the theory of inventive problem solving.
Used when searching for original technical solutions,
orienting developers to the maximum approximation to
perfect end result.
Provides heuristic search algorithms
solutions, various product characteristics. Costs for
the manufacture of a new product is determined by the substitution
values \u200b\u200bof the parameters of the designed product into the formula
mathematical model.
7

Functional analysis

Functional analysis is the basis of the methodology
FSA.
It is a tool for identifying
necessary
consumer
properties
object
and
opportunities for its improvement.
The cost of production is ultimately the cost
functions. If some functions are not used, then the costs
become useless on them.
The principle of the functional approach, which is
the basis of FSA is a complete understanding, precise definition and
analysis of functions.
8

Functional analysis

Functional analysis includes:
identification and formulation of functions for certain
rules,
their classification,
building functional models,
determination of costs,
establishment
consumer,
values
functions
selection of functions for research.
9
from
taking into account
opinions

Functional analysis

Despite the huge variety of products,
the number of functions they perform is many times less.
For example, in a combine harvester there are about 30 thousand parts,
and the number of functions they perform is two orders of magnitude less.
Feature assessment comes down to two metrics -
usefulness and aesthetics. Functional analysis proceeds
from what useful functions in the analyzed object
always accompanied by neutral (auxiliary) and
harmful (useless) functions.
10

The most important rule is function formulation
should be sufficiently general, not limited to
specific subject.
For example, a chair, stools, chairs, benches have one
a common useful function is "hold weight".
Functions are formulated taking into account the purpose of the object.
So, for example, an electric incandescent lamp in
table lamp, in addition to the useful function "to emit
light "also performs the harmful function of" emitting heat ".
When using the same lamp in an incubator, the function
"Emit heat" will be beneficial, and "emit light" will be neutral.
11

Principles and rules for formulating functions

To formulate a function, you need to choose a verb,
describing the action.
The function statement
characteristics of the object.
not
should
enter
For example, the function of a bicycle frame is to "hold
details ", and not" to ensure the rigidity of the structure ", because
rigidity is already a characteristic. Better wording
functions to give in a nutshell - a verb in indefinite
form and noun in the accusative case.
The function of the electric wire is to "conduct current"
car - "move the load". Should not be consumed
particle "not".
12

Function classification and ranking

The main function is a useful function that reflects
the purpose of the object (the purpose of its creation). For example a chair
must "support the weight", the screwdriver must "transmit torque
moment". Other functions of these objects can be
classified as minor.
Example. The main function of the glasses is to "focus the light".
Additional function - "protect the eye" from hitting
particles. This function does not affect the main one, but it creates
additional consumer properties.
14

Function classification and ranking

The main function ensures the execution of the main one.
There can be several basic functions. Main functions
ensure performance.
There are main functions:
- reception;
- input (substance, energy, information);
- transfers;
- transformations;
- storage;
- issue.
15

Function classification and ranking

Helper functions are functions that
support the main one. If the main function can be
implemented without any function from the original
the list of basic, then this function is not basic, but
auxiliary.
The following auxiliary functions are distinguished:
- connecting;
- insulating;
- fixing;
- guide;
- guaranteeing.
16

Function classification and ranking

By
degree
usefulness
distinguish
useful,
neutral (useless) and harmful functions.
Neutral
function
not
influences
on
the change
consumer properties.
17

Function types

- the main function - reflects the action aimed at
implementation
goals
object
(systems),
for
direct satisfaction of specific end
needs;
- the main function is an action, without which the object cannot
can provide the required consumer properties,
the existence of the main function;
- auxiliary function - an action due to
character, design features
object caused by the specific embodiment of the main
functions. It contributes to the fulfillment of basic functions
or complements them.
18

Function classification

FSA stages

Preliminary stage. At the preliminary stage
a FSA group is created, an object for analysis is selected,
the problem is formulated.
Information stage. In general, this is
formation of an information bank about details like
structures, materials and their cost, patent
research, analysis of modern technologies.
Analytical stage. At this stage, the identification
functions and their classification, compilation of matrices
relationship, identification of functional significance, choice
elements for improvement.
21

FSA stages

In addition to relationship matrices, you can use the model
functions as a graph
F0 - main function; F1 - F8 - basic functions; f11 - f81 - auxiliary
functions; numbers in squares indicate functional blocks (elements
designs).
22
Nearby
with functions, you can add significance in% and other information.

FSA stages

Creative stage. At this stage, options are developed
constructive solution, the best software is selected
a number of criteria. Technologies are considered similarly. When
the choice of options is made economic calculations.
The significance of each main function is calculated by
formula that takes into account the ratio of the number of bonds Si
main
functions
(across
auxiliary)
from
functional blocks with respect to the sum ΣSi of all
connections. For example, in Fig. the main function F1 through
auxiliary functions have three links, and F2 has only one.
23

FSA stages

Ci relative costs for functional blocks
(elements) can be determined approximately from the assumption,
that they are proportional to the sums of the values \u200b\u200bof the main
functions that these blocks perform.
According to the obtained relative costs for the elements of the object, you can
build a Pareto chart and determine those elements, the relative costs of
which in total will give about 80%. Work on improving these
24
elements
should be prioritized.

FSA stages

The recommendatory stage. At this stage, finally
justifies the choice of the option that will be chosen
for further refinement. An implementation plan is being developed
project.
Implementation stage. At the stage of implementation, a group is formed
implementation.
Compiled
schedule
implementation.
Resource requests are made. A working
documentation. Incentive measures are being developed. After
completion
introducing
spend
audit,
define
project efficiency.
25

FSA example

Let's consider examples of functional analysis using the example
manual meat grinder. At first, it is advisable to build
component model of the object. For a meat grinder, it is given
in fig.
The levels are marked on the model: A - the object of analysis and
external, associated elements; B - elements of the upper
hierarchical level of the object.
26

FSA example

Based on the model, a relationship matrix is \u200b\u200bbuilt
functions and elements (Table 9.1).
27

Example of FSA construction

For example, consider the option of conducting VAS for
simple designs.
1. Preparatory stage. Created a group on FSA.
Chose a product manufactured by the company as a product
popular consumption - "Trouser hanger". Design
is shown schematically in Fig.
An object
consists
of
the following parts: 1 -
hook; 2 - case; 3 -
guide;
4
–
pin; 5 - spring
(inside the clothespin).
28

Example of FSA construction

2. Information stage. The group reviewed available
designs, technology of their manufacture. Comparison
showed that similar products or at cost
exceed the manufactured product, or do not provide
sufficient reliability of fastening.
It was decided to conduct a functional analysis and
build a matrix of interconnection of functions and elements.
The main function is to hang the pants (neatly
folded).
To perform the main function, you need to execute
following functions:
- cover the trousers;
- create an effort;
29
- hang trousers.

