Функционально-стоимостной анализ при управлении затратами, связанными с закупками операционных ресурсов на предприятиях угольной промышленности
To optimize the level of stocks of operating resources and the associated costs of procurement and maintenance, it becomes necessary to determine such differentiated indicators as the costs of performing for individual logistics functions and operations. The resources purchased by coal companies to ensure their production activities are quite diverse in terms of their absorption by various types of costs that differ in the way they are included in cost of goods sold and accounted. The results of accounting conducted by all enterprises of the coal industry do not meet the goals and objectives of optimizing costs associated with procurement and stocks of operating resources. To determine the contribution of each category of purchased resources to a company's total costs and to assess possible savings reserves it is necessary to redistribute the initial data by activity, functional units of a company or resource categories using indicators that are traditionally referred to as cost application base. The calculations are performed using various application bases for indirect costs, at which the ambiguous nature of the results obtained and their interpretation for making managerial decisions is shown. In addition, the ways of correlation-regression analysis apparatus usage were proposed for estimating the tightness of the connection between different categories of costs and for performing calculations for planning individual components of a company budget. Based on the calculations given in the article it is concluded that usage of the traditional indirect costs application bases can lead to significant distortions of the analysis results and to negative consequences for the business profitability. Therefore, when managing the costs of operating resources purchasing at coal companies, it is necessary to conduct a value engineering analysis of the cost of goods sold for individual stock items for logistical functions and operations.