COSTS FOR THE QUALITY OF PRODUCTS OF PROCESSING ENTERPRISES: FEATURES OF DETERMINATION AND EVALUATION
Journal Title: Інфраструктура ринку - Year 2018, Vol 18, Issue
Abstract
The article analyses the content of the main approaches that are used in the organization of real work on the identification and assessment of costs for the quality of products of processing enterprises. Expert estimations of expenses for the quality assurance of products at foreign and domestic enterprises are analyzed. The main methods of cost estimation on product quality are described; their advantages and disadvantages are revealed. Problems of formation and use of cost information related to product quality are considered. The main categories of costs for quality, which are the basis of the method of accounting and analysis of data of expenses, are analyzed.
Authors and Affiliations
I. Yu. Timrienko, V. A. Diachok, O. B. Ivanova
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