Example of FSA construction

3. Analytical stage. Relationship matrix of the main
functions and elements of the hanger, taking into account the cost
fabrication of parts, analysis of significance and importance
functions are given in table.
30

Example of FSA construction

4. Creative stage. From table. 9.5 the conclusions follow.
1. The result is a very large coefficient ΣР for a simple
products.
2. The main contribution is made by part No. 3 (P \u003d 3.0) and part No.
2 (P \u003d 1.0), which perform auxiliary functions.
3. We must try to change the design so that
reduce
quantity
details,
performing
secondary functions.
31

Example of FSA construction

At this stage, the methods of TRIZ and brain
assault.
There are two clothespins in the design, the distance between
which is regulated. - Maybe make one big
a clothespin, then you won't need a guide?
The clothespin consists of two stamped halves with
stiffeners having a common axis and a spring between
them. - Maybe make one big clothespin,
made of bent elastic material, then the axis is not
need, and get rid of a total of six parts?
The contact of the clothespin with the trousers occurs along the line. -
One long clothespin can be made of two elastic
wire, then contact with the trousers will be along a narrow line,
32
specific
the pressure will be higher and the fastening is more reliable?

Example of FSA construction

If the clothespin is made of two wires, then the end of the wires
you can fasten and bend - you get a hook.
You cannot rely only on the elasticity of the wires - do not
there is enough clamping force. We need to come up with a simple device
which would compress the wires and unclench them.
As a result of further reasoning, it was proposed
the design option shown in fig.
New version of the hanger for
pants consists of two parts:
1 - frame; 2 - slider.
33

Example of FSA construction

5. Research phase. For a new design
it is also necessary to compile a matrix of correspondence of functions and
elements (Table 9) and analyze the results.
34

Example of FSA construction

6. The recommendation stage. After a fundamental choice
option, it is necessary to develop its parameters for
manufacture: choose wire diameter, main dimensions
structures, choose the type of coverage, consider options
design, etc. It is necessary to prepare for the implementation of the project
design and technological documentation.
The design and technological departments apply for
purchase of materials. Technological department designers
develop tooling for frame bending, stamping
slider.
A schedule for the implementation of the project and terms are being developed
production of a pilot batch.
35

Example of FSA construction

7. Stage of implementation. After making a pilot batch
products make amendments to the design of devices, in
technological
modes,
economists
count
the actual
cost price
products
and
expected
economical effect when releasing a specific batch.
After economic calculations, a decision is made on
production of new products.
36

Example of FSA of business processes

Example 1. The company is engaged in the implementation of
the domestic market of cosmetics, perfumery and household
chemistry
1. Highlighted the main business processes:
- planning of activities;
- supplying the company with goods;
- sale of goods through trade divisions
companies;
- execution of financial transactions;
- analysis of the company's activities.
37

Example of FSA of business processes

As a result of functional and cost modeling
a chart of monthly labor costs was built by function
(fig.).
38

Example of FSA of business processes

For completeness of analysis in the organization
labor costs by division
more
appreciated
Fig. 9.7 it follows that it is necessary to distribute functions for more
uniform loading of departments. To complete the picture to the leaders
it would be necessary to indicate the share of loading by the main functions.
39

Example of FSA of business processes

The company also estimated the cost of funds to implement
main functions, support and business processes and
conducted redistribution processes
It can be seen that after analysis and
transformations
increased costs
on basic and business processes, and decreased
costs of ancillary
processes, which increased
efficiency
activities.
40

Application of FSA in the organization

To complete the documents, the visitor had to go through four
office: No. 1 - appointment with a technical specialist, which takes 1 to 5 minutes;
№ 2 - the employee made notes in the journal for 10 minutes; No. 3 - economist
performed calculations for 10 minutes; # 4 - the employee accepted payment for
transactions in the amount of 100 rubles, made notes and issued a receipt, all this in
within 5 minutes.
The process diagram is shown in Fig.
41

Application of FSA in the organization

Total: each stream serves 15 people per day, 30 people in total.
The amount of the daily payment for all visitors is 30 x 100 \u003d 3000 rubles.
The daily salary of all specialists was 450x4 \u003d 1800 rubles.
The daily profit from the FSA was 1200 rubles.

Functional cost analysis (FSA, Activity Based Costing, ABC) is a technology that allows you to estimate the real cost of a product or service, regardless of the organizational structure of the company. Both direct and indirect costs are allocated to products and services depending on the amount of resources required at each stage of production. The actions performed at these stages are called functions (activities) in the context of the FSA method.

The aim of the FSA is to ensure the correct distribution of funds allocated for the production of products or services, at direct and indirect costs. This allows for the most realistic assessment of the company's expenses.

Essentially, the FSA method works according to the following algorithm:

does the market dictate the price level or is it possible to set the price of the product that will give the planned profit?
should the planned cost add-on, calculated using the FSA method, be applied equally for all operations, or do some functions generate more income than others?
how does the final selling price of the product compare with the FSA indicators?

Thus, using this method, you can quickly estimate the amount of profit expected from the production of a particular product or service.

If the original cost estimate is correct, then the income (before taxes) will be equal to the difference between the selling price and the costs calculated using the FSA method. In addition, it will immediately become clear which products or services will be unprofitable to produce (their selling price will be lower than the estimated costs). Based on this data, you can quickly take corrective actions, including revising the goals and strategies of the business for the coming periods.

Reasons for the appearance of FSA

The FSA method appeared in the 1980s, when traditional methods of calculating costs began to lose their relevance. The latter appeared and developed at the turn of the past and the century before last (1870 - 1920). But since the early 60s, and especially in the 80s, changes in the form of production and business conduct led to the fact that the traditional method of accounting for costs began to be called "enemy number one for production", since the benefits of it became very questionable.

Traditional cost estimation methods were originally developed (according to GAAP standards based on the principles of "objectivity, verifiability and significance") for the assessment of inventories and were intended for external consumers - lenders, investors, the SEC ( Security Exchange Commission), Internal Revenue Service ( Internal Revenue Service).

However, these methods have a number of weaknesses, which are especially noticeable in internal management. Of these, the two biggest drawbacks are:

Inability to accurately convey the costs of production of a particular product.
Inability to provide feedback - information for managers necessary for operational management.

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

So, functional value analysis was called upon to solve modern problems, and in the end it turned out to be one of the most important innovations in management of the last hundred years.

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

The process of structuring costs has changed dramatically. And if at the beginning of the century labor was about 50% of total costs, the cost of materials - 35%, and overhead costs - 15%, now overhead costs are about 60%, materials - 30%, and labor - only 10% of production costs ... Obviously, using hours of work as a base for allocating costs made sense 90 years ago, but with today's cost structure it has lost its power.
The level of competition that most companies face has increased dramatically. "A 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 decreased as information processing technologies have developed. As recently as 20 years ago, collecting, processing and analyzing the data required for the FSA were very expensive. And today, not only special automated data evaluation systems are available, but also the data itself, which, as a rule, is already collected in one form or another and is stored in each company.

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

Difference from traditional methods

In traditional financial and accounting methods, a company's performance is measured by functional operations, not by the services provided to the customer. The calculation of the efficiency of a functional unit is based on budget execution, regardless of whether it benefits the company's client. In contrast, cost analysis is a process management tool that measures the cost of performing a service. The assessment is performed both for functions that increase the value of a service or product, and taking into account additional functions that do not change this value. If traditional methods calculate the costs of a certain type of activity only by categories of costs, then the FSA shows the cost of performing all stages of the process. FSA examines all possible functions in order to most accurately determine the costs of providing services, as well as ensure the possibility of modernizing 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, and in the FSA it is considered that cost objects consume functions.
Traditional accounting uses quantitative indicators as a base for allocating costs, while the FSA uses sources of costs at various levels.
Traditional accounting is focused on the structure of production, and the FSA is focused on processes (functions).

