Functional and cost analysis of financial controllers of CJSC “Renault Russia”

Authors: Churinova O.V.
Published in issue: #6(71)/2022
DOI: 10.18698/2541-8009-2022-6-804
Category: Economics and Production Organization
Keywords: functional and cost analysis, junior financial controller, machine-building enterprise, data collection and processing, business process, function, functional model, functional and cost diagram
Published: 16.08.2022

The paper describes the application of functional and cost analysis of activities of junior financial controllers on the example of an automobile manufacturing company CJSC "Renault Russia". This method makes it possible to reorganize the business process, identify reserves and reduce working time costs of junior financial controllers of CJSC “Renault Russia”. Based on the functional and cost analysis, a functional model of the business process of data collection and processing is developed, functions and sub-functions of the junior financial controllers of CJSC "Renault Russia" are defined and assessed, the significance of functions and the time spent on them are identified, and the mismatch factor is calculated as the ratio of the functions (sub-functions) to the time expenditures. The functions which labour intensity needs to be reduced are identified, and solutions to reduce the labour intensity of these functions are proposed.

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