REVIEW OF THE MONOGRAPH "FUNCTIONAL-COST ANALYSIS IN SOLVING ORGANIZATIONAL AND MANAGERIAL TASKS: THEORETICAL BASES AND PROCEDURE", WRITTEN BY O. N. KUZMINA, T. A. KORNEEVA, G. A. SHATUNOVA
The monograph deals with the theoretical foundations of functional-cost analysis in the context of its historical and logical genesis, as well as issues related to its practical application in solving organizational and managerial tasks. The authors develop theoretical and methodical guidelines on application of functional-cost analysis of non-technical objects.
The authors justify and develop a method of function analysis of the functional-cost analysis object based on the description of its functional links with the matrix, which establishes the relationship of its main functions and defines functional ways of their implementation, as well as the totality of matrices characterizing the functional details of each main function (Annex B, C, D).
The publication is a vital scientific research and is relevant to development of functional-cost analysis and development of accounting and analytical support for organizations management in various industries.
Deputy Director for Research of the Samara Institute (branch) of Plekhanov Russian University of Economics, Doctor of Economics, Professor, T. E. Stepanova