CLASSIFICATION OF EXPENSES ON THE QUALITY OF PRODUCTS FOR ACCOUNTING AND CONTROL IN THE QUALITY MANAGEMENT SYSTEM OF A PRODUCTION ENTERPRISE

Abstract

The main components of the quality management system of a production enterprise are considered in ac-cordance with DSTU EN ISO 9001: 2018 “Quality Management Systems. Requirements.” (EN ISO 9001: 2015, IDT; ISO 9001: 2015, IDT). It is determined that in the conditions of introduction and functioning of the quality management system the expenses on the quality of products are formed from: expenses on marketing research; expenses on ensuring the quality of the process of product development and improvement; logistics costs; expenses for the development and improvement of production processes; expenses for ensuring the quality of packaging and storage process for finished products; expenses for ensuring the quality of the process of finished products selling; costs of product quality control in all phases of the enterprises activities, etc. The interpretation of the concept of "expenses on the quality " in the works of domestic and foreign scientists is considered. The composition of costs for product quality and approaches of scientists to the classification of these costs are studied. The components of production and non-production costs for product quality are revealed. The generalized scheme of formation of expenses for quality of production of the enter-prise and their components is developed, namely: expenses for quality in the course of delivery, expenses for quality in the course of production, expenses for quality in the course of sale, expenses for confirmation and constant improve-ment of products quality as well as for raw materials, finished products control in the process of production and sale. The directions of further scientific researches directed on development of methodical bases of the account of expenses on quality of production with reflection in internal regulatory documents of the enterprise are defined as well as the procedure for forecasting these costs by budgeting them with the formation of budgets for direct, general production, administrative, marketing, other operating costs in terms of expenses for quality and the application of internal report-ing as for these expenses.