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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 |
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Creator |
??????????, ?.?.
Parkhomenko, V.M. |
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Subject |
??????
??????? ?? ?????? ???? ????????? ????????? ??????? ??????????????? ?????? ??????? ?????????? ?????? ????????? ??????????? ?????? ???????? quality quality costs spoilage defective products accounting system quality management system concept economic analysis control |
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Description |
???????????? ?????? ?????????? ?? ????????? ???????? ?????????? ?? ??????????-???????????? ???????????? ??????? ?????????? ??????. ? ?????????? ??????? ???????????? ?????? ?? ?????????? ???????????? ?? ??????????-???????????? ???????????? ?????? ?? ?????? ????????? (????????????, ??????????, ?????????), ?? ???????????? ?? ?????? ?????????? ??????? ??????????????? ?????? ?? ??????? ?????????? ?????? ?????????. ?? ?????? ?????????? ??????? ?????????? ?????????-????????????? ????????? ??????????????? ??????, ???????? ?? ??????? ?????? ?? ??????, ?? ??????? ? ????????????? ??????? ? ?????????????? ???????? ??????????????? ?????? ?????? ?? ??????, ???????????? ???????? ?????? ?? ???, ?????????? ??????? ?????????????? ?? ????????????? ??????? ?? ?????? ?? ???????????? ? ?????? ? ????????? ????? ????????. ????????? ?? ?????????? ???????????? ?????? ?? ????????????? ?????? ?? ?????? ????????? ? ??????? ??????????????? ??????. ??????? ????????? ?????????? ???????????? ???????????? ?????? ? ????????????? ???? ???????? ????????? ?????????. ????????? ?????????-????????? ????????? ??????????????? ?????????? ???????????? ?? ??????????-???????????? ???????????? ?????? ?? ?????? ?????????. ??????????? ?????????-?????????????? ???????? ??????????????? ??????, ???????? ?? ??????? ?????? ?? ?????? ????????? ?????? ??????????? ?????? ??????????, ?? ????????? ??? ??????????? ????? ???????? ?????????? ?? ???????????? ?????, ?????? ????????? ???? ?????????? ????????????? ??????, ???????? ? ????? ???????????? ?????? ???????????? ?????????, ?? ? ???????????? ???????? ?? ??????????????????????. 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. |
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Date |
2016-02-23T08:29:16Z
2016-02-23T08:29:16Z 2011 |
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Type |
Other
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Identifier |
http://eztuir.ztu.edu.ua/123456789/1198
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Language |
uk
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Relation |
??????????? ?????????? ?? ???????? ????????? ??????? ????????? ??????????? ????;
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Publisher |
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