Figure: 1. Main differences between FSA and traditional cost accounting methods

The direction of the arrows is different as the FSA provides detailed process information for cost estimation and performance management at multiple levels. And traditional cost accounting methods simply allocate costs across cost objects, ignoring causation.

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, proportional to the volume of production. Therefore, as sources of costs for calculating overhead costs, the quantitative parameters of the product ( work time, machine clock, cost of materials, etc.).

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

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

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

Another important difference between traditional costing systems and FSA is the scope of functions. Traditional methods for estimating inventory track only internal production costs. 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 related to production support and the delivery of goods and services to the consumer. Examples of such functions include: manufacturing, technology development, logistics, product distribution, service, information support, financial administration, and general management.

Traditional economic theory and financial management systems treat costs as variables only in the case of short-term fluctuations in production volumes. The theory of value analysis assumes that many important price categories also vary over long periods (several years), with changes in the design, composition and range of products and customers of the company.

Table 1 shows a comparison of FSA and traditional methods cost accounting.

Table 1. FSA and Traditional methods of cost accounting

FSA	Traditional methods	Explanation
Consuming functions	Resource consumption	Traditional accounting methods are based on the assumption that prices can be controlled, but as the practice of most managers has shown, this is practically impossible. The theory of value-based analysis recognizes that only what is produced can be controlled, and prices change as a result. The advantages of the FSA approach are that it provides a wider range of measures to improve business efficiency. In a systematic study of the functions performed, not only the factors influencing the increase or decrease in productivity are identified, but also the incorrect allocation of resources is revealed. Therefore, in order to reduce costs, it is possible to more efficiently distribute power and achieve higher productivity than the traditional method.
Sources of costs at different levels	Quantitative cost allocation bases	As overhead costs grow, new technologies appear, and, of course, it is too risky to distribute costs on the basis of 5-15% (as in most companies) of all total costs. In fact, errors can be as high as several hundred percent. In value analysis, costs are allocated according to causal relationships between functions and cost objects. These links are recorded using cost sources. In practice, the sources of costs are divided into several levels. Here are the most important ones: Unity level... At this level, the sources for each unit of output are considered. For example: a person and a machine, which produce a product per unit of time. The corresponding working time will be considered a source of costs for the unit level. It is a quantitative measure similar to the cost allocation base used in traditional accounting methods. Batch level... These sources are no longer associated with units, but with batches of products. An example of the use of the functions of this level would be production planning performed for each batch, regardless of its size. The quantitative indicator of such sources is usually the number of parties. Product level... Here we are talking about sources related to the release of a particular type of product, regardless of the number of units and batches produced. The indicator is, for example, the number of hours required to develop a product. The higher this indicator, the more costs are allocated to a given product. Facility level.Sources of this level are not directly related to products, they are general functionsrelated to the work of the enterprise as a whole. However, the costs incurred by them are subsequently distributed to the products.
Process orientation	Structural orientation	Traditional costing systems are more focused on the organizational structure rather than the existing process. They cannot answer the question: “What should be done?”, Since they know nothing about the process. They only know about the resources needed to get the job done. And the process-oriented FSA method gives managers the ability to best match resource requirements to available capacity, and therefore increase productivity.

FSA application. Example

Inappropriate pricing of products occurs in almost all companies that manufacture or sell a large number of goods or provide various services. To understand why this is happening, consider two hypothetical factories that make simple items - ballpoint pens. Factory # 1 produces a million blue pens every year. Plant No. 2 also produces blue pens, but only 100 thousand per year. In order for the production to operate at full capacity, as well as to ensure the employment of personnel and to generate the necessary profit, plant No. 2, in addition to blue pens, produces a number of similar goods: 60 thousand black pens, 12 thousand red pens, 10 thousand purple pens, etc. Typically, plant No. 2 produces up to a thousand different types goods with volumes ranging from 500 to 100 thousand units. So, the total volume of production of plant No. 2 is equal to one million items. This value coincides with the volume of production of plant No. 1, so they require the same number of working and machine hours, they have the same material costs. However, despite the similarity of goods and the same volume of production, an outside observer may notice significant differences. Plant # 2 contains a larger staff to support production. There are employees involved in:

equipment management and configuration;
checking products after adjustment;
receipt and verification of incoming materials and parts;
movement of stocks, collection and shipment of orders, their fast shipment;
processing of defective products;
design and implementation of design changes;
negotiations with suppliers;
planning the receipt of materials and parts;
modernization and programming of a much larger (than that of the first plant) computer information system).

Plant # 2 has higher rates of downtime, overtime, overloaded warehouses, rework and waste. A wide staff of staff supporting the production process, as well as the general inefficiency of the production technology, leads to a discrepancy in prices.
Most companies calculate the costs of such a production process in two stages. First, the costs associated with certain categories of responsibility (responsibility centers) are taken into account - production management, quality control, receipts, etc. - and then these costs are associated with the relevant departments of the company. Many firms are very good at implementing this stage. But the second step, where costs should be allocated to specific products by division, is too simplistic. Until now, working hours are often used as the basis for calculation. In other cases, two additional calculation bases are taken into account. Material costs (costs of purchasing, receiving, checking and storing materials) are allocated directly to the products as a percentage markup to direct material costs. In highly automated plants, machine hours (processing times) are also taken into account.

Regardless of whether one or all of these approaches are used, the cost of producing large-volume items (blue pens) is always significantly higher than the cost of producing the same item in the first plant. Blue pens, accounting for 10% of the production volume, will require 10% of the cost. Accordingly, purple pens with a 1% production volume will require 1% of the cost. In fact, if the standard costs of working and machine hours, materials per unit of output are the same for both blue pens and purple pens (ordered, produced, packaged and shipped in much smaller quantities), then the overhead costs per unit of goods for purple there will be many more handles.

Over time, the market price for blue pens (produced in the largest quantities) will be determined by more successful manufacturers specializing in the production of this product (for example, factory # 1). Plant # 2 managers will find that the profit margins for blue pens are lower than for specialty products. Blue pens are less expensive than purple pens, but the costing system invariably calculates that blue pens are as expensive to manufacture as purple pens.

Frustrated by low margins, the managers of Plant # 2 are pleased to have a full range of products. Customers are willing to pay more for specialty items such as purple pens, which are obviously nearly more expensive to produce than regular blue ones. What, logically, should be a strategic step in response to this situation? It is necessary to downgrade the role of blue pens and offer an expanded set of differentiated products, with unique properties and capabilities.

In fact, such a strategy would be disastrous. Despite the results of the costing system, blue pens are cheaper to produce at the second plant than purple pens. Reducing the production of blue pens and replacing them with newer models will further increase overhead costs. Plant 2 managers will be deeply disappointed as overall costs rise and profitability targets are not met.
Many managers realize that their accounting systems distort the value of the item and therefore make informal adjustments to compensate for this. However, the example described above demonstrates well that few managers can predict in advance specific adjustments and their subsequent impact on production.

In this they can only be helped by a system of functional-cost analysis, which will not give distorted information and disorienting strategic ideas.

