FORMATION AND DEVELOPMENT OF FUNCTIONAL AND COST ANALYSIS IN HR MANAGEMENT
Abstract and keywords
Abstract (English):
The article describes the formation and development of the method of functional cost analysis (FCA). From the point of view of history the fi rst use of the method is considered: functional model – perfect fi nal version. The article considers works of domestic and foreign designers that use the DAF method to reduce costs at each stage of the life cycle of high technology products. It is determined that the result of increasing the effi ciency of the organization is to improve the activity of managerial staff . The basic problem, which is solved using the FCA to manage. The basic directions of activity of the enterprise when conducting a functional cost analysis are identifi ed. It justifi es expediency of use of the software in case of partial transfer of auxiliary functions to automated systems. The authors suggest ways to improve the FSA in personnel management. The total economic impact functional cost analysis in HR management is summed. Prospects for further development of FCA are identifi ed. Main benefi ts of the use of functional cost analysis are found. The ways of improvement of functional cost analysis in the domestic management of the personnel are determined, which give the total economic eff ect not only in terms of money in terms of cost savings, but also to provide a new, more qualitative approach in the processes of personnel management.

Keywords:
functional cost analysis, the total economic eff ect of functional-cost analysis in HR management.
Text

Развитие мировой экономики диктует необходимость пересмотра подходов к управлению социально-экономическими системами. Недостаточно благоприятные внешние условия, обусловленные экономическим кризисом, усиливающейся конкуренцией на международных рынках, нестабильностью и подвижностью экономической среды, радикальными изменениями социальных ожиданий и ценностей потребителей, а также многочисленные внутрифирменные нарушения нормального функционирования субъектов хозяйствования вынуждают руководителей предприятий привлекать наиболее эффективные методы безубыточной и конкурентоспособной деятельности. Одним из таких методов, бесспорно, является функционально-стоимостной анализ (ФСА), ориентированный на снижение затрат ресурсов, упрощение и увеличение эффективности аппарата управления и оптимизации численности персонала за счет роста эффективности труда. Важно грамотно определиться в ключевых показателях эффективности [8], опираясь на человеческие ресурсы организации, кадровый резерв руководства [9], профессиональную компетентность [2].

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