where en - standard coefficient of economic efficiency of capital investments; Kpr - capital investments in the fixed and revolving funds of manufacturer taking into account the adjacent and accompanying investments and costs of design and NIR, or for the sphere of operation:
Products with identical operational characteristics and cost of production can be used in different conditions and about compliance with it to have significantly the differing operational costs. Especially it is characteristic for machine-building production, devices, knots and details of broad application. Thus, reduction of production costs of function when saving the main qualitative characteristics of a product the invariable can be for one consumers neutral, for others - positive, for the third - negative. The general total economic expenses thus can decrease, and can increase. If FSA is carried out at a design stage of products, there is a possibility of calculation of additional indicators of expenses, and straight lines and feedback of all system of cost characteristics become complicated. The generalizing indicators pay off economic and other services of the enterprises only for one of possible objects of FSA - to a product.
At the first stage (information and preparatory) the purposes and problems of work are defined. Here it is necessary to define accurately object of FSA - the considered system and its elements. When developing techniques of economic calculations there is a need of the analysis of two, and sometimes and more, systems. On the one hand, it is a technique, its purposes and a task, degree of validity and communication with other types of calculations and production economic activity, with another is a process or group of production on which it is necessary to conduct calculations. For example, the method of calculation of economic efficiency of introduction of new elements of electronic equipment demands as identification of external N of internal functions of the most methodical material, and the functional analysis of process of development, production and application of the left elements. Similar approach is necessary, for example, when developing a technique of the feasibility study technical a feather of arms of production of the enterprises of instrument making: on the one hand, the technique purposes, elements and means of calculations, with another - process of updating of the fixed business assets of the enterprise by its modernization. At this stage creation of a tree of the purposes, structural model, hierarchical structure is applied.
in the sphere of production (correcting forms, aiming to reveal, disproportions between the importance of functions for the consumer and costs of their providing, to define and eliminate excessive expenses at production of production;
At a recommendatory stage it is necessary to carry out discussion of suggestions for improvement of objects of FSA on scientific and technical council of the enterprise, to approve the plan of measures on introduction. Introduction is carried out according to the operating working procedures according to the plan of scientific and technical progress.
At improvement of calculation of expenses in the course of FSA not to consider variety of these indicators and ways of their calculation, objective N subjective nature of communication between them. So, on a product, the device, being in a mass production, indicators of cost of production - Spr (or its separate components - material inputs, labor input, expenses connected with with a continence of the equipment, other types of an indirect expense and cost of use - Se of operational costs can be calculated (in general or too on components). Also also the indicator of the given expenses for the sphere vodstvo can be calculated: