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<article article-type="research-article" dtd-version="1.3" xmlns:mml="http://www.w3.org/1998/Math/MathML" xmlns:xlink="http://www.w3.org/1999/xlink" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xml:lang="ru"><front><journal-meta><journal-id journal-id-type="publisher-id">vguit</journal-id><journal-title-group><journal-title xml:lang="ru">Вестник Воронежского государственного университета инженерных технологий</journal-title><trans-title-group xml:lang="en"><trans-title>Proceedings of the Voronezh State University of Engineering Technologies</trans-title></trans-title-group></journal-title-group><issn pub-type="ppub">2226-910X</issn><issn pub-type="epub">2310-1202</issn><publisher><publisher-name>VSUET</publisher-name></publisher></journal-meta><article-meta><article-id pub-id-type="doi">10.20914/2310-1202-2021-2-300-311</article-id><article-id custom-type="elpub" pub-id-type="custom">vguit-2779</article-id><article-categories><subj-group subj-group-type="heading"><subject>Research Article</subject></subj-group><subj-group subj-group-type="section-heading" xml:lang="ru"><subject>Экономика и управление</subject></subj-group><subj-group subj-group-type="section-heading" xml:lang="en"><subject>Economics and Management</subject></subj-group></article-categories><title-group><article-title>Оценка экономической эффективности проведения Fmea–анализа (на примере сборки каркасных узлов хвостового оперения самолетов на ПАО «ВАСО»)</article-title><trans-title-group xml:lang="en"><trans-title>Evaluation of the cost-effectiveness of fmea analysis (assembly of aircraft tail as-semblies at PJSC VASO)</trans-title></trans-title-group></title-group><contrib-group><contrib contrib-type="author" corresp="yes"><contrib-id contrib-id-type="orcid">https://orcid.org/0000-0003-2211-1978</contrib-id><name-alternatives><name name-style="eastern" xml:lang="ru"><surname>Саликов</surname><given-names>Ю. А.</given-names></name><name name-style="western" xml:lang="en"><surname>Salikov</surname><given-names>Y. A.</given-names></name></name-alternatives><bio xml:lang="ru"><p>д.э.н., профессор, кафедра экономической безопасности и финансового мониторинга, пр-т Революции, 19, г. Воронеж, 394036, Россия</p></bio><bio xml:lang="en"><p>Dr. Sci. (Econ.), professor, economic security and financial monitoring department, Revolution Av., 19 Voronezh, 394036, Russia</p></bio><email xlink:type="simple">saural@rambler.ru</email><xref ref-type="aff" rid="aff-1"/></contrib><contrib contrib-type="author" corresp="yes"><contrib-id contrib-id-type="orcid">https://orcid.org/0000-0001-7409-1396</contrib-id><name-alternatives><name name-style="eastern" xml:lang="ru"><surname>Самогородская</surname><given-names>М. И.</given-names></name><name name-style="western" xml:lang="en"><surname>Samogorodskaya</surname><given-names>M. I.</given-names></name></name-alternatives><bio xml:lang="ru"><p>д.э.н., профессор, кафедра экономической безопасности, ул. 20-летия Октября, 84, г. Воронеж. 396006</p></bio><bio xml:lang="en"><p>Dr. Sci. (Econ.), professor, economic security department, ul. 20th anniversary of October, 84, Voronezh, 394006, Russia</p></bio><email xlink:type="simple">marta17@ya.ru</email><xref ref-type="aff" rid="aff-2"/></contrib></contrib-group><aff-alternatives id="aff-1"><aff xml:lang="ru"><institution>Воронежский государственный университет инженерных технологий</institution><country>Россия</country></aff><aff xml:lang="en"><institution>Voronezh State University of Engineering Technologies</institution><country>Russian Federation</country></aff></aff-alternatives><aff-alternatives id="aff-2"><aff xml:lang="ru"><institution>Воронежский государственный технический университет</institution><country>Russian Federation</country></aff><aff xml:lang="en"><institution>Voronezh State Technical University</institution><country>Russian Federation</country></aff></aff-alternatives><pub-date pub-type="collection"><year>2021</year></pub-date><pub-date pub-type="epub"><day>13</day><month>08</month><year>2021</year></pub-date><volume>83</volume><issue>2</issue><fpage>300</fpage><lpage>311</lpage><permissions><copyright-statement>Copyright &amp;#x00A9; Саликов Ю.А., Самогородская М.И., 2021</copyright-statement><copyright-year>2021</copyright-year><copyright-holder xml:lang="ru">Саликов Ю.А., Самогородская М.И.</copyright-holder><copyright-holder xml:lang="en">Salikov Y.A., Samogorodskaya M.I.