FSA - method of systemic study of functions, performance of various objects and costs for their implementation. The most widely FSA is currently used for technical facilities products, their parts and parts, equipment, production process processes. The main purpose of the analysis at the same time is to identify reserves for reducing the costs of research and development, production and operation of the objects under consideration. In addition to the design and technology of technical objects, organizational and managerial processes, manufacturing structures of enterprises, associations and research organizations currently include organizational and management processes. If we proceed from the overall background of system analysis, then the facility of the FSA may be any element of the complex production and economic system of the national economy, which meets the requirements of the signs allocated above. The development of the FSA theory was widely used in the industries, electrical and electronics industries. This is due to the system of the method that owns its task in each specific case to identify the structure of the object under consideration, decompose it to the simplest elements, give them a dual assessment (from a consumer value - integral quality and from the cost of the cost of research, production and operation). By virtue of its system, the FSA makes it possible to identify in each studied facility with causal relations between, quality - operational characteristics and costs. Based on this, grounds are created to eliminate mechanical methods for planning costs from the achieved level, establishing standards based on the circumstances of the complexity of the cost of cost and consumption of materials.

The advantage of FSA is the presence of sufficiently simple calculated and graphical methods, which allow to give a dual quantitative assessment of identified causal relations. This dignity puts the FSA is unlikely the most effective methods for analyzing not only technical, but also economic systems, structures, methods of organization and planning, production management and research. However, the works on the FSA are carried out in the separation from economic settlements in enterprises and in associations. Therefore, economic standards of active production are not covered by a functional approach, based on substantive economic analysis, planning from the achieved level. . The methodological provisions of FSA products and technology are developed deep enough, based on uniform principles of similar receptions and identical quantitative estimates.

FSA is defined as a method of comprehensive technical and economic research of the object functions, aimed at optimizing the relationship between the quality of the execution of the specified functions and the costs of their implementation. Sometimes this method is called cost-based cost-based analysis. FSA is based on the assumption that in each facility, the system to be analyzed is concentrated both necessary in accordance with the existing development of production and unnecessary costs. These unnecessary costs are an object of analysis, study, and finding ways to eliminate. Excessive costs are usually associated with an increased, not required by the consumer with the functionality of products, or not enough economical constructive technological or organizational implementation of production. The concept of the necessary and excessive costs is essential and important not only for technical, but also of any industrial and economic systems.

The FSA is based on a functional approach, in contrast to the most common currently, when analyzing the costs of the subject approach. During the subject approach, the question is solved how to reduce the costs of the element, the node, the device or the system as a whole. With a functional approach, it is primarily considered the composition of the equipment necessary during operation or other objects of functions, tasks, purposes. Only after that there are possible ways of constructive, technological or organizational implementation of elements and equipment blocks, operations of a technological or production process, enterprises and association units. This allows either a functional load elements in the system under considerable system under consideration, or combine the water element to perform various functions, solving several tasks.

The functional-nodal design method has already been used in the radio electronic industry and a number of other industries. A functional approach in improving the organization and production management is not used. In modern conditions, the improvement of economic calculation and intensification, it must be the main one, which will simplify the production structure of industries and enterprises, to exclude from the point of view of their performance and the target orientation of the link in both the industry as a whole and individual industrial and scientific associations. .

A functional approach allows economic analysis of the designs and technology of manufacturing instruments and equipment from the point of view of the interests of the consumer. The consumer, in turn, is interested not to objects and products as what, but the functions performed by them. With the help of the functional approach, it is possible to more systematize and logically, the relationships in such system processes, as an increase in production efficiency, the introduction of new equipment and technology, specialization and cooperation of enterprises, technical re-equipment of production, etc.

The central concept of FSA is the concept of functions: the external manifestation of the properties of the object in the system under consideration, i.e. In a specific, concrete alleged or established atmosphere. As you know, the totality of the useful properties of the product. Determines its consumer value. Only on these beneficial properties is drawn by the consumer's attention. Hence the connection of functional value analysis with consumer value.

Consumer cost can be determined by one or more properties. For example, the main consumer properties of point welding is a rigid connection. The pipeline weld should have two important consumer properties: the predetermined stiffness of the compound and its tightness. Complicated modern equipment, radio-electronic equipment (REA) can have tens and hundreds of various consumer properties. In addition to the working properties directly interested in the consumer, each product has aesthetic (shape, color), physiological (noise, temperature, smell, vibration, etc.) and other objective properties. Other typically include product properties that do not require a specific consumer in under consideration. For example, the stability of the electronic device to the effects of insects is not interested in developers of the REC, intended to use only in our country. However, the production of equipment for tropical countries makes this property with one of the "workers". Or, for example, the stability of electronic elements to low negative temperatures becomes a working property only when using Raa outdoors in northern and high-mountainous areas. In accordance with the division of consumer properties of products on workers, aesthetic, physiological and other, the main and secondary functions of the objects under consideration are allocated. Among the secondary functions associated with the aesthetic, physiological and other properties of products, and the main part of the excessive costs you want to show and eliminate are concentrated. However, among other properties, you can find such that under certain conditions allow you to satisfy the appropriate needs without additional costs.

For complex production and economic systems, it is economically advisable instead of eliminating excessive functions to find ways of their rational use through the specialization of production. This question requires to solve a reasonable economic assessment. In a number of works dedicated to the FSA, the consumer value is determined more widely, taking into account the conditions for the operation of systems. At the same time, such consumer value factors are distinguished as external functioning conditions, destination parameters, functional and parametric reserves, operation mode. Such an approach allows to increase the level of systematic system when conducting a FSA, pay special attention to the third group of system signs of the object - signs of behavior, operation. .

The expansion understanding of the consumer value allows to more extent when analyzing the impact of the external environment on the system under consideration. An objective study of production and economic systems and complex economic processes is possible only with a deep analysis of external conditions of operation.

The function is a qualitative aspect of consumer properties that are divided into:

• 1. The main function expressing the purpose of the object;
• 2. Basic functions that ensure the maintenance of the main one;
• 3. Auxiliary functions implementing basic;
• 4. Unnecessary or unnecessary functions;
• 5. Harmful functions (for example, the same clock or TV may be unnecessarily heavy and cumbersome, etc.)

Quantitative evaluation of functions is possible with one or more closely related operational characteristics. For example, the process of transportation or mechanical processing is quantitatively determined by the capacity of transport or metalworking equipment and depends, in addition, on the type of cargo being moved, the characteristics of the processed parts, the working conditions. The functioning of the electronic elements is determined by the parameters of the system in which they are included. Thus, the electrical capacitor selects a signal of a certain frequency at a given quantitative characteristics of the nominal capacity and voltage, the temperature coefficient of the tank, the tangent of the corner of the loss, the level of moisture protection. The quantitative definition of functions allows to compare the same consumer properties in qualitatively and their set - consumer costs. .

