Problem aspects of application of functional-cost analysis in accounting and analytical support of enterprise management

Today it is becoming quite clear that the quality of accounting and analytical support for enterprise management determines both the effectiveness of current management decisions and the validity of strategic plans adopted for the long term, as well as the implementation of reliable control throughout the management chain.

At the same time, accounting does not make it possible to track information with the required level of detail: in the context of structural divisions of the enterprise, segments of activity, groups and types of products, etc.

At present, there is no consensus on the definition of the concept of "accounting and analytical support of enterprise management." One of the first researchers of this issue are L.V. Popov and I.P. Ulyanov. In the mid-90s of the twentieth century, these researchers introduced the term "accounting and analytical system", which means the orderly formation of information from accounting and reporting data [1, p. 153].

The subsequent development of theoretical and methodological issues of accounting and analytical support is interconnected with the study of the constituent elements of this system in their relationship. So, Maslova I.A. interprets the studied category as a fully or partially decentralized system, within which the functions of collecting, processing and evaluating all types of information that will be used to make management decisions are implemented [2, p. 36].

Some researchers consider accounting and analytical support of enterprise management within the category of management accounting, which is characterized on the basis of a systematic approach.

In accordance with the definition of I.V. Astafieva, the management accounting system is "a complex of its inherent elements for the creation, interested users of information support for the process of making strategic and operational management decisions, their implementation of management functions" [3, p. 63].

M.A. Vakhrushina classifies management accounting as an independent direction of the organization's accounting, which provides its management staff with the information necessary for managing, planning, monitoring and evaluating both the organization as a whole and its structural divisions [4, p. 33].

L.P. Solodko, E.V. Akchurina, A.V. Kazin characterize the management accounting system as "a set of detailed forms and methods of communication between divisions, ensuring the prompt collection and processing of information, current planning of the activities of structural units, operational control over the level of expenditure of material, financial and labor resources, analysis and forecasting of the current financial situation" [5, p. 98].

Consequently, all of the above definitions define the system of accounting and analytical support for enterprise management as a large system that integrates various subsystems and methods and subordinates them to achieving the goal of information support for the management process.

The system of accounting and analytical support for enterprise management has as its integral part organizational, accounting, analytical and control subsystems, which are in constant interconnection and function to provide information support for the management process. The activity of each of the subsystems of accounting and analytical support of enterprise management is implemented through the instrumental support of these subsystems. The composition of the system of accounting and analytical support for enterprise management is shown schematically in Figure 1.

One of the important strategic tools for analytical support of the management accounting system is functional and cost analysis. This is due to the universal nature and high efficiency of this method.

Researchers interpret the concept of "functional value analysis" in different ways. So, Yu.M. Sobolev interprets it as a method of carrying out systematic technical and economic work on an object, the purpose of which is the most rational provision of functions and cost reduction [6, p. 44].

Figure 1. The structure of the system of accounting and analytical support of enterprise management

M.I. Bakanov, M.V. Melnik, A.D. Sheremet [7, p. 31] characterize functional-cost analysis as a method of systematic study of the functions of an individual product or a specific production and economic process, or a management structure, which is aimed at minimizing costs in the areas of design, production development, sales, industrial and household consumption with high quality, marginal utility and durability.

The use of FSA in the system of accounting and analytical support of enterprise management opens up wide opportunities for increasing the competitiveness of enterprises by solving the fundamental problems of effective cost management and improving the quality of products (works, services).

The results of the FSA implementation are formed by the quality of its information support. Currently, Kazakhstani economic entities are experiencing a number of problems when conducting the FSA. The reasons for this are the absence, lack or inadequacy of information support for the analysis process.

To solve the problems that are associated with the organization of information support for the FSA, it is necessary to conduct a comprehensive study from the point of view of information, both the FSA process itself and the analyzed objects.

The systemic and complex nature of the FSA presupposes the use for its implementation of the entire set of accounting and non-accounting sources of information, the performance of analytical calculations based on an integrated information system.

The inadequacy of the accounting component of the FSA's information support is manifested in the lack of information on the costs of resources caused by the work on the FSA, which greatly complicates the planning, financing and assessment of the economic efficiency of research work. This circumstance testifies to the need to develop a specialized methodology for accounting for the costs of performing research work according to the VAS.

Proceeding from the fact that the implementation of the FSA is characterized by repeated alternation of data acquisition and processing operations, an urgent issue is the development of a system for the accumulation, sorting, updating and clarification of information [8, p. 55].

The FSA information database is a system of interconnected information flows that performs the functions of maintaining information flows in a working position and constant readiness of its provision for solving analytical problems.

The creation of the FSA information database must be carried out in accordance with the principles of complexity and coordination of all components of its subject area. In order to increase the reliability of the information base, a condition for placing data in the database should be a detailed check of all materials used.

The repeated use of information in the FSA information database places high demands on its safety. High requirements are also imposed on the technical support of the database, since it must ensure the minimum possibility of errors, the highest probability of their detection with the least expenditure of time and money for error correction, reliable safety and timely updating of the database [9, p. 262].

There are such database management systems as MS Access, DBase, Fox Pro, CETOP, they can be used to manage the FSA information database.

In order to study the positive experience of using functional-cost analysis in foreign practice, it is necessary to translate publications of the results of scientific research in this area. Subsequently, this will help to reorient the perception of functional and cost analysis from reducing resource losses in business processes to creating enterprise value based on the efficient use of resources [3, p. 78].

In organizational terms, first of all, it is important that the heads of organizations and government agencies are aware of the high results of using the FSA method and the possibilities of using it for various tasks and problems.