</copyright-holder><license xml:lang="ru" license-type="creative-commons-attribution" xlink:href="https://creativecommons.org/licenses/by/4.0/" xlink:type="simple"><license-p>Данная работа распространяется под лицензией Creative Commons Attribution 4.0.</license-p></license><license xml:lang="en" license-type="creative-commons-attribution" xlink:href="https://creativecommons.org/licenses/by/4.0/" xlink:type="simple"><license-p>This work is licensed under a Creative Commons Attribution 4.0 License.</license-p></license></permissions><self-uri xlink:href="https://www.vestnik-vsuet.ru/vguit/article/view/2779">https://www.vestnik-vsuet.ru/vguit/article/view/2779</self-uri><abstract><p>Проблемы повышения качества технологических процессов на отечественных предприятиях в силу своей высокой актуальности находят отражение в многочисленных публикациях как теоретического, так и практического характера. Однако процедуры оценки эффективности в научной и нормативной литературе обозначены, как правило, лишь схематично и в должной мере не прописаны. В связи с этим на практике возникают сложности с выбором механизмов и методов оценки. Приоритетным механизмом совершенствования деятельности предприятия в области качества является измерение результативности и эффективности действующей системы менеджмента качества. По нашему мнению, любое мероприятие, направленное на улучшение качества должно быть экономически обосновано еще на стадии его планирования. В статье предлагается механизм оценки экономической эффективности применения одного из инструментов управления качеством – анализа видов, последствий и причин потенциальных последствий процесса промышленного производства. Цель данного анализа заключается в обеспечении выполнения всех требований по качеству технологического процесса с повышенным риском за счет разработки корректирующих мероприятий, позволяющих устранить появление вероятных отказов. В статье приводится пример проведения данного анализа по конкретному технологическому процессу. Представленный механизм оценки экономической эффективности СМК основывается на реальных финансовых показателях работы предприятия и может быть использован на отечественных промышленных предприятиях для соизмерения затрат и результатов вложений в управление качеством продукции (работ, услуг).</p></abstract><trans-abstract xml:lang="en"><p>The problems of improving the quality of technological processes in domestic enterprises due to their high relevance are reflected in numerous publications of both theoretical and practical nature. However, the performance assessment procedures in the standards are schematically not properly spelled out. This makes it difficult in practice to choose evaluation mechanisms and methods. The priority mechanism of improvement of the enterprise's activity in the field of quality is measurement of efficiency and efficiency of the current quality management system. In our opinion, any activity aimed at improving quality should be economically justified at the stage of its planning. The article proposes a mechanism for assessing the cost-effectiveness of using one of the tools of quality management – analysis of the types, consequences and causes of potential consequences of the industrial production process. The purpose of this analysis is to ensure that all process quality requirements with increased risk are met by developing corrective measures to eliminate the occurrence of probable failures. The article provides an example of such a process-specific analysis. The presented mechanism for assessing the economic efficiency of QMS is based on the real financial performance of the enterprise and can be used at domestic industrial enterprises to measure the costs and results of investments in product (work, services) quality management.</p></trans-abstract><kwd-group xml:lang="ru"><kwd>система менеджмента</kwd><kwd>качество</kwd><kwd>учет затрат</kwd><kwd>механизм учета</kwd><kwd>методология FMEA</kwd></kwd-group><kwd-group xml:lang="en"><kwd>management system</kwd><kwd>quality</kwd><kwd>cost accounting</kwd><kwd>accounting mechanism</kwd><kwd>FMEA methodology</kwd></kwd-group></article-meta></front><back><ref-list><title>References</title><ref id="cit1"><label>1</label><citation-alternatives><mixed-citation xml:lang="ru">ГОСТ Р ИСО 9004 : 2001. Системы менеджмента качества. Рекомендации по улучшению деятельности. М.: ИПК Изд-во стандартов, 2001. 46 с.</mixed-citation><mixed-citation xml:lang="en">State Standard R ISO 9004: 2001. 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