scholarly journals Target cost management to ensure product quality

2021 ◽  
pp. 18-21
Author(s):  
Serhii TKACHENKO ◽  
Olena POTYSHNIAK ◽  
Yevheniia POLIAKOVA
Keyword(s):  
Quality Assurance ◽  
Quality Management ◽  
Production Process ◽  
Product Quality ◽  
Economic Efficiency ◽  
Production Costs ◽  
Cost Of Quality ◽  
Quality Of Products ◽  
The Cost

Improving the quality of finished products, as well as its provision, associated with costs at all stages of the production process of finished products, in the pre-production and post-production periods. The cost of quality assurance at the stage of the production process occupies a special place in the total cost of quality. Difficulties in estimating the cost of product quality assurance are that there is no experience in determining the production costs of quality assurance of finished products and that the number of influencing factors that must be taken into account in the manufacture of final products of a given level of quality in mass production. Ensuring the quality of products requires significant costs, which over time, given the growing requirements for the quality of finished products, will grow, which determines the need to develop a mechanism to link quality management of finished products with normalized costs to ensure its quality. An article devoted to this little-studied problem and aims to outline theoretical, methodological and practical ways to manage the cost of quality, their coordination in terms of ensuring a given level of quality of finished products. The problem of coordinating (managing) the costs of quality is dictated by the need to include in the case all the reserves and opportunities to improve efficiency and quality, including the ability to correctly calculate, analyze, evaluate and compare costs and results. The purposes of the article, justifying the need for an interdependent system of quality management indicators, is in line with the objectives of resource conservation, a sharp increase in economic efficiency of the production process and improve the quality of products. The scientific problem understood the role as the costs inflicted rocker economic (economic) efficiency mode of operation of the quality management system of finished products, the algorithm definition, calculation methods, detection, calculation, forecasting and control(coordination) costs of product quality.

scholarly journals Mechanism of the quality cost administration system

2021 ◽  
pp. 23-26
Author(s):  
Serhii TKACHENKO ◽  
Olena POTYSHNIAK ◽  
Yevheniia POLIAKOVA
Keyword(s):  
Quality Assurance ◽  
Production Process ◽  
Cost Management ◽  
Quality Cost ◽  
Cost Of Quality ◽  
Quality Of Work ◽  
Quality Assurance Process ◽  
Assurance Process ◽  
The Cost

Strengthening the impact of the production and economic mechanism on increasing the economic efficiency of the production process and the quality of work is possible on the basis of choosing the most effective ways to achieve high end results of the national economic system of the country. One of these ways is the inclusion in the system of controlled parameters of the economic parameters of quality cost management, the use of which guarantees the quality coordination system to reach a given economically justified state. Adjustment of quality costs consists in maintaining the established proportions between the costs of quality assurance (quality) and the mismatch of work quality indicators, which is achieved by controlling the level of defects, maintaining certain conditions, rules and norms corresponding to the optimal mode of work on quality assurance and the optimal value costs. The quality assurance process is based on a classification represented by a range of activities aimed at ensuring the quality of tools, objects of labour, living labour and information data at all stages of the production process. The costing methodology is based on the selection of the costing object and costing units. Representation of work on quality assurance as an object of calculation, and hours of work or total amount of work as calculation units allows at the right time to present in value terms both the quality assurance process as a whole and the cost of quality for the product. The recommended mechanism of the cost management system in general is focused on a wide range of enterprises and associations, and its use allows to obtain the effect of minimizing the cost of quality, as well as improve the quality of work to ensure product quality, ice directly contribute to production efficiency and quality. Increase of economic benefit at the expense of cost control system solutions of the problem in the future is possible if its implementation on the basis of the theory of functional management development, conversion of static model into a dynamic coordination costs.

PENGARUH TOTAL QUALITY MANAGEMENT (TQM) TERHADAP BIAYA KUALITAS DAN KUALITAS PRODUK SERTA IMPLIKASINYA TERHADAP KINERJA PERUSAHAAN DENGAN BUDAYA KUALITAS SEBAGAI VARIABEL MODERASI

2018 ◽  
Vol 1 (01) ◽  
Author(s):  
Ade Dyah
Keyword(s):  
Quality Management ◽  
Total Quality Management ◽  
Product Quality ◽  
Primary Data ◽  
Total Quality ◽  
Quality Cost ◽  
Cost Of Quality ◽  
Quality Culture ◽  
The Cost

The purpose of this study was to examine and analyze empirically the influence of Total Quality Management (TQM) to the cost of quality and product quality, the influence of Total Quality Management (TQM) to the cost of quality and product quality by quality culture as the moderating variable, the influence of the cost of quality and product quality the performance of the company.Data collection methods used in this research is in the form of secondary and primary data. The questionnaire distributed by proportional random sampling to 34 people respondent managers who working in the rattan industry in Cirebon. The method used in this research is the analysis of MRA (Moderated Regression Analysis) with SPSS tools.The results of this research are the Total Quality Management (TQM) affect the cost of quality and product quality, Total Quality Management (TQM) with a quality culture not significant effect on the cost of quality and product quality, cost and quality of the product quality no significant effect on the performance of the company.

