Peculiarities of quality cost analysis in bearing production

Improving the quality of goods, works and services is one of the key tasks of strategic business development and increasing its competitiveness. The aim of this paper is to determine the features of classification of quality costs in bearing production, determine the structure of these costs and identify the relationship between their various types to improve the efficiency of production quality management. The main concepts of classification of quality costs based on the studies of Russian and foreign scientists are outlined. Besides, the identification of quality costs of a particular bearing manufacturing enterprise according to the principles of TQM-management: preventive, supervision costs and loss expenses has been carried out. The analytical part of the study is focused on assessing the dynamics of quality costs in the considered production. In the paper, based on the data of the management accounting system, the period 2020-2022 is analyzed. At the next stage of the study, the identification of the influence of factors on the value of quality costs by means of deterministic factor and correlation-regression analyses is carried out.