Abstract

Content

Introduction

The globalization of world economy and fierce competition in the domestic and international markets are forcing companies to actively seek ways of obtaining additional competitive advantages. The competitiveness of any enterprise, regardless of its size and scope of activities, depending primarily on the quality of products and services, and prices commensurate with quality, ie on the extent to which products or services meet the requirements of enterprise customers. Means of achieving organizational goals to increase rates of economic activity is the system of quality management.

In this regard, great significance is the value of the costs of creating quality products and its comparison with similar costs of competing companies. Therefore, the increased interest costs on quality as one of the main components of competitiveness. Because of this, manufacturers put the goal of minimizing the costs associated with the creation of a quality product. Therefore of paramount importance to the quality control costs.

1. Theme urgency

The effectiveness of any commercial activity is measured primarily by the profit. Financial control over the activities of the enterprise is vital. Data on the costs associated with its activities, shall be recorded in the records and provided to management. Knowledge and analysis of these costs greatly assist in the successful management company. Even if an organization is not engaged in commercial activities, its management is still interested in a detailed cost analysis in order to reduce them.

Most enterprises engaged in production and service costs to meet consumer expectations for quality make up a significant amount. However, they do not reduce the amount of profit, but rather contribute to its increase. It seems logical that the cost of quality should be identified, processed and analyzed like any other costs. Unfortunately, many managers are not able to receive visual information about the level of expenditure on quality just because the company has no system for collection and analysis, although the registration and calculation of the cost of quality - simple, has already worked-out procedure in the world. Defined once, they will provide additional guidance powerful management tool. Therefore, it is necessary to develop an effective system of accounting for the costs of quality, which will identify and analyze the cost of quality, thereby improving the quality system, not to make unnecessary expenditures and, accordingly, to increase the profits of the enterprise.

2. Goal and tasks of the research

The purpose of this paper is to examine the structure and classification of quality costs, methods of analysis of these costs, as well as the formation of accounting and cost analysis on the quality management system quality. The goal is achieved through the study and analysis of existing systems, cost accounting for quality and to identify missing elements for the effective functioning of the accounting system.

3. Analysis of the last studies and publication

This problem has been studied well-known figures in the field of quality, cost issues on quality is reflected in the work of Feigenbaum, Juran, Crosby. However, the accounting system zatat the quality was not brought to perfection, so this question requires careful research and development.

4. The Interpretation of the main material

Some companies believe that the implementation of accounting software costs associated with quality, will require significant changes to accounting systems used, and additional staff. Other companies are convinced that the existing cost accounting system sufficient to identify all the information required for quality control [2]. But many details about the elements of these costs can not be directly extract from the accounting system. In other cases, what is taken into account in the books, can not meet the definitions of components of the cost of quality. These terminological differences, coupled with possible differences in the organization of accounting in different companies point to the importance of every company that implements a program of cost management, own more, internal accounting treatment of these costs. It should describe all the existing elements of the cost of quality and determine when and how to collect, evaluate, and collect data. The methodology is necessary to specify which indicators should be used as a basis for comparison. In order to ensure the required accuracy of estimates of actual costs, the methodology defines the rules for taking into account additional payments to staff, overhead costs and other adjustments to the values of all elements of costs associated with quality. Finally, the methodology should establish responsibility for the fulfillment of all requirements contained therein and the form of reporting on the values of these costs for later use, such as the shape of the final report.

Development of methods is best to begin with a study of management accounting, which contains descriptions of all accounts used by the company. Other sources for its creation should be a detailed description of the elements of the cost of quality and cost elements of the lists compiled by all divisions of the company's stage of training.

Determining the components of the cost of quality, used in the company must meet the needs and characteristics cross. Therefore, in accordance with each company has the right to modify the terminology used under the general guidance. Based on the experience these or other cost elements can be introduced, eliminated or combined. In this regard, there are no general solutions that are suitable for any system of cost management for quality. Each system should be in harmony with the existing company's accounting system and meet the real needs of the company to improve the quality [2].

Ideally, the method of cost accounting quality should encompass all of the costs. They should be coded so that you can easily identify and sort out the costs of preventing the defect, the cost of evaluation, internal and external losses due to defects.

If you are using a coding system simplifies data record labor costs. Cost codes and their corresponding labor costs in making work assignments, job descriptions or in maps of track time. These labor costs in the data are converted into monetary units, which are measured by the cost of quality. The exception is the cost of producing defective products (later as recyclable waste), because in the process of manufacture of the product is not yet known, it will be written off as a waste. First it must verify reject and withdraw from production. In many companies, documents that take into account waste, sent to a special unit deals with the assessment of labor and material costs associated with disposing of the marriage. In contrast to the costs, referred to as "the cost of replacing the retired assets," or the cost of the finished product, in this case we are interested in only the cost of labor and material costs actually wasted the time of sending the defective product or intermediate product in the waste [2].

