Substantiation of the expediency and effectiveness of functional cost analysis in the business processes of subsurface use enterprises

Abstract

Introduction. Subsurface use enterprises operate in conditions of high market volatility, technological complexity and increased environmental regulation, which necessitates the search for effective tools for managing production processes. In these circumstances, cost rationalization becomes particularly important while maintaining operational sustainability. Purpose. To substantiate the effectiveness of functional cost analysis (FSA) as a method of structural optimization of business processes in the mining industry. Methods. The work uses system analysis, functional decomposition, cost modeling and comparative analysis. The assessment of the effectiveness of the FSA is based on empirical data from Russian subsurface use enterprises, including cases from the coal, gold mining and ore industries. Results. The analysis showed that the use of the FSA makes it possible to identify hidden reserves by redistributing resources between the main and auxiliary functions, as well as by eliminating redundant and duplicative operations. The practical implementation of the method at individual enterprises has confirmed the possibility of reducing unit operating costs by 10-35%, depending on the object of analysis. Conclusions. Consistent implementation of the FSA contributes not only to cost reduction, but also to the transformation of the management culture - from responding to current problems to a systematic search for efficiency and continuous improvement. The results obtained have practical value for the management and specialists of mining enterprises in the development of optimization programs, productivity improvement and formation of resource conservation strategies.