scholarly journals Cost-quantitative analysis of non-compliance in the internal logistics process

2020 ◽  
Vol 26 (2) ◽  
pp. 60-66
Author(s):  
Barbara Balon ◽  
Marek Roszak
Keyword(s):  
Quantitative Analysis ◽  
Quality Management ◽  
Production Process ◽  
Product Quality ◽  
Production Costs ◽  
Management Tools ◽  
Basic Quality ◽  
Logistics Process ◽  
The Cost

AbstractInternal logistics is a key element of a production process as it specifies product quality, timeliness and value of orders. The purpose of the research was to determine the amount of non-compliance in the selected production process caused by internal logistics operations. The analysis covers both the quantity and type of non-compliance as well as the cost of non-compliance. One of the basic quality management tools was used in the research - Parteo-Lorenz analysis. An attempt was made to identify potential causes of non-compliance. The significant impact of non-compliance arising in internal logistics operations in production costs was pointed out.

scholarly journals THE ACTUALIZATION OF THE INCREASED COMPETITIVENESS OF OIL PRODUCTS RUB HERBACEOUS TRADITIONALLY THROUGH BRANDING AND CERTIFICATION OF PRODUCT QUALITY ASSURANCE UMK RAMBAL DELI IN KECAMATAN GALANG

2019 ◽  
Vol 3 (1) ◽  
pp. 33
Author(s):  
Roza Thohiri ◽  
Andri Zainal ◽  
Pasca Dwi Putra ◽  
Joko Suharianto
Keyword(s):  
Quality Assurance ◽  
Product Quality ◽  
Product Innovation ◽  
Explicit Knowledge ◽  
The Body ◽  
Oil Products ◽  
Pocket Book ◽  
Quality Of Products ◽  
The City

The activities of the CPM with the title of “the Actualization of the Improvement of the Competitiveness of the Product Oil Scrub Traditional Herbs Through Branding and Certification Guarantee the Quality of Products UMK Rambal Deli in District Girders” this is focused on penuntasan 3 (three) problems specific be problem specific namely (1) Absence of the actualization of the knowledge explicit (explicit knowledge) in the product oil rub the traditional herbs that is produced; (2) product competitiveness the relative weakness with the management of production, marketing and finance is still traditional and; (3) the Body efforts yet there the body order official and permit the efforts which have not yet registered. Partners involved in the activities of the CPM this is the UMK Rambal Deli led by Mr. Agus Hidayat. UMK is located in the Street Sergeant M. Arifin gg. Muslim Lk. II wards Girders of the City, Subdistrict Girders, Regency of Deli Serdang. As an alternative solution for the settlement of the problem referred to consists of: (1) documentation of the profile and the formula of the products in print and electronic; (2) modernization and amplification of diffuse marketing: finishing and marketing system, and; (3) the assitance management certificate stand SME and business licenses. The activities of the CPM this will produce some external of them: The Proceedings, the Application of ABOUT and Product Innovation, draft pocket book, assitance management certificate stand order and clearance order.Keywords: SME, Certificate of Incorporation, Business license, Packaging.

scholarly journals FORMATION OF THE QUALITY SYSTEM OF THE ENTERPRISE

2021 ◽  
Author(s):  
Oksana Sheremetynska ◽  
Artem Zakharchenko
Keyword(s):  
Quality Management ◽  
Management System ◽  
Quality Management System ◽  
Legal Regulation ◽  
Production Costs ◽  
Management Systems ◽  
Quality Management Systems ◽  
Iso Standards ◽  
Quality Of Products

The introduction of a quality management system is important because it leads to improved productivity, optimization of business processes of the organization, and also leads to a reduction in production costs. The article considers the theoretical aspects of the quality management system at the enterprise, outlines the methods and classification of existing quality management systems. The essence of legal regulation of the quality management system is investigated and its current state is characterized. It is noted how some experts classify quality management methods. Recommendations for improving the quality management system at a domestic enterprise are offered. Emphasis is placed on the fundamental standards of ISO 9000 and how they are integrated into the state standards of Ukraine. When developing quality management systems, it should be borne in mind that the quality management system covers all processes that occur in the enterprise and on which the quality of products or services depends. According to the capabilities of the production process, the stages of the product life cycle are considered, which should be used at the appropriate stages of development and certification of the quality management system. The task of improving the quality and expanding the range of products is relevant in modern production conditions. This task is multifaceted and includes a number of scientific and technical, environmental, economic and social problems. An interdisciplinary approach is needed for an effective solution. One of the ways is product quality management based on assortment analysis and its innovative development. The experience of developed countries shows that the health of the nation, primarily through food, their safety, is more reliable when it is achieved by improving the quality of products based on standardization worldwide and internationally. At the international level, quality requirements are regulated by ISO standards, strictly focused on the consumer. The first such standards were the standards of the 9000 series, which came out in the late 80's pp. XX century More than half of the world's countries have implemented national standards identical to ISO standards, as well as certified enterprises in accordance with ISO standards.

