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Organizational and methodological principles of cost management in the quality management system of an industrial enterprise

The contents

Introduction

The costs in the quality management system are necessary for the implementation of theoretical developments in this field, for the practical introduction of the theory of quality control in the enterprise. This happens according to the following general scheme. First, there is a preparation for the creation of a quality system and a direct theoretical development of this system. At this stage, the theory describes all the provisions, recommendations, directions, etc., which will achieve the goal of maintaining the quality of products in the enterprise, or improving it. Then, the quality system is implemented and further adhered to it. This item requires cost, since the practical implementation of theoretical provisions in the field of quality control of products requires funding.

In general, this, for example, may be in the following items of expenditure, i.e. costs. Costs for overall system management. Costs for monitoring, testing, verification. In addition, especially in industrial enterprises, unauthorized costs can occur due to the fact that if the product is not in compliance with the established quality standards, it is written off as a marriage. Such losses are very noticeable, so it is necessary to conduct detailed control in this area. This includes also the financial losses of the enterprise from deviations in production, from servicing of the goods under the guarantee, etc. But directly to the costs for the implementation of the theoretical quality management system, the first described cluster is at the practical level.

1. Theme urgency

The modern market is based on competitors, the success of which is estimated not by the volume of output, but by the level of production efficiency. This level depends on the least cost. The level of price and quality is directly related to the level of competitiveness, which determines the company's stable position in the market. At the same time, in modern conditions, quality products are a more influential part of success.

The effectiveness of the QMS, on the industrial enterprises that have introduced it, is evaluated through reports, in which basically there are only technical quality segments that do not allow to use them as a management tool. In these reports, there is no economic model of costs for QMS, which in turn allows you to determine the effectiveness of the QMS.

The relevance of the topic of the dissertation work is the need for methodological development for calculating the economic efficiency of the QMS, by calculating the cost of the QMS work. Most enterprises neglect the development of documentation, which includes principles for calculating the cost of quality. Therefore, planning, accounting and analysis of the cost of quality is not conducted, which does not allow to determine the economic efficiency of the QMS.

2. Goal and tasks of the research

The aim of the work is to study the costs of quality management, to develop a methodology for the formation of a cost management system in the quality management system and recommendations for its implementation in the work of the enterprise.

In the course of studying the proposed problem, it is necessary to solve the following problems:

  1. define the role of quality standards in cost management;
  2. analyze modern methods of managing costs for quality;
  3. determine the main classification of the cost of quality;
  4. to develop a methodology for managing costs for quality in the quality management system;
  5. offer recommendations on the implementation of the presented methodology and the subsequent improvement of cost management in the quality management system in the industrial enterprise.

3. Organizational and methodological bases of costs in the management system

To maintain the functioning of the management system with the required regular costs, which apart from the main points discussed, is also divided into a number of small ones, which also require funding. For example, metrological support of production, organization of activities for product certification and many other individual aspects. The more efficiency is expected from the quality control system, the higher the cost it requires. The difference in costs can also be depending on what the goal is for the system and the quality control service. Maintaining a certain level of quality, as a rule, requires less expenditure than switching to another level.

"Thus, the management costs include, firstly, the costs of measures to improve the special functions of quality management, which can include carrying out activities within the QMS on the effectiveness of management and control. [ 1 ].

However, these costs are of a slightly different nature than almost any other cost item in an industrial enterprise. The essence of this is that on-line trading - in the quality control system - it reduces costs for all other items and increases the overall profit. The quality control system is aimed at this. It arises in a modern form, because it is growing competition, in particular, in industrial enterprises, albeit on any others. It is necessary to produce high-quality goods, as much as possible. Therefore, the final outcome of the quality control system is expressed, in particular, indirectly, through improving the quality of goods, or keeping it at a level, in order to minimize, if possible, costs and maximize profits.

Because these costs can not potentially be spent, and the article of income, or more precisely, a profitable investment. "Approaches to managing such costs are presented in the international standard ISO 9004, 1994, according to which quality management activities are not a sufficient source of costs, it allows to reduce costs and increase production efficiency. [ 1 ].

In addition, it is at an industrial enterprise that the cost of a quality management system is necessary and quickly updated. The industrial enterprise produces one of these types of products, in which the qualitative side is visually manifested in the short term. The higher, industrial enterprise depends on the service and quality control system, on the timely and frequent operation of this system, and finally on the costs in this area. The quality management system at an industrial enterprise often requires considerable expenditure, but it also pays back, as it was indicated in accordance with the international standard ISO 9004, also quickly.

Thus, the essence of costs in a quality management system in an industrial enterprise is expressed in the fact that quality management activities are not ultimately costly, but it makes it possible to reduce these costs. Due to these costs, practical implementation of the immediate functions of the quality control service becomes possible, as they determine not only its ability, but also the "quality" of its conduct. Therefore, we can say that the organizational and methodological bases of costs in the quality management system are responsible for the "quality" of quality control.

Conclusion

So, in the paper, the organizational and methodological bases of costs in the enterprise's quality management system are considered, from the point of view of modern achievements of science, which allows to more accurately and fully study the problem, consider it in connection with conceptually close questions and, finally, state the essence and practically important consequences.

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