Easy to compare products, the consumer value of which is determined by one property. If there are several properties, the improvement of one of them, for example, twice, does not entail a proportional increase in the entire consumer value of the product under consideration. There is a need to assess the significance of consumer properties and functions. Then the consumer cost of the product (F), its functionality can be quantified by the expression applied to assess integral quality (quality ratio):

where: PI, - the operational and technical characteristics of the i-th consumer property, calculated in relative values;

ni - the ratio of the significance of the I-th consumer property in the overall production and technical characteristics of the product (i.e., in the overall functional utility or consumer value).

The relationship between the consumer value of products in general and individual consumer properties is quite complex due to various purposes similar to the functions of devices and devices. For example, a different consumer value has a micro computer and special purpose, despite the equitable characteristics of the main function: to carry out calculations, perform calculations. It cannot be said that the consumer cost of the bus with 60 passenger places is 12 times higher than the 5-seater car, as the appointment of these vehicles is different. From here there is a need for FSA, as well as when calculating the comparative economic efficiency of new techniques. When evaluating the technical level of products and calculations of the quality ratio, choically choose products, instruments for analysis and comparison. For FSA, it is necessary to choose products, objects of the same destination having close applications.

A functional approach to solving production and technical tasks creates prerequisites for this choice. Production systems (industry, association, enterprise and their divisions) as the main function have the release of the products of a given technical level (quality). A quantitative measurement of production volumes in mechanical engineering is carried out in physical and value terms. In practice, the integral assessment of the functionality of such a system is carried out by calculating the cost of production indicators: gross, commercial, realized products, or others.

FSA is based on the following principles:

The principle of early diagnosis is the essence of it that the magnitude of the reserved reserves depends on which stage of the product life cycle is carried out by FSA: predatory, production, operation, disposal. Immediate costs are mainly laid at the design stage. That is, the maximum effect of the analysis can be obtained at this stage when it is possible to prevent unnecessary costs not only for the manufacture of the product, but also to prepare its production. At the stage of industrial output, the size of the effect is reduced due to the fact that the work has already been carried out to ensure its functioning, the production process has been established. Intervention in this process will not hide without loss. More large losses will be when making changes to the design of the product at the stage of operation. Therefore, it is most advisable to conduct FSA in the design development of products. For example, eliminate the error in the development of the product is 10 times cheaper than in the production process, and 100 times cheaper than during the operation of the product by consumers.

Priority principle - Since the FSA method is not even widespread and does not cover all sorts of objects (types of products, technology, etc.), and the number of specialists owning the methodology is not enough, then the first FSA should be subject to processes and products that are At the stage of design development and will be made on a large scale. This will allow, firstly, to make the maximum result of the FSA at minimal costs for its conduct. Secondly, the significant effect of the use of the method will contribute to its wider recognition.

The principle of optimal detail, the main meaning of the method is the allocation of consumer functions inherent in the object. But if the object under study is too complicated, then as a result of its division on the functions of the latter, a lot may form. Such a narrow detail makes a very cumbersome and an afflicted analysis program, and will not contribute to the speed and effectiveness of its implementation. In this case, the study of a complex object is better to solve in two stages:

• 1. The division of an object on large parts (individual nodes of machines or devices, more or less separated groups of technological operations).
• 2. The implementation of the FSA of each of the selected smaller objects.

The principle of the sequence is to perform a complex of work on FSA requires a certain sequence in the study, primarily the preliminary study of the future object and all circumstances related to its production and use. At the same time, it is necessary to follow the logical scheme of detail - from the total to the private (the object - the node is function). It must be remembered that when implementing the FSA, the results of its holding at each stage depend on the completeness and quality of work performed at the previous stages.

The principle of allocating the leading link (the elimination of bottlenecks) - most often, when analyzing, it turns out that either in the economic complex, or in a separate product there is some part that requires high costs to ensure the viability of this object or holds the effect of its use. It is clear that in this case the research is more appropriate to send to the elimination of these deterrent or directions. Thanks to this selection of the direction of research, the minimum costs of the FSA will lead to the activation of the entire analyzed system and will significantly increase the overall effect of its operation.

Functional and cost analysis (FSA)

One of the methodologies of a strategic economic analysis that promotes the increase in competitiveness and innovative attractiveness of organizations is a functional and cost analysis (FSA, Activity Based Costing, ABC), Allowing to appreciate the real cost of the product or service without much to the organizational structure of the company.

According to FSA, in order to concentrate attention to 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 distributed by products and services, depending on the amount of resources required at each of the production stages.

The FSA's goal is to ensure the correct distribution of funds allocated for the production of products or the provision of services, according to direct and indirect costs, which allows the most realistic to evaluate the expenses of the organization. The ultimate goal of FSA is the search for the most economical from the point of view of the consumer and the manufacturer of options for one or another practical solution.

The subject of FSA is the function of the object being studied, And as its objects can be: products of the product; technological process; Any process of industrial and managerial activities.

Obviously, choosing one or another way to implement a specific function should in advance to lay and a certain minimum amount of costs for its creation. Thus, replacing the existing method of performing functions is cheaper, thereby you can reduce the cost of the product.

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

Basic principles of functional and cost analysis

Table 19.11

Principles	a brief description of
Functional	It assumes the consideration of each object and its components as an embodiment (or scheduled for implementation) of the complex of functions necessary to the consumer, and finding on this basis the most effective ways to implement these functions on this basis.
Complex	Means consideration of the object in terms of design, production, transportation, operation, recycling (life cycle)
Systems approach	Means consideration of the object as a system dissected on the subsystem, and functions - both system-wide and intrasystem, internal bonds of the object of both direct and reverse
Hierarchyness	It assumes the gradual detailing of the analyzed functions and costs for the individual components of the object 1 -th, 2nd, L-order
Collective Scientific and Technical Creativity	Expands widespread use of the methods of collective creativity, special techniques, activation of creative thinking
Matching	Means compliance with phased goals and objectives of the FSA main stages of the NIR, production preparation, quality management
Strictly regulated sequence of stages and FSA sub-attacks	Creates conditions for formalization and partial automation of stages and FSA subteps

Principles	a brief description of
Continuous economical	Provides a continuous economic assessment of all technical, organizational, managerial proposals
Special information and organizational support	Involves creating special FSA services, additional information support
Other principles	Create a variety of methods used in the implementation of the FSA (method Fast, Brain Attack, Morphological Analysis, Trend, Method of Prioritization, Point Method, Expert Valuation Method, Method "Black Box", Method of Relating Functions - Count Königa, etc.).

Consider in more detail some features of the funzo-valuation analysis in the USA, where Value Engineering It is considered as a ratio of quality to its exercise costs.

