Quality costs and their classification by category within a particular process
Автор: Chesnokova J.A.
Журнал: Вестник Алтайской академии экономики и права @vestnik-aael
Рубрика: Экономические науки
Статья в выпуске: 3-1, 2020 года.
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Cost optimization is one of the key tasks not only of modern industrial production, but also of small and medium-sized enterprises. Sometimes management decisions associated with this unpopular managerial impact among employees are painful and destructive for the production process. Avoiding the negative effects of cost reduction. The debugged and developed process of managing costs for quality will answer this question. As a process, it has certain stages, the main of which is a clear classification of quality costs. The article proposes one of the options for the qualifier of costs for quality, in which the composition of costs for quality is formulated taking into account the classification of processes according to a functional basis (managerial, supporting, basic), which allows to cover to the greatest extent all elements of these costs in order to quickly manage the results of enterprises, and providing, in contrast to other classifications, the distribution of costs by categories within a single process, as applied to the specifics of the process under study.
Classification, quality, processes, management, cost of quality
Короткий адрес: https://sciup.org/142223451
IDR: 142223451 | DOI: 10.17513/vaael.1026