Preview

Proceedings of the Voronezh State University of Engineering Technologies

Advanced search

To the question of estimation and analysis of value to the quality products of the company

https://doi.org/10.20914/2310-1202-2017-1-315-325

Abstract

Important decision-making tools in the quality management system of the enterprise in accordance with GOST R ISO 9001-2000 is the assessment and analysis of the cost of quality of products (services). For efficient operation of the enterprise in the conditions of increasing competition, reducing cost of quality of products (services) is of particular importance. The optimization of this process allows business entities to eventually significantly reduce overall costs, which gives additional competitive advantages and is one of the main conditions to increase profits. The article reflects the author's position concerning the content of these tools; it considers goals of conducting evaluation and cost analysis, define the very specificity of these processes; established service functions in the context of this activity. Much attention is paid to study the potential sources of cost reduction, as well as analysis of the factors that cause the reduction of quality costs. In order to optimize the structure of the elements of cost of quality is proposed to use statistical methods for cost-benefit analysis. For example, a particular industrial enterprises in the region using the method of ABC conducted a statistical analysis of the costs and losses cost of product quality of a particular company and their grouping according to the degree of influence on the total costs of the enterprise, and using the method of XYZ made grouping of costs according to the degree of homogeneity of the analyzed parameters. Thus, the results of the performed studies it was stated that the organization of work on assessment and analysis of the cost of quality should be an essential element of the quality management system and to provide the company's management the adoption of economically justified solutions to be effective in the market.

About the Authors

Y. A. Salikov
Voronezh state university of engineering technologies
Russian Federation
professor, economy and management at the mechanical engineering enterprise department, Revolution Av., 19 Voronezh, 394036, Russia


M. I. Samogorodskaya
Voronezh state technical university
professor, economy and management at the mechanical engineering enterprise department, Moskovskiy Av., 14 Voronezh, 394000, Russia


References

1. Amelin S.V. Ekonomiko-matematicheskie metody i modeli v diplomnom proektirovanii i vypusknykh kvalifikatsionnykh rabotakh: ucheb. posobie [Economic-mathematical methods and models in Capstone design and final qualifying works]. Voronezh. Voronezhskii gosudarstvennyi tekhnicheskii universitet, 2012.189 p. (in Russian).

2. Kublin I. M., Khanin V.M. Organizational problems of cost management in the quality management system of machine-building enterprise. Izvestiya Volgogradskogo gosudarstvennogo tekhnicheskogo universiteta [The news of Volgograd state technical University]. 2013. vol. 15. no. 5. pp. 58–64. (in Russian).

3. Nekrasov V.M. Good news about the direct and indirect costs. Glavbukh [The chief accountant]. 2011. no. 14. pp. 5–8. (in Russian).

4. Samogorodskaya M.I. Ekonomicheskie aspekty sistemy menedzhmenta kachestva: monografiya [Economic aspects of the quality management system]. Voronezh. Voronezhskii gosudarstvennyi tekhnicheskii universitet 2014. 226 p. (in Russian).

5. Samogorodskaya M.I. Economic tools management processes quality assurance. Vestnik Voronezhskogo gosudarstvennogo tekhnicheskogo universiteta [Proceedings of Voronezh state technical University]. 2011. vol. 7. no. 11-3. pp. 90–94. (in Russian).

6. Salikov Yu.A. Analysis of scientific-methodological approaches to the study and improvement of the management. Vestnik VGU, Seriya Ekonomika i upravlenie [Proceddings of VSU, Series Economics and management]. 2004. no. 2. pp. 179–184. (in Russian).

7. Skripchenko L. E. Finansovyi menedzhment v upravlenii kachestvom: uchebnoe posobie [Financial management in quality management: a tutorial]. St. Petersburg. SPbGUEF, 2012. 214 p. (in Russian).

8. Ugryumova M. A. The introduction of a system of economy as factor of increase of competitiveness of the enterprise. Teoreticheskaya ekonomika [Theoretical Economics]. 2014. no. 2. pp. 25–31. (in Russian).

9. Khorev A. I., Salikov Yu. A., Dmitrieva L. N. Institutsional'nyi menedzhment promyshlennogo predpriyatiya i ego instrumentarii: Monografiya [Institutional management of an industrial enterprise and its instrumentation]. Voronezh 2009. 148 p. (in Russian).

10. Shkarina T. Yu. Ekonomika kachestva. Ucheb. posobie [Economics of quality]. Vladivostok. TGEU, 2008. 144 p. (in Russian).


Review

For citations:


Salikov Y.A., Samogorodskaya M.I. To the question of estimation and analysis of value to the quality products of the company. Proceedings of the Voronezh State University of Engineering Technologies. 2017;79(1):315-325. (In Russ.) https://doi.org/10.20914/2310-1202-2017-1-315-325

Views: 688


Creative Commons License
This work is licensed under a Creative Commons Attribution 4.0 License.


ISSN 2226-910X (Print)
ISSN 2310-1202 (Online)