Open AccessTHE USE OF FUNCTIONAL AND COST ANALYSIS TO CALCULATE THE NET COST OF A UNIT OF SERVICE IN THE CALIBRATION OF OPTICAL INSTRUMENTS
Author(s) -
Alexander V. Shaparenko,
Ekaterina A. Popp
Publication year - 2020
Publication title -
interèkspo geo-sibirʹ
Language(s) - English
Resource type - Journals
ISSN - 2618-981X
DOI - 10.33764/2618-981x-2020-6-2-158-164
Subject(s) - calibration , service (business) , computer science , order (exchange) , unit (ring theory) , net (polyhedron) , risk analysis (engineering) , reliability engineering , business , engineering , finance , marketing , mathematics , statistics , mathematics education , geometry
The article discusses the use of functional and cost analysis (FSA) for calculating the net cost of a unit of service when calibrating optical instruments at the enterprise «LLC CSM». Since traditional accounting systems hide the costs of calibration services for optoelectronic devices in the enterprise. After the application of the FSA at the enterprise, the net costs of calibration services become visible, which can be reduced in the future to increase the productivity and efficiency of «LLC CSM». Special attention is also paid to traditional accounting systems in order to demonstrate the benefits of the FSA. The breakdown into business processes gives a more detailed picture of the net costs of calibration services for optoelectronic devices, since after the introduction, and then the use of FSA at the enterprise, it was possible to identify which services for testing instruments are overstated and which are underestimated.