Theoretical bases of costs management in the system of providing product quality of enterprises.

Abstract

The article is devoted to the study of costs management at enterprises and the formation of logistic principles of cost management in the system of product quality assurance.

The basis for scientific work was the study of outstanding domestic and foreign scientists and their own developments.

The aim of the work was the development of a logistics approach to costs management to ensure the quality of enterprise's products.

Method and methodology of the work : general scientific and special methods were used, in particular comparisons, scientific abstraction, induction and deduction, analysis and synthesis, and the like.

This article substantiates the necessity of implementing a cost management system, proposes a logistics approach to managing the costs of ensuring the quality of the enterprise's products. The chain of formation of product cost expenses of the enterprise in the form of logistical scheme is presented. It is established that an important component of the enterprise costs management system is the analysis and evaluation of the effectiveness of the quality system, the application of economic indicators. In order to effectively manage costs, it is suggested to identify the relevant stages of quality assurance: product planning, product design, production preparation, own production, production control, implementation and maintenance, inspection during operation. It was proved that an effective system for managing the costs of product quality positively affects the profit of the enterprise both through the improvement of processes, procedures, operations, costs reduction due to errors, and at the expense of more complete satisfaction of the consumer. The proposed logistic approach to managing the costs of product quality of the enterprise will allow us to streamline this process and ensure its appropriate optimization, as well as to specify the principle of quality assurance and to see at what stage (in the link) it is being implemented and who will be responsible for the product quality.