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

• Main Authors: Y. A. Salikov, M. I. Samogorodskaya
• Format: Article
• Language: Russian
• Published: Voronezh state university of engineering technologies 2017-05-01
• Series: Vestnik Voronežskogo Gosudarstvennogo Universiteta Inženernyh Tehnologij
• Subjects: quality costs, cost of quality, analysis of quality costs, cost of quality, abc method, xyz method
• Online Access: https://www.vestnik-vsuet.ru/vguit/article/view/1423

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.