Optimisation of cost structure of industrial enterprise for output products quality assurance

The article presents the results of research into cost accounting of the quality assurance of output products at industrial enterprises. The correlation and regression analysis reveals the dynamics of their aggregate total and structure and the relations between the costs groups. There have been obtained regression equations of dependence of revision and irrelevance reduction losses from the value of preventive costs. There has been demonstrated that investing in preventive measures provides anticipating decrease of losses due to revision and irrelevance reduction. The authors formulate recommendations for improving the cost structure of an industrial enterprise for production quality assurance.