The use of functional-cost analysis in the tasks of alternatives choosing

Decision-making involves choosing a course of action from among two or more possible alternatives in order to find a solution to a problem. This means that the decision-making process seeks a goal. A goal is a predetermined business goal, a company's mission and vision. In order to achieve this...

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Збережено в:
Бібліографічні деталі
Видавець:Інститут проблем реєстрації інформації НАН України
Дата:2023
Автори: Топунова, В. Ю., Нестеренко, О. В., Шубенкова, І. А., Селін, Ю. М.
Формат: Стаття
Мова:Ukrainian
Опубліковано: Інститут проблем реєстрації інформації НАН України 2023
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Онлайн доступ:http://drsp.ipri.kiev.ua/article/view/287159
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Організація

Data Recording, Storage & Processing
Опис
Резюме:Decision-making involves choosing a course of action from among two or more possible alternatives in order to find a solution to a problem. This means that the decision-making process seeks a goal. A goal is a predetermined business goal, a company's mission and vision. In order to achieve this goal, one can face many obstacles in the administrative, marketing and operational areas. The investigation presents the main characteristics of the mathematical apparatus designed to compare the parameters of the available variants of possible solutions and aimed at solving the problem of choosing alternatives during the analysis of tender offers. For this, the apparatus of functional-cost analysis was applied. Functional cost analysis (FCA) is a technology that allows one to estimate the real value of a product or service regardless of the company's organizational structure. Both direct and indirect costs are allocated to products and services depending on the amount of resources required at each stage of production. Actions performed at these stages in the context of the FVA method are called functions. The purpose of the FVA is to ensure the correct allocation of resources allocated to the production of products or the provision of services to direct and indirect costs. The implementation of the solution with the aim of choosing the optimal one, taking into account both the economic factors and the characteristics of the mathematical apparatus that affect the productivity of its work, is given. The presented research was carried out to fill the mathematical apparatus of the decision-making support system in the tasks of choosing alternatives during tender procedures.