Advantages and Disadvantages of Functional Cost Analysis Compared to Traditional Methods

In conclusion, we present a summary list of the advantages and disadvantages of the FSA.
Benefits

A more accurate knowledge of the cost of products makes it possible to make the right strategic decisions on:
Greater clarity about the functions to be performed, which allows companies to:

Disadvantages:

The function description process can be overly detailed, and the model is sometimes too complex and difficult to maintain.
The step of collecting data about data sources by function (activity drivers) is often underestimated
For high-quality implementation, special software is required.
The model is often outdated due to organizational changes.
Implementation is often seen as an unnecessary "whim" of financial management, not sufficiently supported by operational management.

Footnotes

Source of costs (cost driver) - a process (function) occurring at the stage of production of goods or services, which requires material costs from the company. The source of costs is always assigned some quantitative indicator.

For example, with the disclosure of the structure of the activities of departments, or at the level of the main stages of production

State Committee Russian Federation

for higher education

Altai State Technical University

them. I. I. Polzunova

Department "Technology of mechanical engineering"

ESSAY

Functional and cost analysis of control systems

I've done the work

student of group ME-71 FITiB

Popov Vasily

Checked the work

Tatarkin E.Yu.

Barnaul

Introduction.

Many users find functional value analysis (VCA) rather difficult to understand. Perhaps this is due to the fact that there is too little information that explains what he actually is. The purpose of this work is to disclose the essence of functional cost analysis, the ease of its application.

FSA is a method of systematic study of functions, performance of various objects and the costs of their implementation. The most widely FSA is currently used for technical objects-products, their parts and components, equipment, technological production processes. The main purpose of the analysis in this case is to identify reserves for reducing costs for research and development, production and operation of the facilities under consideration. In addition to the design and technology of technical objects, the FSA's field of activity now includes organizational and management processes, production structures of enterprises, associations and research organizations. If we proceed from the general premise of systems analysis, then the object of the FSA can be any element of a complex production and economic system of the national economy that meets the requirements of the characteristics highlighted above.

The development of the FSA theory, as already indicated, has found wide application in the fields of mechanical engineering, electrical and electronic industries. This is due to the systematic nature of the method, which sets its task in each specific case to identify the structure of the object under consideration, decompose it into the simplest elements, give them a dual assessment (from the side of use value - integral quality and from the side of the cost of research, production and operation costs). By virtue of its consistency, the FSA makes it possible to identify in each studied object the cause-and-effect relationship between quality - operational and technical characteristics and costs. On the basis of this, grounds are created for excluding mechanical methods of planning costs from the achieved level, establishing standards based on the existing level of labor intensity of the cost and consumption of materials.

The advantage of the FSA is the availability of fairly simple calculation and graphical methods that allow one to give a dual quantification identified causal relationships. This advantage makes the FSA one of the most effective methods for analyzing not only technical, but also production and economic systems, structures, methods of organization and planning, production management and scientific research... However, work on the FSA is carried out in isolation from economic calculations at enterprises and associations. Therefore, the economic standards of the existing production are not covered by the functional approach, they are based on a substantive economic analysis, planning from the achieved level.

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

· Determination and conduct of a general analysis of the cost of business processes at the enterprise (marketing, production and provision of services, sales, quality management, technical and warranty service, etc.);

· Carrying out functional analysis related to the establishment and justification of the functions performed by the structural divisions of enterprises in order to ensure the release of high quality products and the provision of services;

· Determination and analysis of basic, additional and unnecessary functional costs;

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

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

The VAS method has now become a comprehensive tool for assessing systems, processes and concepts.

1. The essence of functional cost analysis

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, provision of services, customer service; and quality assurance.

The FSA method is designed as an "operation-oriented" alternative to traditional financial approaches. In particular, in contrast to traditional financial approaches, the FSA method:

· Provides information in a form that is understandable for the staff of the enterprise directly involved in the business process;

· Distributes overhead costs in accordance with a detailed miscalculation of the use of resources, a detailed view of the processes and their impact on the cost, and not on the basis of direct costs or taking into account the total volume of production.

FSA-method - one of the methods that allows you to point out possible ways to improve cost indicators. The purpose of creating an FSA-model for improving the performance of enterprises is to achieve improvements in the operation of enterprises in terms of cost, labor intensity and productivity. Carrying out calculations using 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);

· Global quality management (Total Quality Management, TQM);

· Continuous improvement (Kaizen);

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

The FSA concept allows you to present management information in the form of financial indicators. Using just US $ or RUB as units of measurement of financial indicators, the FSA-method displays the financial condition of a company 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 for which 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 one - assistance in making decisions regarding the reorganization of the enterprise, changing the range of products and services, entering new markets, diversification, etc. FSA information shows how resources can be reallocated with maximum strategic benefit, helps to identify the possibilities of those factors (quality, service, cost reduction, labor intensity reduction) that matter most, and also to determine the best investment options.

The main directions of using the FSA model for reorganizing business processes are increasing productivity, reducing cost, labor intensity, time and improving quality.

There are three steps to improving productivity. At the first stage, functions are analyzed to determine opportunities to improve the efficiency of their implementation. On the second, the causes of unproductive costs and ways to eliminate them are identified. Finally, the third step is to monitor and accelerate the desired changes by measuring key performance parameters.

As for reducing cost, labor intensity and time, using the FSA method, you can reorganize activities in such a way that a sustainable reduction is achieved. To do this, you need to do the following:

· Reduce the time required to perform functions;

· Eliminate unnecessary functions;

· Form a ranked list of functions by cost, labor intensity or time; choose functions with low cost, labor intensity and time; organize the joint use of all possible functions; reallocate the resources freed up by improvements. It is obvious that the above actions improve the quality of business processes. Improving the quality of business processes is carried out through a comparative assessment and selection of rational (by cost or time criterion) technologies for performing operations or procedures.

Function-based control is based on several analytical methods using FSA information. These are strategic analysis, cost analysis, time analysis, labor intensity analysis, target value determination and costing based on the life cycle of a product or service.

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

· Selection of priority areas of activity linked to strategic goals;

· Development of a realistic budget.

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

2. PROCEDURE FOR CONDUCTING VAS

One of the fundamental principles of the FSA is a certain sequence of its implementation. It includes four interrelated stages, each of which consists of several separate works:

/. Preparatory stage

1.1. Selecting an object and determining the goals of the FSA.

1.2. Selection and approval of the composition of the research group.

1.3. Training of the group's specialists in the basics of the FSA.

2. Information and analytical stage

2.1. Collecting and studying information about costs of interest, working conditions and shortcomings of the management system.

2.2. Building a structural and functional diagram of a control system.

2.3. Determination of the list of key indicators and requirements for the management system, criteria for its development.

2.4. Analysis and classification of the functions of the structural links of the management system.

2.5. Determination and comparison of the costs of functions.

2.6. Identification of functional areas of the greatest concentration of costs in the management system.

2.7. Statement of the problem of finding more rational and optimal information technology solutions.

3. Search and research stage

3.1. Search for improved structural and functional schemes of the control system.

3.2. Simulation of improved control systems.

3.3. Search for optimal parameters of improved control systems.

3.4. Experimental testing of new control systems.

3.5. Selection of the best options for control systems.

3.6. Formalization of the results in the form of a diagram of the organizational structure of the enterprise and assignment of certain functions to each link, their coordination with the interested departments and approval.