Along with this, the use of FSA by business entities should be carried out not for solving particular problems and problems, but as an information and analytical tool for managing the costs and quality of the objects under study for the entire period of activity.

For this purpose, it is necessary to develop "functional-cost thinking" among managers, which means the ability to think in terms of the FSA in the implementation of all types of management activities [6, p. 49]. This nature of the thought process will enable managers to detect certain functions in the observed and discussed phenomena, and also, when solving problems, take into account the indestructible unity of effect and costs that are necessary to achieve it.

The massive dissemination of FSA at the present stage can be helped by its use in branches of the public sector, such as the military-industrial complex or the space industry. The implementation of the FSA in the sectors of natural monopolies (electricity, housing and communal services, transport and communications) will provide ample opportunities for the qualitative development of these industries and the implementation of an effective price policy.

The massive dissemination of FSA at the present stage can be helped by its use in branches of the public sector, such as the military-industrial complex or the space industry. The implementation of the FSA in the sectors of natural monopolies (electricity, housing and communal services, transport and communications) will provide ample opportunities for the qualitative development of these industries and the implementation of an effective price policy.

To stimulate the implementation of work on the part of the FSA at the state level, a competition for the effectiveness of activities in the field of FSA can be created, which will be held at regular intervals among enterprises of the public and private sectors of the economy. An indicator of the high efficiency of the management system operating at the enterprise can serve as the awarding of prizes for success in the field of FSA [5, p. 51].

The complexity of the tasks solved in the course of the FSA requires comprehensive systematic assistance. In particular, it is necessary to create a professional organization of specialists in the field of VAS. The activities of such an organization should be aimed at promoting and developing the FSA method, the implementation of advisory functions. In the context of the use of modern information and communication technologies, the degree of distribution of the activities of a professional organization in the FSA can be extremely wide: the possibility of e-mail correspondence between members of the organization from different regions, videoconferencing, communication with foreign experts, etc.

Within the framework of business entities, organizational measures should include the development of instructive and guiding documents in the field of FSA, the introduction of a multilevel FSA training system at the enterprise.

Carrying out work on the VAS requires careful planning and organization by determining the composition, relationship and subordination of the structural units of the enterprise involved in its implementation. Thus, for the effective conduct of VAS at an enterprise, it is necessary to plan research works, their coordination, regulation and control.

An important condition for financing the work on conducting the VAS is the ability to achieve a given economic efficiency. In this regard, a particularly significant stage in making a decision to conduct a FSA is a preliminary calculation of the economic efficiency of work on the FSA, carried out by comparing the costs of research work and the results obtained during the analysis.

Due to the significant value of the costs of the VAS, the financing of the work is carried out in the conditions of planning these costs. In order to implement the planning and financing of work on the FSA at the enterprise, it is necessary to systematize the procedure for collecting, registering, generalizing and accumulating information on the amount of costs for conducting the FSA.

The problematic socio-psychological aspects of the use of the FSA are associated with the difficulties of perception by specialists of the creative, interdisciplinary and collective nature of this method.

Solving the problems of perceiving the creative nature of the VAS method is associated with overcoming conservatism and inertia of thinking by using the theory of inventive problem solving, methods of heuristic search and the fund of heuristic techniques, methods of synectics, morphological analysis, brainstorming of discovery matrices, a collective notebook, control questions [8, p. 64].

The implementation of an interdisciplinary approach is achieved in the course of the FSA through the use of a systematic search strategy for reserves, which ensures the identification of reserves in the places of their greatest concentration with minimal time and labor of specialists.

Due to the increasing complexity of the processes of production and economic activity, to search for reserves, cooperation of work between various services of an economic entity is required. To organize the collaboration of various enterprise services, two options can be used. The brigade option implies the inclusion of specialists of various profiles in one working group and their further joint work. The sequential option is based on the sequential action of specialists from various services.

The collective nature of the work on VAS determines the emergence of social and psychological difficulties among the members of the research working group. At the initial stages of the FSA, a large number of specialists of various profiles are attracted, among which there are leaders who, due to their reputation, are able to focus on a particular option for performing functions. It is also possible that conflict situations arise during the discussion of controversial issues.

In this regard, the cooperation of the members of the research working group should be based on the correct organization of VAS activities. To establish friendly relations between the members of the working group, it is necessary to select an "equal" (in terms of age, character, speed of thinking) composition of the working group, to study the psychological compatibility of specialists.

To overcome social and psychological difficulties, one should take into account the presence of motivation of the members of the working group, which acts as a factor in activating the actions of specialists. One of the most important motivational elements should be human relations, expressed in the recognition of each other by the members of the working group and the self-affirmation of specialists [9, p. 263].

Currently, there is no FSA automation system on the software market in Kazakhstan, there is only an incomplete set of programs for solving individual problems. The least automated FSA process is the creation of a functional model of the analyzed object. Automation of functional modeling will make it possible to facilitate the processes of disclosure, systematization and analysis of functions. There is a high probability that the emergence of a software product created for conducting VAS may become an impetus for the revival of this method in Kazakhstan.

Thus, in the process of FSA, a number of analytical tasks are being solved for a comprehensive study of the functions of the analyzed object and the determination of the costs of their implementation.

The information obtained in the course of work on the FSA makes it possible to identify the location of functional reserves, and the methods of searching for options for implementing functions and selecting preferred options give an answer to the question of how to use these reserves in order to increase the efficiency of the object's functioning [2, p. 58].

The advantage of functional cost analysis, which determines its enormous productivity and multipurpose nature of use, lies in the ability to use it both as a tool for diagnosing and detecting problematic aspects of activity throughout the entire life of the analyzed object, and as a tool for developing an optimal organizational model of the object.

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