The main idea of \u200b\u200bthe American FSA systemcan be expressed in a simple formula:

Value - FUNCTION + Quality.) / Cost.,

where FUNCTION - Specific work that the object, product, item, university, store, airport and other objects must be executed;

Quality - Expected or already carried out the quality of the functions in comparison with the most appropriate;

Cost.-Sumbash costs throughout all the stages of the life cycle; Value - The most effective level of costs in which the customer's wishes will be taken into account, which operates the object, manufacturer, projector and other interested companies or organizations.

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

Briefly focus on two forms of stimulation carried out by the US government. The first form of stimulation is called Value Engineering Proposal (VEP) And implies stimulating proposals for FSA. Special means of stimulating individual workers who offered to improve the functional component of the project are reserved. Second Stimulation Form - Value Engineering Change Proposal (Vecp.), allowing to stimulate a contractor who proposed to reduce the cost of the project compared to the cost-agreed with the customer. In this case, the profit obtained is divided between the government agency and the contractor in the proportion of 45:55. In other words, it is beneficial to all.

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

We have already noted that the FSA is always focused on the total costs at all stages of the product life cycle. Much attention is paid at the same time not only material and labor, but also energy and temporary costs, because the time in the United States is considered as money, i.e. The ability to fulfill faster, without prejudice, quality is usually considered as an additional, and sometimes decisive profits.

An important requirement for working - a group of FSA specialists should not be pre-professionally familiar with the project, not in one way or another is interested. That is, they must have an absolutely fresh look. When working, the FSA group faces a number of difficulties, including in measuring real costs and losses. It is relatively easy to perform technical and economic calculations when all the work or its main part is made, and the project estimate is required at an earlier stage. Therefore, FSA specialists are intensively trained by the system. Estimation,those. a preliminary, enlarged forecast assessment of the ratio of cost functions. Systematically in the context of projects, individual parts of projects, FSA groups as a whole and individual performers are compared the deviations of preliminary and actual estimates, the value and variability, the percentage of deviations. This prognosis accuracy criterion is used and when solving the issue of promoting an employee, raising his labor payment.

Each project manager must have information about Bcws. (Budgeted Cost of Work Scheduled), those. On the budget value of business processes in the context of the stages of the implementation of the project determined on the basis of FSA. BCW3. shows the actual value of the work performed, A ACWP. (ACTUAL COST OF WORK PERFORMED) - Information about really speaking money.

Table 19.12.

Stages of functional and cost analysis

Stages FSA.	a brief description of
Information phase	Collection of information. Getting a response to questions: What is an object? What does he perform or should do? What are its basic and secondary functions? Studying a typical set including about 24 standard functions. Detection of basic functions, then secondary, oriented to specific operating conditions. Pre-discussion of issues with projectors, visit and detailed study of the project site, identification of the estimated project cost
Phase thinking	Getting a response to the question: What else can there be an object using the same functions? An attempt to imagine the work of the object in real and extreme conditions and in the interaction of other objects
Phase Analysis	Refinement of all objects performed by the object, their grouping, classification, the order of their combination, which is an object and its individual functions, which material carriers are performed by certain functions which material carriers perform the maximum and minimum number of functions. How do the costs and importance of the functions performed by one or another carrier of functions relate? Consideration is conducted in four directions: a) the assessment of the entire project, including budget, criteria and standards; b) Estimation of the structure of the object, its architecture, mechanical part, electronics, degree of automation and robotization. The study is conducted in a conceptual, schematic and detailed levels; c) search on this basis unnecessary, unnecessary and harmful functions and, accordingly; d) their material carriers. It uses the "brainstorm" and a wide arsenal of other methods, their number is approximately 35
Development phase, Improvements	The systematization of ideas submitted during the preliminary phases is carried out. Detailing of extended ideas. Their deeper substantiation, including both positive and possible negative moments. It is planned a new refined system of functions, an elimination of excessive duplicate each other and harmful functions. It is determined whether the object will be suitable for operation when modifying the functions system, how much it will work, which must be specifically done, as far as it matches that it is necessary to optimize the ratio "Quality - function - costs", who must approve the proposed measures, what The cost of the proposed works, what is the potential savings, the time of completion of work, as far as it extends or reduces the duration of the production and operation cycle of the object, the effectiveness of its disposal process at the end of the service life

Stages FSA.

a brief description of

Decision Phase

Detailed written report to the customer of work. A detailed oral report on working (on major projects of several working) meetings, submission of the development of FSA project managers and other customers, a detailed consideration, discussion, usually with opponents. The duration of the FSA average is the complexity of the object, given that the work is performed with the widespread use of computer, including optimization programs, with extensive databases about the FSA object, is about one or two weeks. Since the start of work and before deciding, it is usually about one month

Much attention is paid to the cost control during the design of the object, the severity and reasons for deviations from the planning of the design in time and on costs. It is required to answer three main questions: "At what stage of the project are we?", "How many funds have already been spent?", "Where is the deviations and what are their reasons what you need to do?". There are four options that can help answer the question: "What to do?" (Table 19.3).

Options for the possible further development of the FSA script

Table 19.13

Options	a brief description of
	Cancel the project and do not climb into new costs, if it is clear that the functions will not be performed in the best possible way. FSA specialists emphasize that this is the best solution, despite the big cast losses, than to continue to go through the wrong way
	It is necessary to ignore unwanted deviations and return to the planned work, despite the warnings of specialists.
Fourth	Revise the strategy and, accordingly, the plan for which the work was going to reflect the internal and external changes that cannot be corrected.

In the method of FSA, the target is formulated as a criterion of efficiency, which is generally expressed by the fraction: Quality / Cealthiness - The indicator whose value is committed to the maximum. This indicator is specific value,characterizing consumer cost, i.e. Usefulness of things as the subject of consumption (Table 19.14).

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

Table 19.14

Criteria	a brief description of
The main criteria for the effectiveness of FSA operations
Specific value	Specific valuedetermined by the formula (P): P \u003d Q / S, where q - operational characteristics of the quality of the object, points; S - cost, rub.
Changing cost	Changes in cost: Ef \u003d (s / s 2 - s / s,) x o, where C / C, and C / C 2 - the total cost before the FSA and after; O - annual production, pcs.
Expected savings from lower cost	The main criteria for choosing an FSA object have its own weight coefficient that determines the significance of a criterion. The higher the weight coefficient, the more weeding criterion. One of these criteria is expected savings from lower costs (Uh),which is determined in rubles by the formula: E \u003d 1 / hp (1 -sp x (1-1: J.), J. \u003d C "(1 -d.): (C - with XD), from b. " p" " n b p n where J C. - Cost ratio index before and after the FSA; With b and C, - the cost of the unit of products of the basic and new product, respectively, rubles; d N. - share of purchased products at the cost of the product, coefficient; V. - production volume, pcs.
Profitability product	Profitability of productscalculated by the formula: profitability \u003d [(product price - production costs) / cost of production] x 100%
The main criteria for choosing an FSA object
Economic indicators	Economic indicators:volume of production; Production cost; profitability of products; the proportion of this type of production in the total production volume; The volume of costs for purchased parts, etc.