4. Development and implementation of VAS results

4.1. Compilation and execution of the necessary documentation (Regulations on the organizational structure, Regulations on job responsibilities, Staffing table) and recommendations for the implementation of the results of the FSA with clarification of efficiency calculations.

4.2. Coordination of proposals on clause 4.1 with interested departments, services and their approval.

4.3. Organization of work on the implementation of proposals.

4.4. Material and moral encouragement of participants in the development and implementation of recommendations for the FSA. Registration of a report on the work performed with proposals for improving the VFA.

Particular attention should be paid to the collection and analysis of information (stage 2). To begin with, it is necessary to highlight the organizational structure of the management system, to define the functions of each link, to identify functional links between individual links. The next step is to classify the function (Section 2.4). Functions can be divided into four groups: main, main, auxiliary, unnecessary.

Main functions have the main elements of the system, they can be denoted Ф 0.

Main functions refer to elements that directly support the operation of the main elements; if any main function is excluded, the main function cannot in principle be realized.

Secondary functions refer to elements that make the implementation of the main and main function more efficient, more acceptable or attractive to the consumer, etc .; when the auxiliary function is excluded, the operability of the system under study is preserved, but some quality indicators deteriorate.

Unnecessary functions refer to elements that do not play a significant (or no) role in ensuring the performance of the object and improving its quality; thus, by eliminating the unnecessary function and related elements, the performance is not degraded, and some may even be improved.

Determination and comparison of the cost of functions (section 2.5).

The cost of functions is understood in a broad sense, that is, it means any costs associated with the implementation of functions associated with the implementation of functions.

There are two ways to estimate the cost of functions. The first is the method of direct calculation of costs based on the cost of materials, operations of the technological process, etc. Despite the high accuracy of this method, it is often not possible (due to the high laboriousness of collecting information or the lack of it) by calculating the cost of functions for the studied and similar objects ...

Table 1,

Comparison of the cost of implementing a function

In this regard, a less laborious and more universal method of expert comparisons of the costs of functions for the studied and similar objects is often used. When using this method, for each function, a form is filled out (Table 1), in which a relative scale of order is set for each indicator and for each implementation option, that is, the best option is assigned cost 1, the worst - cost t, equal to the number of compared options. Table 1 shows an example of a relative cost estimate for five options for implementing a function, where option 4 (patent 1) has the lowest cost.

Of course, the set of cost indicators in table. 1 will be different for different functions.

The most preliminary cost estimate, determined from the table. 1 is equal to the sum of the estimates Yi. A more accurate cost estimate can be made taking into account the weighting factors:

where k i | - weight coefficient, takes values \u200b\u200bon a segment; than more important indicator, the higher the weight.

With a relative assessment of the costs of functions, it is important to highlight the minimum cost according to table 1 or formula (1) and the maximum allowable cost (usually corresponding to the object under study). Both of these values \u200b\u200bare good benchmarks in the search for improved TR variants when performing the third, exploration and research stage.

table 2

Function cost summary sheet

The work on estimating the costs of individual functions is drawn up in the form of a summary table of the costs of functions, the form of which is given in table. 2. It should be noted that a function can have several evaluation indicators, while in table. 2 shows only the main indicators.

Evaluating functions and setting cost targets in the form of the minimum possible and maximum allowable cost of functions make the process of reducing costs purposeful.

Identification of areas of greatest concentration of costs (p. 2.6).

When identifying the functional areas of the greatest concentration of costs in the studied object, several approaches can be used.

1. After identifying the costs of performing the functions of the elements for each of them, the significance of a separate function (P i) in the general spectrum of the functioning of an individual object is determined.

Next, determine the share of excess and missing costs

where Qi is the relative cost of performing the function i-th element in percentages. Value Ri corresponds to the share of increased (excessive) or decreased (missing) costs in relation to the value of the object under study.

Largest positive values Ri correspond to the areas of the greatest concentration of costs. If improving the efficiency of the object as a whole is an urgent task, then the largest negative values \u200b\u200bshould be considered Ri increasing the efficiency of the i-th element.

2. Using the table. 2 and 3 make up a table of the largest differences between the existing (in the considered object) and the minimum possible cost of functions, the form of which is given in table. 3, where the relative difference is taken between the existing and the minimum possible value in relation to the existing one. In this table, functions are ordered by decreasing the differences to 5-10 %. Zones the greatest concentration of unnecessary costs correspond to the largest differences in the costs of functions.

3. To identify the areas of the greatest concentration of costs, ABC analysis is used, which involves a breakdown of the object's elements into three groups:

group A - expensive elements (parts, assemblies);

group B - elements of average cost;

group C - elements of low cost.

Table 3

The table of the largest differences in the cost of functions

Table 4

Classification of cost concentration areas

To identify the areas of the greatest concentration of costs, use the calculation data according to the formula (2) and the data in Table. 3, on the basis of which a list of the most expensive functions is made. This list includes functions (elements) that simultaneously have the highest values \u200b\u200bin table. 3 n the largest positive values \u200b\u200bof Ri. In addition, functions with the largest negative values \u200b\u200bof Ri are distinguished, for the implementation of which additional costs are required.

Another way to identify areas of greatest concentration of costs is that on the basis of table. 3 and 4 make up two lists of such zones: the first (main) list includes functions (elements) that are simultaneously included in table. 3 and group of elements A in table. 4, the second (additional) list includes the functions of the elements that are simultaneously included in table. 3 and group B in table. 4.

There is another approach to identifying areas of greatest concentration of costs. In accordance with the above classification of functions, costs usually have the following normative distribution:

basic functions 20-30%;

auxiliary functions 40-50%;

unnecessary functions 5-10%.

When evaluating functions, it is often found that the implementation of auxiliary functions accounts for an excessively large share of costs (60-70%), that is, the main reserves for reducing the cost are laid down here.

As a result of the information and analytical stage, we obtain the following documentation:

· Table of analysis of functions of the control system and its constructive functional structure;

· A list of the main, basic, auxiliary and unnecessary functions;

· A list of development criteria, key indicators and requirements for the improved system;

· Summary table of the costs of functions;

· The list and characteristics of the zones of the greatest concentration of costs;

· Setting tasks to eliminate elements with unnecessary functions;

· Setting tasks to reduce the cost of functions that contain unnecessary costs;

· A list of unclear issues that have arisen during the collection, systematization and analysis of information for further discussion with experts;

· A list and description of the ideas for improving the management system.

When performing the information and analytical stage, the following typical errors can be noted:

Weak attraction of knowledge and experience of specialists from other services due to a false fear of losing their authority or because of unwillingness, and sometimes inability, to establish business contacts with them;

Obtaining too little or excessively large amount of information about the object under investigation, which takes too much time and resources; therefore, the optimal amount of information should be limited to the specific objectives of the analysis and the time specified in the work plan;

Disregard for the known rules of office work; all collected and processed information should be systematized and securely stored for reuse.

A very common mistake is distraction to one of the first ideas that arose in the process of collecting and analyzing information. The idea may seem interesting and promising. There is a desire to engage in its development and, in essence, to stop further collection and analysis of information. Such temptations should be avoided without changing the main principles of systems analysis.

