ESTIMATING THE COST OF QUALITY IN MODERN CONDITIONS

Abstract

The analysis of modern approaches to the estimation of costs for the quality of enterprises in modern conditions is proposed, the criteria of quality assessment for improving the efficiency of enterprises, especially for the services sector, which has logistics peculiarities of transport systems, in particular, seaports, are proposed. It is shown that the method proposed by the author can be applied in the practice of enterprises of any industry and sphere of ownership. On the example of the system of replenishment of the company’s stocks and on the basis of the analysis of the cost estimation on quality, a method for modeling the interconnections of logistic flows, in particular material and information, with various interested parties was developed. With the further improvement of enterprise management systems, they reduce organizational costs, which increases the efficiency of their work and competitiveness in the global market. Why is it necessary to determine and analyze the cost of quality? The most weighty argument will be that managers of companies speak the “language of money”, i.e., the system of accounting for quality costs in their understanding allows quantifying the results of projects and therefore should be a quality meter related to financial indicators. This is especially true for service organizations, where the turnover of capital is very high. The quality management system (QMS) creates the prerequisites for obtaining the result from the costs of preventing failures. Therefore, the investment of these costs should be made only with a really working QMS in the organization, otherwise they will be ineffective. The research was practically used in the operation of the transport and technological system of the seaport of the Eastern region of Ukraine. In the service sector, it is especially important to count the cost of quality, since even small errors often result in large losses for enterprises in this sphere, as they have a large proportion of overhead and administrative expenses, which are forced to be shifted to the consumer and lead to an increase in the cost of production. It is important that the cost of quality actually leads to specific improvements and achievement of the organization’s goals, so the process of accounting for these costs must be considered in a comprehensive manner and in conjunction with the implementation of improvements, the implementation of the goals. To organize the accounting of the costs of quality assurance, it is advisable to supplement the Quality Manual with the section “Managing costs for quality”, which will formulate the tasks for accounting and cost analysis, to be solved at each stage of production, general principles for the evaluation, planning and management of these costs. Also, a procedure should be developed that regulates the procedure for collecting financial information on all types of quality costs, including processing and analysis, as well as identifying responsible executives, data logging forms, and reporting to top management. The cost of quality can be only a part of the profit of the organization, so any reduction in the cost of quality increases profit. And the main goal of analyzing any costs is to identify opportunities for their reduction. When analyzing any costs, you should strive to maximize the simplification of formulas and minimize the necessary input data. Costs are divided into compliance cost groups (satisfactory operation of the process), or to the cost group due to non-compliance (excessive costs due to different types of losses). In this way, it is possible to separately calculate the total costs for compliance with this process and the total costs due to a process mismatch. Therefore, in analyzing and assessing the cost of quality, the main objective is to assess the necessary investments to ensure and improve the quality of the products produced while minimizing the overall costs of its production and operation. A key element of the analysis is the identification of the relationship between the costs of quality and the results of the enterprise’s economic activity (in one period). The cost of quality of Ukrainian enterprises can be significantly reduced by identifying specific causes of losses, timely implementation of corrective actions. All recommendations for improvements to facilitate their recording should contain data on the cost of implementing the proposed programs. Corrective actions should pursue the main goal: to determine the cause and to get the best results with the least cost to the organization. As for logistics distribution centers, it is important for them to further improve the efficiency and accuracy of providing services to customers throughout the entire logistics chain of cargo delivery. The relevance of the research data of the organization’s process approach in their practical implementation at the moment. The research methods proposed by the author are universal and can easily be extended to logistics centers, transport enterprises, as well as other enterprises of the service sector and other branches of the national economy of all forms of ownership. The study of the costs of QMS of enterprises is important from the point of view of the analysis of the entire transport and logistics chain of goods movement in the Southeast region and Ukraine as a whole. Economic efficiency in solving the problem of further improving the QMS, reducing organizational costs of organizations affects the problem of improving the performance, and hence their competitiveness in the global market. The proposed method allows to develop the scientific aspect of the synthesis of processes and objects in the logistic flows of the regions.