Criteria	a brief description of
Lore-technical indicators	Design and technical indicators,characterizing the complexity of the product and the features of production
The costs that are not necessary	"Excess Indicators"- Indicators of the use of unwanted technological processes in the production of the product. The costs that are not necessary are excluded or minimized.
Product quality indicators	Product quality indicators:undetyability (product property continuously maintain performance for some time); maintainability (probability of restoring a healthy state, average recovery time); durability (Product property to maintain performance before the marginal state when the maintenance and repair system is installed, for example, the average resource, the average service life), etc.

The order of the FSA is determined the total amount of points that should be determined by multiplying the Count "Ranking of Products" and "Weight Indicator Coefficient" for each criterion and calculations of their total amount. At the same time, weight coefficients can be determined on the basis of expert assessments. Based on the results obtained, the extension-value analysis is primarily exposed to products that scores the smallest number of points.

The decisive effect on the content and results of comparison is select the parameters and objects included in the analysis program.For example, the inclusion in the program of analysis of already produced products (And 0, in (], C 0), upgraded on the basis of products (A R in (, C,) and "synthetic products (perfect) with the best indicators

At the same time, the choice of best products should be conducted according to several compared parameters, for example, 5-7. The complex assessment of the product is carried out by a multidimensional estimate using immense values \u200b\u200bfor individual parameters. The essence of the method is to determine the importance of each parameter and bringing the analyzed indicators to immeasurable values. Weighted coefficients are determined on the basis of expert assessments. And to bring compared parameters to dimensionless values, their ratio with the best values \u200b\u200bis calculated (Table 19.15).

Table 19.15

Parameters used when choosing the best products

Parameters	a brief description of
Maximization parameters	For parameters for which the growth of their values \u200b\u200bis desirable,the formula is applied: b IK \u003d A, K: A I ^ "
Minimizing a pair of meters	When minimizing parametersthe reverse ratio is used: b IK \u003d A IKMIN: A I K - where b jk is the dimensionless meaning of / "one parameter for the K-MU product; a IK is the actual value of the i-RO parameter by the K-MU product; A JK, A IK is the best (highest, smallest) value of the I-GB of the iat of the product.
Total costs of FSA	Total costs of FSAcalculated by the formula: where s 3 / pl - the remuneration of specialists, rubles; I am a D -% additional wage; I am SS -% of social insurance deductions; I am pr -% of other expenses.
Comparison	FAS and EFFECT Costs Comparisoncarried out by formulas: where g ok - payback period; E. - efficiency coefficient; E - the magnitude of savings, rub.
Specified costs	The final choice of the optimal variant is carried out by the formula of the current costs. The selected option is compared with the existing and the economic effect of its implementation is determined. Next, a test functional and cost diagram is being built, according to which the degree of satisfaction with the specified permissible costs of functions is determined. The indicator of the generalized quality of the execution of functions is determined by the formula: where y - degree of execution / function in the V-M version; R - the significance of the consumer properties; d. - degree of satisfaction /. Properties Mr.

Functional value analysis

The essence of the method

Functional and cost analysis (FSA, A.ctivity. B.aSED C.osting, ABC) is a technology that allows you to estimate the real value of the product or service without much to the organizational structure of the company. Both direct and indirect costs are distributed by products and services, depending on the amount of resources required at each of the production stages. The actions produced at these stages in the context of the FSA method are called features (Activities).

The FSA's goal is to ensure the correct distribution of funds allocated for the production of products or the provision of services, according to direct and coordinated costs. This allows the most realistic to evaluate the expenses of the company.

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

• does the market dictate the price level or can you install this price of production that will give the planned profit?
• should the planned allowance for expenses calculated by the FSA method equally for all operations or some functions give greater income than others?
• how does the final sales price of products with FSA indicators relate?

Thus, using this method, you can quickly assess the amount of profits expected from the production of a product or service.

If the initial cost estimate is completed correctly, the income (before tax pay) will be equal to the difference between the sales price and costs calculated by the FSA method. In addition, it will immediately become clear, the production of products or services will be unprofitable (their price will be lower than the estimated costs). Based on these data, you can quickly accept corrective measures, including to revise the goals and strategies of the business for the next periods.

Causes of FSA

The FSA method appeared in the 80s, when traditional methods for calculating costs began to lose their relevance. The latter appeared and developed at the turn of the past and last centuries (1870 - 1920). But from the beginning of the 60s, and especially in the 80s, changes in the form of production and business management led to the fact that the traditional method of accounting for costs began to call "the enemy of the number one for production" because the benefit from it became very dubious.

Traditional cost estimates were initially developed (according to GAAP standards based on the principles of "objectivity, verifiability and significance") to assess the material and commodity values \u200b\u200band were intended for external consumers - creditors, investors, securities commissions ( S.eCURITY. E.xChange. C.ommission), Tax control ( I.nternal R.evenue. S.ervice).

However, these methods have a number of weak points, especially tangible with internal control. Of these, two largest drawbacks:

1. The inability to accurately accurately convey the cost of production of a separate product.
2. The inability to provide feedback - information for managers needed for operational management.

As a result, managers selling various types of products take important decisions regarding price installation, combinations of products and production technology, based on inaccurate cost information.

So, to solve modern problems was called up by functional and cost analysis, and ultimately it was one of the most important innovations in the management of the last hundred years.

The developers of the method, Professor Harvard University Robin Cooper (Robin Cooper) and Robert Kaplan (Robert Kaplan), were allocated three independent, but coordinated, factors that are the main causes of the practical application of the FSA:

1. The process of structuring costs has changed very significantly. And if at the beginning of the century working work was about 50% of total expenses, 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, the use of working hours as a base of the distribution of expenses made sense 90 years ago, but with a modern cost structure already lost its strength.
2. The competition level with which the majority of companies are faced very increased. "The rapidly changing global competitive environment" is not a cliché, but a completely real trouble for most firms. Knowledge of actual costs is very important for survival in such a situation.
3. The cost of performing measurements and calculations decreased as information processing technologies. Another 20 years ago, the collection, processing and analysis of the data required for the FSA was very expensive. And today not only special automated data assessment systems are available, but also the data themselves, which, as a rule, are already collected and in one form or another and stored in each company.

In this regard, the FSA may be very valuable, since it issues information about the entire range of operating functions, about their cost and consumption.

Difference from traditional methods

As part of traditional financial and accounting methods, the company is assessed by functional operations, and not by services provided to the customer. The effectiveness of the functional unit is calculated by budget execution, regardless of whether it benefits the company's client. On the contrary, the functional analysis is a process management tool, measuring the cost of the service. The assessment is performed for both functions that increase the value of the service or product, and taking into account additional functions that do not change this value. If traditional methods calculate the costs of some kind of activity only by cost categories, then the FSA shows the cost of execution all Stages of the process. FSA examines all possible functions to most accurately determine the cost of providing services, as well as ensure the possibility of upgrading processes and increase productivity.