Functional and cost analysis of the management system on the example of Litex LLC.

2.1. The scope of activity of Litex LLC is construction and installation work, major and cosmetic repairs of buildings and structures. The main objects on which Litex is working are located in the city of Barnaul.

2.2. Since the scale of activity of this enterprise is relatively small, the organizational structure of Litex LLC is relatively simple and can be schematically represented in this way:

Figure: 1. Schematic diagram of the organizational structure of Litex LLC.

The sole chief of this firm is its general director. His deputy, secretary, finance manager, and also accountancy are directly subordinate to him. The Deputy General Director is responsible for the progress of work at the facilities, oversees the work of procurement agents, support services. Procurement agents fulfill orders of foremen for the supply of the necessary materials, equipment, tools.

As necessary, the head of the company creates working groups to solve certain specific problems. Such tasks usually arise at the very beginning of the execution of an order, when you need to draw up the necessary documents, obtain permission from the relevant authorities, and settle everything legal aspects business, develop project documents, agree on estimates, etc. Typically, the working group includes a finance manager, an accountant and one of the foremen. Depending on the importance of the order, such a working group is headed by the general director or his deputy.

2.3. The list of basic requirements for the management system of this enterprise can be formulated as follows:

Ensuring the operation of the enterprise without downtime,

Payment of dividends to the founders of the enterprise,

Timely payment of tax payments to the budget, in order to avoid penalties,

Ensuring the fulfillment of orders that best meet the needs of customers,

The following development criteria can be distinguished:

The quality of the work performed,

Speed \u200b\u200bof order execution,

Management costs.

Now let's identify the functions that each link of this structure performs:

Table 5

Analysis of the functions of the control system. ( p.2.4. )

The elements
Designation	Name	Designation	Description
	CEO		company management
			object search
			interaction with customers
			working group leadership
	Deputy General Director:		monitoring the progress of work at the facilities
			monitoring the compliance of facilities under construction with project documents
			periodic monitoring of workers' attendance at work
			interaction with customers
			distribution of wages to workers, foremen, suppliers
			periodic monitoring of the activities of purchasing agents
			Working group leadership
	Financial manager:		minimization of company expenses
			minimization of tax payments
			control of cashless transactions
			Accounting software
	Secretary:		functions of secretary-assistant
	Secretary:		functions of the personnel department (hiring, firing employees)
	Accounting:		accounting
			distribution of wages to company employees
			issue of cash to accountable persons
			Legal support of the company
			control of the quality and pace of work at one facility
			control of the availability of a sufficient amount of materials and tools at the facility entrusted to him
			sending orders to the supply department
	Supply Agents:		ensuring the performance of work on objects through the execution of orders of foremen
	Supply Agents:		preparation of monthly advance reports
	Aux. service:		storage of materials
	Aux. service:		storage of equipment
	Working group:		preparation of documentation necessary for the conclusion of contracts
			elaboration of legal and other related issues related to the performance of work at the facility
			obtaining permits from the relevant authorities to carry out certain works
			contract design organizations for the development of the necessary projects and drawings
			budgeting, etc.

Note: the main function of this system is to ensure the payment of dividends to depositors, the main functions are highlighted in bold , auxiliary - in regular font, no unnecessary functions.

Table 6

Monthly costs required to perform functions. ( p. 2.5. )

The name of the structural link		Costs (real)	Costs (minimum)
	Fg 1, Fg 2, Fg 3, Fg 4

	Fm 1, fm 2, fm 3, fm 4

	Fb 1, Fb 2, Fb 3, Fb 4
	FP 1, FP 2, FP 3, FP 4

2.6. We will begin to identify the areas of the greatest concentration of costs by assessing the significance of functions. Function Fg 1 significantly affects the overall functioning of the control system. Violation of this function (for example, a manager's illness) leads to a significant deterioration in the activity of the entire system (by about 10%). Fg 2 is implemented constantly in order to have a job for the future (10% excess). Fg 3 is implemented only when the deputy director cannot cope with this function (50% redundancy), etc.

Table 7

Shares of excess and missing costs

Function designation	The significance of the function: "-" decreased, "+" increased, P i , %	Relative costs for performing functions Qi,%	Shares of excess (-) or missing (+) costs, Ri,%

Table 8

Relative value difference

	Name of elements	Relative cost difference,%
Fg 1, Fg 2, Fg 3, Fg 4	CEO
Fm 1, fm 2, fm 3, fm 4	Finance manager
	Aux. service
FP 1, FP 2, FP 3, FP 4
	Secretary
	Procurement agents
Fb 1, Fb 2, Fb 3, Fb 4	Accounting department
Fz 1, Fz 2, Fz 3, Fz 4, Fz 5, Fz 6, Fz 7	Deputy
Fr 1, Fr 2, Fr 3, Fr 4, Fr 5	Working group

These diagrams clearly highlight the links of the studied control system, the costs of which can be reduced or preferably increased, since due to insufficient financial support certain functions of these links are not performed properly. These actions can improve the efficiency of the system and reduce the cost of supporting its operation.

Federal State Educational Institution of Higher Professional Education

Kaliningrad State Technical University

Department of Economics and Entrepreneurship

Coursework Coursework

approved for protection _________ protected with a rating of ________

Leader: Leader:

______________ ______________

Fundamentals of Functional Cost Analysis

Course work in the discipline "Economics of the organization"

KR.63 080109.65 O. 09. PZ

Option 2.1

Work completed

Student of study group 08-BU-1

A. A. Volkova

"_____" _______________ 2009

Kaliningrad

Introduction …………………………………………………………… ..3

Basic concepts ………………………………………………… ..5

Development of VAS methods in our country and abroad …………… .8

Essence, basic principles and tasks of the FSA ………………… ..13

Forms and objects of FSA ………………………………………… ..16

Structural model ……………………………………………… ... 20

Functional model …………………………………………… 21

Combined model ……………………………………………… .23

Pareto construction ……………………………………………… 24

Distribution of employees by positions .............................................. 26

Significance Matrix …………………………………………… ..28

Absolute and relative significance ……………………… ... 30

Functional and cost diagram ………………………… .32

Conclusion ………………………………………………………… .34

References ………………………………………………… 36

Introduction

The initial moment in the development of the VAS Method refers to the end of the forties of the twentieth century and is associated with the names of two scientists: Yu.M. Sobolev and

L. Miles. In the late 1940s and early 1950s, Yu. M. Sobolev, the designer of the Perm Telephone Plant, investigated the products and products of his plant, analyzed dozens of the most diverse designs of his products, including products manufactured by other factories. It was found that almost all products have some disadvantages that are not obvious at first glance. For example: as unjustified increased consumption of materials and increased labor costs, as well as unjustified complication of the form, unjustified use of expensive materials and unjustified strength of some products.

Yu.M. Sobolev came to the conclusion about the need for systemic technical economic analysis and element-by-element processing of machine parts. In his opinion, the analysis of each detail should begin with the selection of all structural elements and their characteristics (materials, dimensions, etc.). Each of the listed elements is considered as a component of the entire object as a whole, and at the same time, as an independent part of the structure. Depending on its functional purpose, it belongs to one of two main or auxiliary groups.

