Using of Functional Cost Analysis with a Goal of Improving the Management of the Organization's Communication Activities
Authors:   Kharkiv National University of Civil Engineering and Architecture, Sychova Olena , Sаhno Iryna ,   Kharkiv National University of Civil Engineering and Architecture
Published: February 2023

Abstract. Introduction. The article is devoted to improving the management of the organization's communication activities. The prerequisite for the effective using of cost analysis is nothing more than the application of a management system for the entire methodological complex of cost analysis, which is understood as a system that includes: the organization of cost analysis, including the development of an effective motivation system, management of specific processes of cost analysis, management of personality development when performing marketing planning and management of the enterprise. Purpose. The purpose of the article is to justify strategic management decisions when choosing a methodology for managing an effective communication system of an enterprise using functional cost analysis. Results. It is recommended to use the scientific principles of functional cost analysis in order to improve the management of the communications process at the enterprise. In this context, the effective application of value analysis in the activities of organizations operating in the economic conditions of foreign and domestic markets is connected, first of all, with the correct management of the process of using this method based on the understanding of methodical, organizational and analytical FCA. This means that the prerequisite for the effective using of cost analysis is nothing more than the application of a management system for the entire methodological complex of cost analysis, which is understood as a system that includes: the organization of cost analysis, including the development of an effective motivation system, management of specific processes of cost analysis, development management personality when performing marketing planning and enterprise management. Conclusions. The methodology of using the functional-cost analysis for planning and managing the communication activities of the organization and the methodology for calculating the measures proposed in the article are proposed. The essence of the proposed methodology is to use the criteria used in functional-cost analysis to determine efficiency. Analysis of the costs and functionality of marketing solutions should lead to the identification of places where reserves of efficiency improvement are hidden and thus to the identification of additional objects of innovative activity. It is proposed to present the essence of the methodology for calculating the effectiveness of the proposed measures by finding an equation that characterizes the relationship of the resulting characteristic with the factors that determine it, while avoiding all other factors that also affect the resulting characteristic. At the same time, a set of factors is specified as a system of private indicators that affect the resulting characteristic. The significance of the indicators is determined based on the condition that the significance coefficients for the overall assessment of the organizational level coincide with the significance coefficients for the performance characteristic. Based on the above, it can be concluded that the key marketing issues that are solved in the process of managing the effective communication activities of the organization are the justification of the profile and optimal size of the organization, the assessment of the socio-economic efficiency of its creation and development. Reserves for saving resources, which are revealed as a result of conducting FCA, become effective means of improving the management of the production process, creating promising directions for the development of the enterprise in a competitive environment. A promising direction of further research may be the formation of a system of marketing indicators taking into account their interrelationships and hierarchy.