Introduction

Topicality

For most companies that manufacture and service, to meet consumer expectations in quality costs substantial amounts. However, it doesn't reduce the amount of profit, but on the contrary, contribute to its increase. It seems logical that the cost for quality should be identified, processed and analyzed like other costs. Unfortunately, many managers are unable to obtain visual information about the level of costs for quality just because the company has no system for the analysis, although the registration and calculation of costs for quality is a simple thing, which has been already worked out procedure worldwide. Defined once, it will provide additional guidance powerful management tool. Therefore, it is necessary to develop an effective system of cost accounting for money that will identify and analyze the costs for quality, thereby improving the quality system, not to make unnecessary expences and, accordingly, to increase profits. [3]

The purpose and the objectives of the research

The purpose - to improve the existing system of the costs accounting for quality of the enterprises operating under TQM.

To achieve this goal it is necessary to solve the following tasks:

1. To analyze the nature and significance of cost accounting system for the quality of the company

2. To develop classification of expenditures, which can be attributed to the quality

3. Identify the most significant cost items for quality.

4. To analyze the existing means and methods of forming the system of cost accounting for quality of the Ukrainian enterprises.

5. Suggest ways of improving cost accounting system for quality for Ukrainian enterprises

The idea of the work is to offer some ways of improvement of a system of cost accounting for quality, which would allow to minimize costs, while at the same time, maximize the benefits of using the system.

Scientific significance

1. New approaches to the classification of the costs for quality.

2. Consideration of the costs for quality in the context of the overall cost, but at the same time as the separate class of expenses.

3. Characteristics of the methods of cost management for quality in conditions of the most appropriate quality management system.

The results provided evidence of the following scientific positions:

1. As a result of the right development of cost accounting system for quality there appears a new opportunity to manage expenses for quality

2. Managing the costs for quality as a separate category of costs can directly rather than indirectly influence some quality indicators, which are the key ones for this product.

3. Effective quality management can minimize the costs for quality, to find their optimal ratio and maximize profits due to increased competitiveness of products.

Review of researches of the topic

This problem has been studied by well-known scientists in the field of quality, cost issues on quality is reflected in works of Feigenbaum, Juran, Crosby. However, the accounting system of costs for quality is not brought to the perfection, so this issue requires careful research and development.

Main results

The costs for quality are inevitable for any company, because noone can exclude "useful costs for quality" associated with providing and maintaining the achieved level of quality. At the same time they are the part of the costs, from which the company can get rid of, if you reduce the number of inconsistencies in their work and products (services rendered). The logic of "free quality" will become effective when the share of the costs of preventive measures (cost-utility) starts to grow. By increasing the preventative measures one can decrease the number of inconsistencies that will provide high quality of products and services that will reduce the cost of control and will improve profits. [4]

You can not manage what you can not change. Have learned to measure and evaluate the effectiveness of quality management system, the company is able to manage the efficiency of the QMS and to enhance it. Classification costs money is only the first step in the direction of cost management for quality and evaluation of the effectiveness of the QMS. [6]

The collection of cost data on the quality and it's analysis, conducting corrective actions demand expensive resources and time. Therefore, while going to do such a scope of work it is necessary to identify, which of the costs the company is responsible for, and which the suppliers are.

We can sum up that the management of the QMS is the part of the company's cost management. Those enterprises which implement an effective management strategy to optimize costs, know that management costs for quality system is an effective tool to reduce overall company's costs, increase profitability and strengthen its competitive positions at the market.

Conclusion

For organizations seeking competitive advantages in the new millennium, management techniques, based on an analysis of the cost of quality, will continue to be a thing of great importance. The technology of application of these methods, of course, are changing. The approach to managing the costs for quality should not be isolated among the other ideas in the field of management. Currently, it is increasingly associated with various ways of improving operations and achieve strategic goals of organizations.

References

1. Момот А.И. Менеджмент качества:Учебное пособие для вузов.- Донецк:ДонГТУ, 2000. - 125с.- c.77-82.

2. Международный стандарт ISO 9001. Системы менеджмента качества. Требования.

3. Международный стандарт ISO 9004. Система менеджмента качества и руководство по внедрению.

4. Джон Шоттмиллер. Затраты на качество стимулируют процессы непрерывного совершенствования // Методы менеджмента качества - 2003 - №2. - с.62-65.

5. Л.Е.Скрипко. Методология оценивания затрат на качество // Методы менеджмента качества -2001 - №1. - с. 14-16.

6. Ю.Адлер, С.Щепетова. Нужна ли нам "Система экономики качества"? Неужели да? // Стандарты и качество - 2001 - №12. - с.68-70.

7. Ю.Адлер, С.Щепетова. От затрат на качество - к управлению затратами //Методы менеджмента качества - 2002 - №4. - с.12-17 - Рассматривается принцип непрерывного совершенствования системы учёта затрат на качество.

8. Ким Рахлин, Лариса Скрипко. Принципы планирования и учёта затрат на качество//Стандарты и качество .-2000 - № 3. - с.60-62 - В статье рассмотрены методы управления затратами на качество, а также принципы планирования и учёта затрат.


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