Elements of the main group must meet the operational requirements for the part, product. The quality and technical capabilities of the product depend on them. Elements of the auxiliary group are used to design the product. Such a grouping of functions refers, among other things, to the costs that are necessary for the implementation of basic and auxiliary functions.

The analysis that Sobolev carried out was called the element-by-element technical and economic analysis of the design (PTEAK). PTEAK has shown that costs, especially for the auxiliary group, are usually overstated, and that they can be reduced without any damage to the operation of the product. Later, during implementation and development, the analysis was officially called element-by-element analysis of a structure.

FSA (functional-cost analysis) is a method of technical and economic research of systems aimed at optimizing the relationship between their consumer properties (functions, still perceived as quality) and the cost of achieving these properties.

The FSA objects include: product designs, technological processes, management processes, construction projects, banking operations, that is, almost everything that is associated with the implementation of any costs.

Purpose of the Work: to show the distribution of workers, according to their positions, their salaries and a list of the performance of the function, to identify unnecessary functions and to identify promising elements in terms of cost optimization.

Chapter 1

Basic concepts of FSA

The use of any method assumes the presence of special terminology, special approaches. The FSA uses a special terminological dictionary.

FUNCTION - a form of manifestation of properties in a certain system of relations to obtain the required result (an indication of the action that the object must perform to achieve the goal).

PROPERTY - the ability inherent in or attached to an object to detect certain sides in the processes of interconnection and interaction.

TARGET actions - a mental representation of the result to achieve which the action is directed.

STRUCTURAL MODEL - a conditional image of the structure of an object, reflecting the composition and relationships of its elements.

FUNCTIONAL MODEL - a description of the object in the language of the functions performed and their relationships.

The carrier of a function is a material object that implements the function under consideration.

FUNCTION OBJECT - a material object to which the action of the considered function is directed.

USEFUL FUNCTION - a function that determines the consumer properties of an object.

HARMFUL FUNCTION - a function that negatively affects the consumer properties of an object.

NEUTRAL FUNCTION - a function that does not affect the change in the consumer properties of the object.

EXTERNAL FUNCTION - performed by the object as a whole in conditions of interaction with the external environment.

MAIN FUNCTION - an external function, the need for the implementation of which the scope of the object is the main reason and purpose of its creation, production and existence.

SECONDARY FUNCTION - an external function that reflects the secondary purpose of creating an object.

INTERNAL FUNCTION - performed by the elements of the object or their connections within the object as a system. the main FUNCTION is an internal function, the performance of which is a necessary condition for the preservation, existence, functioning and development of an object, its elimination leads to the loss of the object's performance.

AUXILIARY FUNCTION - an internal function that ensures the implementation of basic functions.

RANK FUNCTIONS - the significance of the function, which determines its place in the hierarchy of functions that ensure the performance of the main function.

FUNCTION PERFORMANCE LEVEL - the quality of its implementation, characterized by the value of the parameters of the function carrier.

REQUIRED PARAMETERS - parameters corresponding to the real conditions of the object functioning.

ACTUAL PARAMETERS - parameters inherent in the analyzed object (existing or designed).

ADEQUATE LEVEL OF PERFORMANCE OF THE FUNCTION - compliance of the actual parameters with the required ones.

EXCESSIVE LEVEL OF FUNCTION PERFORMANCE - excess of the actual parameters over the required ones.

INSUFFICIENT LEVEL OF PERFORMANCE OF THE FUNCTION - excess of the required parameters over the actual ones.

UNWANTED EFFECT - the lack of the object, identified during the analysis.

TECHNICAL CONTRADICTION - unacceptable deterioration in the analyzed object of one of the parameters while improving the other.

FUNCTIONAL-STRUCTURAL MODEL - a conditional image of an object obtained by combining.

FUNCTIONALLY NECESSARY COSTS - the minimum possible costs for the implementation of a complex of necessary functions by the object, determined by special VAS methods.

FUNCTIONAL VALUE DIAGRAM - a conventional image of the ratio of significance, quality of performance and cost of functions.

Development of VAS methods in our country and abroad.

In the 30s of the last century, the Soviet aircraft designer of Italian origin R.L. Bartini developed a method whose basic concepts were functional model (ideal end result) and contradiction. Bartini's functional approach formed the basis of the functional cost analysis. The concept of contradiction formed the basis of the algorithm for solving inventive problems (ARIZ), the main tool of the theory for solving inventive problems (TRIZ), developed by the Baku engineer G.S. Altshuller.

In the late forties of the 20th century, Yuri Mikhailovich Sobolev, a design engineer at the Perm Telephone Plant, applied system analysis and element-by-element processing of products. He considered each structural element as an independent part of the structure, formulated its functional purpose and included it in the main or auxiliary group.

To the structural elements Yu.M. Sobolev attributed:

Material;

Tolerances;

Holes;

Surface condition;

This analysis helped to identify the overestimated costs of manufacturing auxiliary elements and reduce them without compromising the quality of the product.

At the enterprises of the GDR, on the basis of Sobolev's ideas, element-by-element economic analysis (PEA) was created.

During the Second World War, the American company General Electric was forced to seek replacements for scarce materials used in production. After the war, the company's engineer Lawrence D. Miles, an employee of the procurement department who knew about Sobolev's work, analyzed the data on the products and made sure that replacing the material with a cheaper one in some cases led to an improvement in quality.

On the basis of this analysis, a functional - economic approach was developed in 1947.

In 1952, L. Miles developed a method called value analysis. Miles called his method applied philosophy.

The practice of using value analysis attracted the attention of specialists who worked at enterprises - suppliers, competitors and customers of General Electric.

Later, they became interested in the method and state organizations... The first was the Navy's Bureau of Ships, where the method was first applied at the design stage and became known as value engineering (VE)

In 1958-1960, Japanese consulting engineer Dr. Genichi Taguchi created a number of methods to improve product quality without increasing costs (Taguchi methods). The goal of the methods is to improve quality by improving accuracy. Any deviation from the optimal value is considered as a source of material losses to society (both the producer and the consumer). Taguchi proved that losses grow in proportion to the square of the deviation from the optimum value and introduced the concept of "quality loss function" and signal-to-noise ratio to denote the ratio of the nominal value and the deviation.

In 1959, the Society of American Value Engineering (SAVE) was formed. The first president of the society from 1960 to 1962 was L. Miles. The purpose of the society was to coordinate the work on the FSA and exchange experience between companies. Since 1962, the US military department has demanded from its clients - firms the obligatory use of the FSA when creating ordered military equipment.

In the early 1960s, the FSA began to be used in other capitalist countries, primarily in England, Germany, and Japan.

In 1962, professor at the University of Tokyo Kaoru Ishikawa proposed the concept of quality circles, which were based on psychological effects - effect social facilitation and the Ringelmann effect.

From the mid-60s, the FSA began to use the enterprises of the socialist countries. In most of these countries, national and international conferences of FSA specialists are held, departments and organizations have been identified that coordinate the use of the FSA on a national scale. In a number of countries, the introduction of FSA into the practice of economic activity is regulated by legislative documents.

In 1965, the Society of Japanese specialist engineers by FSA (Society of Japanese Value Engineering SJVE), which actively promoted this method, holding annual conferences with the participation of representatives of major firms and government organizations.

