Developing methods of controlling quality costs

Abstract

The article examines issues of managing quality costs, problems of applying economic methods of quality control, implementation of progressive methods of quality costs management in enterprises with the view of improving the efficiency of their evaluation and analysis. With the aim of increasing the effectiveness of the cost management mechanism, authors introduce controlling as a tool of deviation analysis from the standpoint of the process approach. A list of processes and corresponding evaluation criteria in the quality management system of enterprises is introduced. Authors also introduce the method of controlling quality costs and propose it for the practical application, which allows them to determine useful and unnecessary costs at the existing operating plant. Implementing the proposed recommendations in the system of cost management at an enterprise will allow to improve productivity of processes operating and reduce wasted expense on the quality of the process on the basis of determining values of useful and useless costs of quality according to criteria of processes functioning in the system of quality management.