Функціонально-вартісний аналіз процесу виробництва молока

Abstract

The paper examines the development of methodological approaches to conducting functional and cost analysis in the dairy industry of Ukraine. Emphasis is placed on the identification of key product functions and the evaluation of costs associated with their implementation at different stages of milk processing. Special attention is given to technological, organizational, and logistical functions that are crucial for effective cost optimization. The application of functional and cost analysis ensures rational resource utilization, stable product quality, and improved competitiveness of dairy products.