Systematic and purposeful work on the FSA in the USSR began in 1973-1974. in the electrical industry (VPE Soyuzelektroapparat ", PO" Electroluch ", etc.)

In 1975, the international society SAVE established the L. Miles Prize "For the creation and assistance in promoting the methods of FSA"

In 1977, the Ministry of Electroprom decided to create subdivisions of the FSA in all associations and organizations of the industry, and work on the FSA becomes an obligatory part of the plan for new equipment. 1978-1980 at the enterprises of the electrical industry with the help of the FSA it was saved:

14,000 tons of rolled ferrous and non-ferrous metals.

3000 t of lead

20 tons of silver

1,500 people were released.

The total economic effect was 16,000,000 rubles.

In 1982, Japan established the Miles Prize, which recognizes companies that have achieved great success through the use of FSA.

In Japan, FSA is used in 90% of cases when designing new products and in 50-85% of cases when modernizing products.

Currently, the most widespread method is FAST (Function Analysis System Techneque), the foundations of which were developed in 1964 by C. Baytway (Sperry Rand Corporation). Unlike Miles' cost analysis, FAST requires finding the relationship between functions.

In Russia, since the beginning of the 90s, the number of publications according to the FSA has sharply decreased, the training and retraining of specialists has stopped, the FSA has ceased to be used in production. The specialists turned out to be not in demand at home, and some of them work abroad - in Israel, Canada, USA, Finland, Korea.

1.2 Essence, basic principles and tasks of the FSA.

Functional-cost analysis is understood as a method of complex systemic study of the functions of an object (product, process, structure), aimed at optimizing the relationship between the quality, utility of the object's functions and the costs of their implementation at all stages of the life cycle.

The main theoretical sources of FSA can be considered: the theory of systems and the method of system analysis; theory of functional organization and methods of engineering analysis; efficiency theory and methods of economic analysis; the theory of the organization of labor processes and methods of enhancing creativity.

The use of these theories and methods is reflected in the corresponding principles of the FSA:

I) a systematic approach;

2) functional approach;

3) the principle of matching the significance and usefulness of functions to the costs of their implementation;

4) the national economic approach;

5) the principle of collective creativity.

A systems approach means considering an object as an element of a higher order system and as a system consisting of interconnected elements.

The functional approach, in contrast to the subject approach, which is used in most traditional methods of reducing costs, means that the object of rationalization is understood and improved not in its specific real form, but as a set of functions that it performs or should perform.

The principle of compliance of the significance and usefulness of functions with the costs of their implementation reflects the purpose of the FSA and is a consequence of the previous principle, that is, the development of a functional approach.

The national economic approach presupposes ensuring the socially necessary quality of the product with the obligatory accounting of costs at all stages of its life cycle (design, manufacture, use, disposal, sale) from the standpoint of their compliance with the socially necessary level.

The principle of collective creativity provides for: the use of methods of activating thinking (brainstorming, morphological analysis, theory of solving inventive problems TRIZ, etc.); mandatory team work different professionswell acquainted with the design, technology, economics, management, organization of production, rationing, materials science, supply, sales, operation and other processes associated with the production and operation of the analyzed object.

Along with the listed principles, which are fundamental, the FSA provides for the use of a number of derived principles. So, a derivative of the principle of the national economic approach is the principle planned implementation FSA. It means: its mandatory use as a performance management tool, i.e. as one of the means of the planned provision of high final results of the collective activity; the establishment of buildings that are planned to be received thanks to the use of the FSA and the reflection of these tasks in the plans for the development of science and technology of the research institutes and in the corresponding sections of the technical and financial plans of enterprises (PO); introduction of a certain order into the FSA process itself: limiting it by time and space, as well as the size of allocated resources.

Derived from a set of principles - functional, systemic and the principle of matching costs to the significance of functions and the quality of their performance

You can consider the program-target principle. This principle is based on presenting solutions to complex problems in the form of detailed programs of action. Mandatory features of the program are the presence of formulated goals, the calculation of the required resources and taking into account their limitations.

The program-target principle manifests itself in the FSA when assessing the role of functions, determining the permissible costs for them.

Thus, a cost target is set. In addition, the program-target principle is also present in the organization of work on the FSA when using the work plan for the FSA, which includes a number of interrelated stages.

(preparatory, informational, analytical, creative, research, recommendation, implementation).

The main purpose of the FSA is: at the stages of research and development and development work - prevention of unnecessary costs; at the stages of production and use (operation) of the facility - reduction

(exclusion) unnecessary costs and losses.

With the help of FSA, the following tasks are solved:

1) reduction of material consumption, labor intensity, energy consumption and capital intensity of the object;

2) reduction of operating and transport costs;

3) replacement of scarce, expensive and imported materials;

4) increasing labor productivity;

5) increasing the profitability of products;

6) elimination of "bottlenecks" and imbalances, etc.

The result of VFA should be a reduction in costs per unit of beneficial effect. This is achieved by reducing costs while increasing consumer properties; reducing costs while maintaining the level of quality; improving quality while maintaining cost levels; quality improvement with some economically justified cost increase; reducing costs with a reasonable decrease in technical parameters to their functionally required level.

1. 3

FSA forms and objects

Currently, there are three forms of FSA that can be used for different purposes and objects.

The corrective form of the FSA is a methodological version of the FSA used to improve the developed and operating objects.

The goal is to identify unnecessary costs, search for reserves to reduce costs and improve product quality.

It is the most well developed and widely used form, otherwise referred to as "Manufacturing FSA." Abroad it is known under the name

Value analysis.

The second methodological form of FSA, called creative or "FSA in the design sphere" is used at the stages of research and development and development work in the design of new facilities in order to prevent ineffective decisions. For its designation abroad, the term "value engineering" is used.

Inverse form or "FSA in the field of application" - methodical version

FSA, designed to carry out work on the unification and expansion of the scope of already designed facilities.

These methodological forms of the FSA have a number of features: by purpose, scope of use, object of study, the ratio of types of procedures, the order of modeling, by the nature and moment of use of the cost estimate of functions, by the correspondence of the composition and sequence of stages.

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table 2

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Functional cost analysis of the introduction of the deputy position. Functional cost analysis. Application of FSA in the organization

General information

VAS principles

VAS principles

VAS principles

FSA methods

FSA methods

Functional analysis

Functional analysis

Functional analysis

Principles and rules for formulating functions

Function classification and ranking

Function classification and ranking

Function classification and ranking

Function classification and ranking

Function types

Function classification

FSA stages

FSA stages

FSA stages

FSA stages

FSA stages

FSA stages

FSA example

FSA example

Example of FSA construction

Example of FSA construction

Example of FSA construction

Example of FSA construction

Example of FSA construction

Example of FSA construction

Example of FSA construction

Example of FSA construction

Example of FSA construction

Example of FSA of business processes

Example of FSA of business processes

Example of FSA of business processes

Example of FSA of business processes

Application of FSA in the organization

Application of FSA in the organization

Reasons for the appearance of FSA

Difference from traditional methods

FSA application. Example

Advantages and Disadvantages of Functional Cost Analysis Compared to Traditional Methods

ESSAY

I've done the work

Barnaul

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You need to know