Significant determining the actual value of the cost of providing a competitive level of quality characteristics, technical parameters (rules) products
Journal Title: Економіка. Фінанси. Право - Year 2019, Vol 2, Issue
Abstract
Providing a competitive level of product quality is conditioned by the requirements of objective economic laws of the market eco-nomy system, acts as a determinative and leading factor in the impact of effective marketing activities of enterprises, one of the conditions for the continuous strengthening of competitive positions of producer companies of industrial products in the global market environment. After conducting research on the topic of ensuring a competitive level of product quality, we note the following shortcomings that do not allow enterprises to actively use them in practice: ensuring a competitive level of product quality is not considered as one of the important factors influencing the growth of competitiveness of the company on the market; the lack of an idea regarding the linking of costs to ensure a competitive level of product quality with the level of efficiency of marketing activities of enterprises; insufficient coverage of the fact that the weaknesses in the practice of the subsystems of planning, accounting, analysis, and evaluation and regulation do not provide an opportunity to determine the exact actual cost of providing a competitive level of product quality. The purpose of the paper is to prove that the provision of a competitive level of product quality is a determining factor in the impact of marketing and characterizes the effectiveness of the production and marketing strategy of enterprises on the basis of a reliable determination of the actual cost of production to ensure a competitive level of product quality, using the deeply developed practice of their planning, accounting, analysis and evaluation and regulation. Achieving success in solving quantification issues and analyzing and evaluating costs to ensure a competitive level of product quality will allow enterprises to receive reliable information about the actual cost of providing a competitive level of product quality. This point, without a doubt, will take a leading place among the factors that influence the development by management of enterprise management solutions focused on increasing the productivity of their marketing strategies in an indivisible market. Among the prospects for further research in this area of development, the following list of issues is of particular relevance: the general economic characteristic of expenses for ensuring a competitive level of product quality; planning, accounting, analysis and cost estimation to ensure a competitive level of product quality.
Authors and Affiliations
Serhii Anatoliiovych Tkachenko, Olena Mykolaivna Potyshniak
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