We give three main differences between the FSA and traditional methods (see Figure 1):

1. Traditional accounting implies that cost objects consume resources, and the FSA is considered that cost objects consume functions.
2. Traditional accounting as a base distribution database uses quantitative indicators, and sources of costs are used in the FSA.
3. Traditional accounting is focused on the structure of production, and FSA is focused on processes (functions).

Fig. 1. The main differences between the FSA and traditional cost accounting methods

The direction of the shooter is different, since the FSA provides detailed information about the processes to assess costs and control the performance on the set levels. And traditional methods of cost accounting simply distribute costs of costs, without taking into account causal relationships.

So, traditional cost accounting systems are concentrated on the product. All costs are attributed to the product, as it is believed that a certain amount of resources is consumed for the manufacture of each product element, proportional to production volume. Therefore, quantitative parameters of the product are used as sources for calculating overhead costs (working hours, machine watches, material costs, etc.).

However, quantitative indicators do not allow the variety of products in size and difficulty manufacturing. In addition, they do not reveal the direct relationship between the level of costs and the volume of products.

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

Consequently, the more functional parameters, the production chain will be described in more detail and, accordingly, the real cost of products will be more accurate.

Another important difference between traditional spending assessment systems and FSA is the area of \u200b\u200bconsideration of functions. In traditional methods intended for estimating stocks, only internal production costs are tracked. The theory of FSA does not agree with this approach, believing that, when calculating the value of goods, all functions should be taken into account - both related to the support of production and the delivery of goods and services to the consumer. As an example of such functions, it is possible to name: production, technology development, logistics, product distribution, service, information support, financial administration and general management.

Traditional economic theory and financial management systems consider costs as variables only in the case of short-term fluctuations in production volumes. The theory of functional and cost analysis suggests that many important price categories vary also during long periods (in several years), with changes in the design, composition and range of goods and clients of the company.

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

Table 1. FSA and traditional cost accounting methods

	Traditional methods	Explanation
Consumption of functions	Resource consumption	At the heart of traditional accounting methods, it is assuming that prices can be controlled, but as the practice of most managers have shown - it is practically impossible. Theory of functional and cost analysis recognizes that it is possible to manage only what is produced, and prices are changed as a result. The advantages of the FSA approach is that it provides a wider range of business efficiency measures. With a systematic study of the functions performed, not only the factors affecting the increase or decrease in performance are detected, but incorrect resource allocation is also detected. Consequently, to reduce costs, you can croin rationally distribute power and achieve higher performance than the traditional way.
Sources of costs of different levels	Quantitative cost distribution databases	As the overhead costs grow, new technologies appear, and, of course, to distribute costs based on 5-15% (as in most companies) from all the total costs is too risky. In fact, errors can reach several hundred percent. In functional and cost analysis, costs are distributed in accordance with the causal relationships between the functions and objects of costs. These links are recorded using sources of costs. In practice, sources of costs are divided into several levels. We give the most important: Unity Level. At this level, sources are considered for each product available. For example: a person and machine, which per unit of time produce the product. The appropriate working time will be considered a source of costs for the level of units. This is a quantitative indicator similar to the cost distribution database used in traditional metering methods. Batch LEVEL. These sources are no longer connected with units, but with parties of products. An example of using the functions of this level may be the production planning performed for each batch regardless of its size. The quantitative indicator of such sources is usually the number of parties. Product Level (Product LEVEL). Here we are talking about sources relating to the production of a separate type of product, regardless of the number of units manufactured and parties. As an indicator, it is used, for example, the number of hours required for product development. The more this indicator, the greater the costs are distributed to this product. Enterprise Level (Facility Level). Sources of this level are not directly related to products, these are general functions related to the work of the enterprise as a whole. However, the costs caused by them are distributed further by products.
Orientation on processes	Structural orientation	Traditional cost calculation systems are more oriented on the organizational structure, and not to the existing process. They can not answer the question: "What should I do?", Since there is nothing known about the process. They only own information about the availability of resources required to perform work. And the processes-oriented method of FSA gives managers the opportunity to most accurately comply with the resource needs and accessible capacity, and therefore, increase productivity.

Application of FSA. Example

Wrong appointment of prices for products happens almost in all companies engaged in the production or sale of a large number of goods or the provision of various services. To understand why this happens, consider two hypothetical plants producing simple products - ballpoint handles. Every year, Plant No. 1 manufactures a million blue handles. Plant No. 2 also produces blue handles, but only 100 thousand per year. In order for the production to work at full capacity, as well as to ensure the employment of personnel and the extraction of the necessary profit, Plant No. 2 In addition to the blue handles, there are still a number of similar goods: 60 thousand black handles, 12 thousand red, 10 thousand purples, etc. Usually for the year Plant No. 2 produces up to a thousand different types of goods, the volumes of which range from 500 to 100 thousand units. So, the total volume of plant products No. 2 is equal to one million products. This value coincides with the volume of products of Plant No. 1, so they require the same number of workers and machine hours, they have the same material costs. However, despite the similarity of goods and the same production volume, an overview observer may notice significant differences. Plant No. 2 contains a larger state for maintaining production. Employees working here:

• control and equipment setup;
• checking products after setting;
• receipt and verification of incoming materials and parts;
• moving reserves, collecting and shipping orders, their fast shipment;
• processing of defective products;
• design and implementation of design changes;
• negotiations with suppliers;
• planning the receipts of materials and details;
• modernization and programming is much larger (than at the first plant) of the computer information system).

At the plant number 2, higher idle indicators, overtime hours, rebooting of warehouses, refinement and waste. The wide state staff supporting the production process, as well as the overall inefficiency of production technology, leads to inconsistencies in prices.
Most companies calculate the costs of conducting such a production process in two stages. At first, the costs associated with certain categories of responsibility are taken into account - production management, quality control, admission, etc. - And then these expenses are associated with the relevant divisions of the company. Many firms are very well implemented by this stage. But here's the second step, where the costs of divisions should be distributed over specific products, it is performed too simplistic. Until now, working hours are often used as a base for calculation. In other cases, two more additional bases for calculation are taken into account. Material costs (the cost of buying, receiving, checking and storing materials) are distributed directly by products in the form of a percentage surcharge to direct material costs. Highly automated enterprises also take into account machine clock (processing time).

Regardless of whether one or all of these approaches is used, the costs of producing large volumes of large volume (blue handles) are always significantly higher than the cost of the production of the same product at the first plant. Blue handles constituting 10% of production volume will require 10% of the costs. Accordingly, the purple pens, the volume of the release of which will be 1%, will require 1% of the cost. In fact, if the standard costs of workers and machine watches, materials per unit of production are the same both for blue handles and for lilac (ordered, manufactured, packaged and shipped in much smaller volumes), then overhead costs per unit of goods for purple The handles will be much more.

