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Електронний архів Житомирського державного технологічного університету

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Title ????????? ???????? ??????????????? ??????, ???????? ?? ??????? ?????? ?? ?????? ?????????
Concept of development of accounting, control and analysis of production quality costs
 
Creator ??????????, ?.?.
Parkhomenko, V.M.
 
Subject ??????
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quality
quality costs
spoilage
defective products
accounting system
quality management system
concept
economic analysis
control
 
Description ???????????? ?????? ?????????? ?? ????????? ???????? ?????????? ??
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Dissertation is directed towards the solution of problems of accounting, control and
analytical support of quality management system.
The approach towards accounting reflection as well as control and analytical
support of production quality costs (provision, improvement, maintenance) has been
scientifically grounded in the dissertation, which is implemented on the ground of
integration of accounting system and production quality management system. On the
basis of system approach the theoretical and methodological statements of accounting,
control, and analysis of production quality has been developed, which lies in
identification of objectives and object structuring of accounting for quality costs,
distinguishment of factors that influence on them; development of documentation system
as well as grounding the approach towards the evaluation of such objects and their
reflection in accounting and reporting.
The approach towards the production quality costs calculation in the accounting
system has been developed and theoretically grounded. The procedure of accounting
support of claim operations with contractors concerning the delivery of defective products
has been disclosed. The theoretical and practical statements of computerization of
accounting reflection as well as control and analytical support of production quality costs
have been drawn. Study of the theoretical and methodological statements of accounting,
control and analysis of production quality costs enables the satisfaction of the consumers?
needs, who require economic departments to react quickly to the market-determined
changes, by making effective managerial decision in particular, in the sphere of providing
the quality of finished goods, that is priority factor of its competitiveness.
 
Date 2016-02-23T08:29:16Z
2016-02-23T08:29:16Z
2011
 
Type Other
 
Identifier http://eztuir.ztu.edu.ua/123456789/1198
 
Language uk
 
Relation ??????????? ?????????? ?? ???????? ????????? ??????? ????????? ??????????? ????;
 
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