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Scientific journal
Научное обозрение. Экономические науки
ISSN 2500-3410
ПИ №ФС77-57503
ISSN 2500-3410
ПИ №ФС77-57503
VALUE ANALYSIS ASAN IMPORTANT ELEMENT OF TARGET-COSTING ON THE EXAMPLE OF THE PRODUCTION OF POLYPROPYLENE PIPES
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The article revealed the meaning of value analysis, the advantages over traditional systems of accounting of expenses. The interrelation of the VA with the target-costing, the application of this analysis at the stage of product design.Analyzed the market of polypropylene pipes in Russia and the possibility of entering this market.Appliedvalue analysis. Identified significant for consumers functions polypropylene pipes (the material from which they are made; the diameter of PP pipes; adaptability to the environment (the degree of satisfaction of consumers ‘ needs). Further, these functions are arranged in order of decreasing importance for consumers. The most significant were the material and adaptability to the environment. On the basis of this proposed measures to improve the product: - to improve the material used; to monitor the statistics of consumption and desires of the consumers about the size of the diameter of the pipes, and, in accordance with the results of the analysis to adjust the production of certain types of pipes; using improved technologies to influence the form of pipes, to apply innovations to the connecting parts of pipes to minimize the risk of leakage.