Over time, the market price for blue handles (manufactured in the largest volumes) will be determined by more successful manufacturers specializing in the release of this product (for example, Plant No. 1). Managers of the plant number 2 will discover that the size of the profits for blue handles will be less than for special products. The price of blue handles is lower than on the purple, but the cost estimate system consistently calculates that the production of blue handles is as expensive as the purple.

Disappointed low profits, plant managers №2 are satisfied with the fact that they produce a full range of products. Customers are ready to pay more for special goods, such as purple handles, the production of which is obviously not a little more than ordinary blue. What is the logic to be a strategic step in response to this situation? It is necessary to remake the role of blue handles and offer an extended set of differentiated products, with unique properties and capabilities.

In fact, such a strategy will be a detrimental. Despite the results of the cost calculation system, the production of blue handles in the second factory is cheaper than purple. Reducing the production of blue handles and replacing their new models will further increase overhead. The managers of the second plant will be deeply disappointed, as total costs will increase, and the goal of increasing profitability will not be achieved.
Many managers understand that their accounting systems distort the cost of goods, and therefore informal adjustments contribute to compensate for it. Nevertheless, the example described above demonstrates that only a few managers can predict specific adjustments in advance and their subsequent effect on production.

This can only help a system of functional and 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 give the final list of advantages and disadvantages of FSA.

Benefits

1. More accurate knowledge of the cost of products makes it possible to make faithful strategic solutions on:

   a) appointment of prices for products;
   b) the correct combination of products;
   c) the choice between the possibilities to make independently or acquired;
   d) investment in research work, automation of processes, promotion, etc.
   

2. Big clarity in relation to the functions performed, at the expense of which companies manage:

   a) to pay more attention to managerial functions, such as improving the efficiency of expensive operations;
   b) reveal and reduce the amount of operations that do not add product value.

Disadvantages:

• The process of describing functions can be excessively detailed, in addition, the model is sometimes too complicated and it is difficult to maintain it.
• Often the data collection phase on data sources for functions (Activity Drivers) is underestimated
• For high-quality implementation requires special software.
• The model often becomes obsolete due to organizational changes.
• Implementation is often seen as an unnecessary "whim" financial management is not sufficiently supported by the operational guidance.
  

The cost source (COST DRIVER) is a process (function) occurring at the production stage of goods or a service that requires material costs. Source of costs are always assigned some quantitative indicator.

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

16.1. Essence, tasks and scope of application of functional value analysis.

16.2. Functions of the object and their classification.

16.3. Principles of functional and valuable analysis.

16.4. Sequence and methods for conducting functional value analysis.

Training training.

Essence, tasks and scope of application of functional and cost analysis

Functional value analysis - One of the methods of heuristic analysis, the purpose of which is to choose the optimal option that ensures the full implementation of the object under study (the product, technological process, the form of organization or production management, etc.) of its basic functions at minimal costs.

Studying the possibilities of reducing the cost of the functions performed and led to the name of this type of analysis in domestic science - functional and cost analysis (FSA). Other names are applied in foreign countries: value analysis (or consumer value), engineering and cost analysis, management-value (Value Analysis, Value Engineering, Value Management).

Functional and cost analysis appeared in the 40s of the last century as a result of almost simultaneously (but in different countries) of the studies of the Russian designer

Yu.M. Sobolev from the Perm telephone plant and american engineer LD Maelese from General Electric. The first development of Yu.M. Sobolev, designed using the FSA results, - the mixing unit of the microthelphone allowed to reduce the number of parts by 70%, the consumption of materials - by 42%, the labor intensity of production - by 69%, and the total cost is 1.7 times.

LD Miles in 1946 for the first time formulated the very concept of functional value analysis, determining it as "application philosophy, as a system of ways to save costs before, during and after their implementation." Since then, FSA consider one of the most important innovations in the Office of the last hundred years.

The purpose of the FSA is the achievement of optimal utility at the lowest costs. Mathematically, the objective of the FSA can be represented as follows:

where Z is the cost of achieving the necessary consumer properties;

PC is a set of consumer properties of the object.

A feature of the objective of the FSA is not to improve the specific object under study, and above all, the search for alternative options for performing its functions and the choice among them is the most economical, providing an optimal relationship between consumer properties and the cost of their implementation. It is extremely important that the FSA allows you to solve, at first glance, two mutually exclusive tasks are reduced costs and improving the quality of the product.

The main tasks of the FSA are:

Increase product competitiveness in the domestic and foreign markets;

Reduce production costs (decrease in the capacity of basic, working capital, energy intensity, laboriousness, increase the return of fixed assets, material production, etc.);

Improving production technology;

Justification of management decisions.

Functions of the object and their classification

The object of FSA has functions and their cost.

Each product, the goods are made and exists in order to satisfy certain needs of consumers, that is, perform functions in accordance with its appointment. Under functions understand the consumer properties of the object, which is analyzed.

A detailed study shows that objects and goods do not perform one, but many functions. For example, a vase can serve as a container capacity as an antiques, an interior, as a family relic, satisfying certain aesthetic needs.

All functions in the FSA are classified by the scope of manifestation, roles in meeting the needs, in operation, by the nature of the detection, the degree of necessity (Fig. 16.1).

In the field of manifestation and role in meeting the needs of consumers, external and internal functions are allocated. External (non-negotiation) functions - those that are performed by an object in interaction with the external environment.

Internal functions are those that reflect the actions and interrelations within the object caused by the mechanism of its construction, features of execution. The consumer does not know the advantage and is not interested in them.

The role in meeting the needs of consumers among external functions is allocated main and secondary, and among the internal - main (workers) and auxiliary.

The main function is an external function that reflects the purpose, the essence and purpose of creating an object. The main functions are viable for a long period. Moreover, there may be one (in the overwhelming majority of objects) or several (in complex systems).

The secondary function of an external function, characterizing side goals of creating an object, in particular ensuring its aesthetics, ease of use, modity, compliance with ergonomic characteristics in order to increase demand.

Fig. 16.1. The main functions of the FSA object

The main (working) function is an internal function, which is to create the necessary conditions for external functions (transmission, transformation, storage, issuing results).

Auxiliary function is an internal function that contributes to the implementation of basic functions (connecting, insulating, fixing, guarantees.). The number and composition of auxiliary functions depends on the design, technological, managerial, organizational features.

In general, it can be said that the main functions are those that correspond to the main purpose of the object; Main - those that provide the maintenance of the main; Auxiliary helps and basic; Extra - or not needed, or harmful functions.

If the object under study is not complicated, then in the process of the FSA, fewer functions can be allocated, such as basic, auxiliary and unnecessary.

By the nature of the detection, such functions are distinguished as nominal - those that are provided and declared for execution (specified in the documentation, technical passport) are valid - actually carried out, and potential - those that can be implemented.

By degree of need for function, they are divided into the necessary and unnecessary. Required (useful) functions - those that satisfy the needs of consumers and are expressed in the consumer properties of the object. Technicians, which is in the design stage, these requirements specified in the technical task.

Extra (negative) functions are those that are not needed and which can even damage to consumers. Based on this, unnecessary functions are divided into unnecessary and harmful.

Unnecessary - functions, do not help improve the efficiency of activities, the occupation of the object and the improvement of consumer properties, but cause rise to it through non-production functions and costs.

Harmful are functions that negatively affect the consumer value and the effectiveness of the object work, causing its rise in price.

For role during operation, all functions are divided into working and non-working. Workers - functions that implement their properties during operation, direct use of the object.

The non-working (aesthetic) functions are those that satisfy the aesthetic needs of consumers in the form of design - finishing, color solutions, shape, and the like.

The FSA is very common to group functions on the principle of Eisenhower, which received the name "ABC principle". In accordance with it, all functions are divided:

On top, basic and useful (a);

Secondary, auxiliary and useful (B);

Secondary, auxiliary and those that do not bring any benefit (c).

The separation of functions of FSA objects is carried out using the rules given in the works of M. Karpunin, A.Ya. Kibanov, N.K. Moses. So, the rule is the first: if the main control function cannot be implemented using a certain set of basic functions, it means that this set does not provide one or more basic control functions.

Rule Second: If the main control function can be carried out without any function included in the initially intended set of basic functions, this indicates that it is not the main, but auxiliary.

For example, among the functions of the service department of the enterprise, two are basic - receiving orders for service and the organization of the installation of equipment from the customer. Others two act as auxiliary functions, namely: the study of product quality requirements and the organization of training of customer personnel of equipment and the like. However, the service department also performs unnecessary functions, duplicating the operation of other structural divisions of the enterprise, in particular, organizes advertising and promotion of goods, services, constitutes reports on the number of claims received and satisfied, and also considers claims to the delivered products.

In economically developed countries, the FSA uses almost all enterprises. In Japan, FSA began to actively apply immediately after the US withdrawal according to this type of "Top Secret" analyzing and at present almost two thirds of the products are covered here, while the average annual decline in their cost is 12%. Now the first places in the world on the scale of obtaining and implementing the results of FSA are occupied by the United States, Japan and Germany.

Functional and cost analysis penetrated into all spheres of human activity, primarily in management, to work out measures to achieve high consumer properties of products with a simultaneous decrease in all types of production costs. FSA is used to predict the effectiveness of a new object or what is upgraded by contributing to the implementation of the program-targeted management of the scientific and technical development of the economy. This is exactly what it differs from other types of analysis, which is studying only the existing objects. The FSA is also used to evaluate the developed process of production and operation of the facility in order to improve the consumer properties of the latter and reducing the associated costs. In this case, FSA covers the process from creating an object to functioning. In carrying out such an analysis, both the creators and consumers of the facility are participating.

Functional cost analysis is also useful for improving technology, organization and management of production. For example, the costs of expenses associated with the automation of individual control functions reduces the total amount of expenditures by rational separation of subsystems that implement these functions.

Significant distribution received FSA and in the design and modernization of products in mechanical engineering, where products have a complex technical structure, and with improved quality, expenses increase progressively.

An important place is occupied by the FSA in conducting marketing research, since it allows to determine the objective indicator of competitiveness in the form of a ratio of price and product quality compared to competitors, contributing to increasing the reliability of the results obtained.

Functional and cost analysis also acts as an effective tool for improving the management system. It is indispensable in solving issues of optimizing the organizational structure of the enterprise management apparatus, improving the quality of the structural units of functions, in improving the personnel, information and technical support of the management system.

The development of the use of FSA has its own history. Initially, the method was intended only to improve product produced, increasing their technical and economic indicators. But in the future it turned out that it could be successfully used to improve the design, technology, organization of production, improving management and planning, streamlining of supply, etc. And it was proved that the use of FSA gives a much greater effect not when improving the products already produced, but on the steps Its development. It is not by chance that the possibility of FSA is highly appreciated by almost all developed countries, where it is actively used for over 20 years.

Consumers and consumers using new and modernized FSA products are obtained. This is understandable: in almost every product of any destination, any degree of complexity is hidden reserves of improvement, it is only necessary to reveal them. From the point of view of the FSA, all costs for the manufacture of products can be divided into two main groups: usefulnecessary to perform the product and its components of their functional purpose, and useless Excessive, caused by imperfection design, improper choice of material and technology, disadvantages in the organization of production. Useless costs are explicit or veiled resource losses. What they are more, the higher the cost and lower quality, reliability, efficiency of the product, and therefore below and its utility, consumer cost.

The goal of the FSA is to recommend concrete ways to improve the design of the product, the technology of its manufacture, the organization of production and operation by identifying new opportunities and eliminate the causes of excessive costs.

Functional and cost analysis as a whole relates to a group of methods of technical and economic analysis. Depending on the assignment of the FSA, its modifications are created. Unfortunately, I have a number of economists' scientists today, many engineers and economic executives do not understand the important role of FSA in the management of production efficiency, they do not know its capabilities, and often the very essence itself.

The beginning of the method of the designer of the Perm telephone plant Yu.M. Sobolev. Analyzing the identified disadvantages of the plant's products, he concluded that a systematic analysis and elementary development of constructive solutions are needed to eliminate them. That is, it is necessary to consider each item of parts or products separately: material, size, tolerance, purity, processing accuracy class, etc. Depending on the functional purpose, the studied element Yu.M. Sobolev proposed to belong to one of the two groups - the main or auxiliary.

The quality of the structure, the reliability of the object is dependent on the elements of the main group, so special attention should be paid to them. Elements of the auxiliary group play a minor role, and high requirements for them are not always required. Even as simple at first glance, the element analysis allows you to immediately identify and eliminate unnecessary, unjustified costs, first of all in the auxiliary group.

Method Yu.M. Sobolev, who called the method of economic analysis and elementary development of design solutions, aimed at the systemic search for more economical ways to manufacture products of the already existing design, although they have caused interest among specialists, but for a long time underestimated.

At about the same time, American engineers of General Electric, headed by L. Miles, created a similar method. The basis they laid the study of a complex of functions required for the product. The analyzed design was evaluated as one of many possible, alternative options capable of performing the required functions. The engineering and cost analysis proposed by Miles - so in the US, the method was first named - aimed at a decrease in production costs, the creation of the most rational designs of products. For a relatively short time, the method turned out to be very effective, received distribution in a number of Western countries.

Only in the late 1960s. ideas yu.m. Sobolev, combined with foreign experience, resulted in the system method - a functional and cost analysis that includes and elemental analysis of the product, and a feasibility study of both the product itself and the manufacturing process, and, especially important, modern methods for finding new new Technical solutions capable of giving the product required high quality.

