The Essence and Some Accounting Aspects of Product Quality Expenses
Journal Title: Проблеми економіки - Year 2015, Vol 2015, Issue 1
Abstract
The primary objective of the article consists in determination of the substance and structure of product quality expenses in the quality control system, study of the classification of quality expenses based on the accounting purposes and the form of representation in the system of accounting records for the purpose of accuracy and timeliness of the information support of the management. The article discusses the essence of quality expenses taking into account existing research findings and proposes the author’s own approach to interpretation of this category. The work studies the structural elements of quality expenses and systemizes their classification. For accounting purposes, it is proposed to classify quality expenses on the basis of principal economic processes occurring at the enterprise. The article also focuses on the theoretical and methodological approaches to accounting of quality expenses as the foundation of information support ensuring the reliability of the quality control system. The work proposes a methodology for accounting of quality expenses arising at the supply, production, and product sale stages. The study makes corresponding conclusions and determines the primary areas for further research into the accounting and analytical support of the quality control system.
Authors and Affiliations
Olena Polishchuk
Keywords
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