Issue #9. Application of method of factor research in value analysis

Issue is devoted to the consideration of the specifics of the practical application of the method of factor research (MFR) in the process of searching for cost drivers to reduce direct product costs. In particular, the issues of the isolated application of the MFR and its application in the context of the value analysis are considered. The issue contains a list of options for modifying the MFR in order to increase the effectiveness of its application and reduce the error in assessing possible economic effect, as well as the relationship between the MFR and the «make-or—buy» task is considered.