Trends in the global economy require a revision of current approaches to resource conservation management, the use of new methods to improve the efficiency of socio-economic systems, and integrated organizational design. The purpose, objectives and principles of functional cost analysis are disclosed. Its place and importance in the production management system and for improving economic calculations are shown. Attention is paid to the development of methodological and guidance materials for the organization and conduct of functional and cost analysis. An attempt is made to show its broad capabilities as a tool for improving enterprise management. Recommendations of an applied nature were developed, which specialists could use in practical work when implementing functional and cost analysis. The FSA method is implemented in various industries, regardless of their characteristics: industry, agriculture, transport, trade, service, tourism, as well as at various stages of production according to the technological process. The article sets and solves the following tasks: the theoretical aspects of the development of management decisions based on the results of the analysis of the company's functional strategies using the functional cost analysis method are considered; the concept and classification of methods of developing and making management decisions are revealed; the essence, purpose, features, application of the functional cost analysis method are revealed; organizational and methodological aspects of the application of the functional cost analysis method are revealed.; The author develops and presents the procedure for selecting management decisions from alternative options in the management of operational (production) activities of the Municipal Unitary Enterprise Shkolny Kombinat. The development of a management solution is one of the most important management processes, on the effectiveness of which the success of the entire organization largely depends. A professional manager must possess modern technologies for the development, adoption, and implementation of management decisions, without which effective management of an organization in a difficult economic environment is almost impossible

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