Abstract:

The article discusses the possibility of applying the principles of functional-cost analysis to the study of the processes of production of forest seedlings in vitro. It has been established that growing plants in vitro is highly costly. Functional-cost analysis allows to optimize the processes of production of forest seedlings in vitro. During the functional-cost analysis, a stream of resources (raw materials, materials, personnel, machines and equipment) is associated with each production operation. Functional-cost analysis made it possible to determine the contribution to the production process of growing forest seedlings by in vitro method of each subprocess. It is proved that the greatest contribution to the formation of production costs for the production of forest seedlings by in vitro method is made by the costs of adaptation and growing microclones in a greenhouse. These operations must be synchronized in time and to ensure a reduction in consumed resources. The use of functional-cost analysis allows us to study the process of creating the value of new products, allows you to make operational management decisions to optimize production, set prices for forest seedlings. Functional-cost analysis should be used at the pre-investment stage, performed for the purpose of optimizing processes and identifying costly operations.