In modern conditions of FSA - "The method of systemic study of the 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 and cost analysis approved in 1982

The FSA technique provides a sequential execution of several steps of work. Often, part of the stages are combined during express FSA. Here is a summary of the content of work on each of the stages.

Preparatory stage: The object is chosen to be analyzed, determine the specific objective of the FSA, then form a team of performers, as a rule, in the form of a temporary creative working group (TRG). The stage is completed with the preparation of a detailed plan for the FSA, the schedule of the Group's work, the preparation of other documents.

Information Stage: Search, collecting, systematization, study of information about the design, manufacturing technology, on the operational and economic indicators as an analyzed object and its analogues. The structural scheme of the object, the table of technical parameters and the main economic indicators are compiled.

Analytical stage: In detail studies the properties of the analysis object. Explore the functions of the object (including its nodes and parts) and allocate basic and auxiliary among them, and among the latter - extra. A matrix of functions, a table of diagnosis of flaws, a list of object requirements and other working documents. Formulate the tasks of searching for ideas, new technical or organizational solutions designed to ensure the achievement of the goal.

Creative stage: We generate ideas and suggestions for improving the object, eliminating the identified deficiencies. Search for solutions using effective methods of creativity.

Research Stage It is considered to be a continuation of creative, as they study here, they analyze and check the proposals and technical solutions, draw them in the form of sketches, schemes, layouts.

Recommendation Stage: We are examined by proposals and decisions, and then submit for approval to the FSA Committee of the enterprise. After approval, they acquire the status of official recommendations. Terms of implementation and responsible performers are established by a schedule of implementation.

Embedded stage: In the relevant enterprise services, on the basis of a plan schedule, develop technical and other documentation, carry out production preparation and implement planned work. The final procedure is the preparation of a report on FSA's results and an act of implementation.

Functional and cost analysis - the work of multifaceted and often long-term, requiring intense collective creative labor, the presence of deep knowledge from its participants, a high level of organization of work. Analysis of medium and great complexity objects usually continues for several months, often half a year or more. But the final results in the case of the implementation of most valid proposals made in the FSA process are usually very high, therefore a large economic effect is achieved.

Of particular importance for the comprehensive and complete functional economic substantiation of technical solutions, creative and research stages, on which the tasks of the following types are solved:

• Functional value estimate of the options for individual solutions for each basic function (differentiation problem);
• Functional and valuation of synthesized solutions for the product as a whole (integration task);
• Select the optimal option (optimization task).

Differentiation problem It occurs in the analytical and research stages: in the first case, when distributing real costs for the manufacture of products according to functions (for the subsequent determination of the degree of conformity between the cost and significance of functions for consumption), in the second - when determining the costs of the design options for the execution of functions (for comparison of private technical solutions for functions).

Task integration Related to functional and cost estimate of the synthesized solutions on the product as a whole. The common methods of the enlarged assessment of the cost of the product as a whole include:

• The method for calculating the cost of products according to specific indicators (cost is determined by the product of the specific costs per unit of the parameter of the product - analogue, and the values \u200b\u200bof this parameter for the new product);
• the method of element-reforatives (cost is determined taking into account the complexity of the implementation of the main elements of the kinematic, electrical and other product schemes by introducing the corresponding coefficients);
• The method of points (cost is determined by assigning the main technical and operational characteristics of the projected product of the ballfings - relative to the best achieved and promising - and their subsequent multiplication to the value factor obtained by dividing the cost of a previously made similar product to the corresponding amount of the scores);
• The method of structural analogy (cost is determined approximately, based on the assumption of the invariance of the cost of the basic and new product);
• The method of estimating the cost based on mathematical models (cost is determined by mathematical dependencies of its values \u200b\u200bfrom various characteristics of the product);
• The direct method of calculating costs (the cost of the product is determined by the cost calculation for each calculation article in the presence of an appropriate regulatory framework).

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

Depending on the focusing of the functional economic substantiation of technical solutions, one of the three common FSA forms can be used: corrective, creative and inverse. The main features of the forms listed are shown in Fig. 2.10.

The use of the three forms of FSA, despite the noticeable increase in the complexity of a number of stages, is fundamentally acceptable and promising to develop many types of products and identify ways to reduce costs when providing the desired product quality. The laboriousness of the procedures may be noticeably reduced when the means of computing equipment (for example, CAPR). This is ensured by introducing a special range of programs for functional and structural modeling of objects, calculating the relative importance of functions and determining the permissible cost limits on functions, processing morphological maps, formation and extinguishing options for the execution of functions, processing the results of comparison of quality options and costs. In fig. 2.11 As an example, a scheme of the creative form of the FSA is shown, which reflects the sequence of the work performed.

Comparative assessment and selection of technical solutions.Depending on the type of criteria used, the comparative assessment of the technical solutions, carried out in order to select the optimal variants, can be complex or private and is carried out according to a complex or differential method.

Fig. 2.10.

Fig. 2.11.

Comprehensive method of comparative evaluation of technical solutions It is used to assess the cumulative impact of the development results on all parties to the creation and application of new technology and therefore allows us to consider the efficiency of developing from the standpoint of compliance with its results to the requirements of accelerating scientific and technological progress. The target function is generally represented as:

Criterion for the effectiveness of the "product performance. In the case when the basic samples are compared, the target function is:

where is the technical level of the "-go performance of the product, to the EB - the criterion of the effectiveness of the base sample.

The criterion of economic efficiency is determined depending on the total utility economic effect (E), which can be achieved in the spheres of production (EC) and operation (Uh) of the estimated performance of the product, and costs (3) in the specified areas (respectively, s p, s e) necessary to achieve this effect in the time interval under consideration, i.e.

The technical efficiency criterion is defined similarly depending on the total utility technical effect (T E) and costs (3) in the fields of production and operation:

In accordance with these types of useful effect, two development efficiency coefficients are distinguished:

The scheme of a comprehensive evaluation of solution options is shown in Fig. 2.12.

Fig. 2.12.

An example of the practical implementation of the possibilities of the FSA is the analysis of the machine when its structural-element model is built in the information stage in the form of a graph, the vertices of which are the nodes and parts of the product. The model elements are estimated from the point of view of costs (as a percentage of the total cost of the product). The analytical stage is built a functional model in the form of a hierarchical graph that discomposition of the product functions. Each of them is estimated from the point of view of significance to implement the main target function in quantitative form. At the same stage, the model of links between the elements and functions is created, which is shown in Fig. 2.13.

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

Fig. 2.13. The structural-element model of the product of the conversion, transmission and use of energy in one of the components of the product, the figures is a constructive-conditioned sequence of technological impact of the system elements on the processed object. Based on this comparison, a functional and cost diagram is built, which allows you to directly compare the "usefulness of the function" and its cost (Fig. 2.14). With this diagram, excessive cost zones are determined.

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