Pages: 7-27
Published: 30.03.2025
Abstract: A method of applying Cognitive Functional cost analysis in the production and delivery of cakes has been developed. The initial data is the numerical data of the real distribution of costs of accounting consumable elements (AC) for 4 types of FCA-work (Table 1). The following are carried out: the division of the types of consumable AC elements into parts that are consumed in one of the 6 y–processes; the distribution of the shares of consumable z-BU elements, the sum of the costs of which is equal to the sum of the assets used in the types of assets from the y–process of the FCA-work.The hypothesis is used: A matrix semantic equality of the form meaning(Zm6)= meaning(Ym6CT66) satisfies the numerical relationships between the z- and y-variables of a mathematical model corresponding to a system of multi-semantic equations with semantic variables. Optimization Problem (C066,I66)=>(C66, ?66) is solved and matrices (C66, ?66), Zm6, Ym6 are modeled, where C66 is the matrix of eigenvectors, ?66 is the matrix of eigenvalues, matrices Ym6=Um6?1/266, Zm6=Ym6CT66 multidimensional samples. Sense and numeric variables were introduced into the model. Numerical coefficients are introduced, measuring the magnitude of the forces of the manifestations of the z-elements in the formula of the y-process, numerical values of deviations from 0 to the right/left of the variability zik of the z-variables multiplied by the "weights" ckj are found (modeled). The sum of the products zik*skj, k=1,..., 6, forms a new y-variable, with j=1,...,6, the y-variables form an uncorrelated set of y-variables. A system of 6 semantic equations with 6 semantic variables has been developed: meaning(y1),..., meaning(y6), meaning(z1),..., meaning(z6). The meanings of 6 y-variables were found, the phrases of these meanings are extracted knowledge about the factors of production and sale of cakes. New y-processes are quantitatively substantiated, their meanings are constructed from the context of the processes and from the phrase of the meanings of z-elements - a special language of artificial intelligence. Manifestations of y- processes are realized numerically (Tables 5, 7), their formulaic, semantic, and visualized descriptions are substantiated. The model has detected: a) the forces of the manifestations of the cost of materials and wages are equal; b) the force of the manifestations of the cost of materials is noticeably less than the force of the manifestations of wages. The model requires: c) since the strength of the rent payment (when delivering cakes to the customer) is 1, there should be a salary (according to the staff list) and payment for the cost of materials; d) when baking theta cakes, the cost of materials should be high; e) when preparing a large volume of dough, the cost of the materials used should be low.
Key words: cognitive functional-cost analysis, multi-meaning equation with known and unknown semantic variables, processes of production and sale of cakes.
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