The analysis begins with comparisons of cost data for a certain period of time with the basic dimensions of quality indicators to identify current opportunities for improvement. It is assumed that such features must be present in organizations regularly engaged in the identification and study of emerging issues, the establishment of their causes and conduct of appropriate corrective action in implementing quality improvement programs. At this point, you can set goals and need improvement.

Since data on the costs of quality are an auxiliary tool of quality management systems and quality improvement programs, they should be used in programs or systems. Usually, they are building on the trend chart of individual cost components to determine their initial level, of establishing targets for their reduction and monitoring of the implementation tasks. These data are used for charting the overall trends indicate monthly or quarterly changes in the total cost of quality, and include reports on the quality of management.

One of the most dangerous pitfalls to avoid when implementing management programs cost money - one-sided approach. Even presented in a generalized form of reports on the costs of quality have no practical value if their interpretation is divorced from the actual performance of the company [2].

The next task - drawing up a report in a form that could assist managers at various levels, providing an objective picture of him in terms of quality.

Presented in financial terms in plain language and compiled, a report on the cost of quality has significant advantages over other types of records management. Analysis of this document has an immediate impact and give a strong impetus to everyone who receives it.

The contents of the report on the costs of quality largely depends on who he meant, and what kind of role within the organization the person to whom this report is specific.

Reading the report should provide information that will:

  • Compare the current level of achievement to the level of the previous period, ie identify trends;
  • Compare the current level of the objectives;
  • Identify the most significant area of expenditure;
  • Select areas for improvement;
  • Evaluate the effectiveness of programs to improve.

Manager expects to receive a report on the costs of quality, which is:

  • talk to him about those things that pertain only to its field of competence, and nothing more;
  • written in easy to understand style and punctuated with "special" jargon;
  • a clear, expressive, concise, which does not make "dig" to "extract" the information;
  • suggests possible areas of activity [7].

Conclusion

Nowadays, the majority of enterprises introducing international standards of ISO 9000 does not lead to the quality of cost accounting, which is one of the reasons hindering the achievement of high economic performance, since only organizational measures to ensure the competitiveness of products is impossible, so the quality system, in which no economic mechanisms to ensure and improve the quality may not be effective. Working on the principle of "quality at any cost" no one is able to satisfy. After all, consumer prices are also interested in the commensurability with the quality. Therefore, more attention is paid to the implementation of accounting systems and cost analysis for quality.

In this paper we examine the concept of quality costs and their different classifications. It also presents methods for analyzing the cost of quality, which offer different approaches to cost analysis, which allows for an individual to choose a more suitable method for the enterprise.

Also in the basic problems of implementation and use of accounting systems and cost analysis on the quality: cost accounting in the enterprise is not a cumulative manner, by quarter, year, cost data are not complete and the document can not be described, there is no generally accepted classification of the cost of perfect quality. Also, the process of implementing a new management accounting is time consuming and requires material costs, as required substantial changes of the systems of accounting and additional staff.

To solve these problems it is advisable to supplement Quality Manual section "Managing the cost of quality", which will formulate the problem of accounting and cost analysis to be solved at each stage of production, as well as the principles of assessment, planning and management. You should also develop a standard for the enterprise, which regulates the procedure for collection of financial information on all types of quality costs, procedures for processing and analysis, and identifies responsible parties, the forms of data recording and reporting to senior management. Responsible for the organization of cost accounting to ensure the quality should be the chief accountant (CFO, etc.), and responsible for analysis, evaluation and implementation of appropriate measures - Quality Director.

References

1. The cost of quality [electronic resource]. - Mode of access: http://www.9001-2001.ru

2. Economics of quality. Basic principles and applications / ed. J. Campanella / lane. from English. A. Raskin / Sci. Ed. JP Adler and S. Schepetova - Moscow RIA "Standards and Quality", 2005. - 232C., IL. - (A series of "Practical Management").

3. Quality Costs: from theory to practice [electronic resource]. - Mode of access: http://www.management.com.ua

4. Managing the cost of quality [electronic resource]. - Mode of access: http://www.univerlib.ru

5. Quality Costs: loss or gain? [electronic resource]. - Mode of access: http://www.management.com.ua

6. Ryakhovskaya EG The cost of quality [electronic resource]. - Mode of access: http://masters.donntu.ru

7. A report on the costs of quality [electronic resource]. - Mode of access: http://www.udc.com.ua