scholarly journals QUALIMETRIC METHOD OF ASSESSING RISKS OF LOW QUALITY PRODUCTS

2021 ◽  
Vol 2021 (4) ◽  
pp. 4769-4774
Author(s):  
ROMAN TRISHCH ◽  
◽  
OLESIA NECHUIVITER ◽  
KOSTIANTYN DYADYURA ◽  
OLEKSANDR VASILEVSKYI ◽  
...  
Keyword(s):  
Risk Assessment ◽  
Quality Management ◽  
Product Quality ◽  
Density Function ◽  
Quality Indicators ◽  
Quality Management System ◽  
Significant Risk ◽  
Scientific Papers ◽  
Quality Of Products

Risk assessment is an integral part of an enterprise's quality management system. The risk of low quality products is the most significant risk, as it is directly related to the concept of enterprise competitiveness. The paper analyzes the scientific papers related to the assessment of the quality of products, processes and services, their disadvantages, possible limits of application. It is proposed to use mathematical dependences to obtain estimates of product quality indicators on a dimensionless scale. Knowing the density function of random variables of product quality indicators and knowing the mathematical dependence of their estimates on a dimensionless scale, it is proposed to obtain the density function of estimates. Knowing the function of the density of estimates of quality indicators, it is proposed to find the probabilities of risks of the assessment of quality indicators in any given interval on a dimensionless scale. A method for assessing the risks of low quality products has been developed

scholarly journals Use of IT technologies in the management of production process quality

2018 ◽  
Vol 183 ◽  
pp. 03012
Author(s):  
Elżbieta Milewska ◽  
Bartłomiej Skowron
Keyword(s):  
Production Process ◽  
Product Quality ◽  
Process Quality ◽  
Production Plant ◽  
Factor Method ◽  
Cost Of Production ◽  
Quality Of Products ◽  
Technical Cost

When presenting the functionality of IPOsystem™, the author of the article described the manner of controlling the quality of products and calculating the technical cost of production in a selected production plant. In the article actions taken to remove product quality nonconformities have been discussed and a calculation by the subtractive factor method has been presented. Limitations of the described IT tools have also been illustrated with an example of implementation.

scholarly journals ANALISIS EFISIENSI PENGENDALIAN BIAYA KUALITAS PADA AKSAN BAKERY MANADO

2016 ◽  
Vol 11 (2) ◽  
Author(s):  
Fitriayani Adam ◽  
Hendrik Manossoh ◽  
Sherly Pinatik
Keyword(s):  
Quality Control ◽  
Descriptive Analysis ◽  
Quality Standards ◽  
Cost Ratio ◽  
Quality Cost ◽  
Cost Of Quality ◽  
Efficiency Cost ◽  
Quality Of Products ◽  
The Cost

Quality being the competitiveness of the most important for the company's products and also because the quality has been the hope and desire of everyone, especially the consumer. Customers are not going to focus on a product / service only in terms of price but in good quality inherent in the product or service. Viewed from the importance of the quality of products, each company needs to spend quality, cost of quality is the cost refers to the cost incurred to prevent or expenses incurred as a result of producing a quality product. Efforts to improve the quality of the product will not run without the cost of quality control to overcome the problems faced by the company, where quality control can help the company determine the feasibility of the quality of products based on control limits have been set. This study aims to see how the cost of quality control and to analyze the efficiency of the implementation cost of quality control conducted by Aksan Bakery in Manado. Analysis of the data used is descriptive analysis with qualitative approach and using methods of presentation quality cost ratio analysis to assess the efficiency cost of quality. Based on analysis of the cost of quality control conducted by the company it appears that the cost of quality control conducted by the company do not meet the quality standards that have been set at 2.5% of sales, for the cost of quality issued by the company is greater than a predetermined quality standards, namely amounting to 13.89% of sales. This may imply that the cost of quality control has not been carried out efficiently. Keywords : Efficiency , Cost of Quality

scholarly journals Optimal management of efficiency gains manufacturing enterprises

2021 ◽  
pp. 214-218
Author(s):  
Т.Г. Айгумов ◽  
В.Б. Мелехин
Keyword(s):  
Production Process ◽  
Production Costs ◽  
Market Segments ◽  
Manufacturing Enterprises ◽  
Production Factors ◽  
Conditional Minimization ◽  
The Cost ◽  
Variable Production ◽  
Optimal Quality

Сформулированы две ключевые задачи, связанные с повышением эффективности производственных предприятий на основе оптимального управления качеством и снижением себестоимости производимой продукции. Решение первой задачи сводится к допустимому росту качества производимой предприятием продукции путем ее модернизации с учетом покупательской способности основной массы потребителей на различных сегментах рынка. Приведен критерий позволяющий определить оптимальные объемы производства продукции с различным уровнем качества для различных сегментов рынка, обеспечивающие производственному предприятию получение максимально возможной прибыли за счет роста потребительских свойств производимой продукции и повышения на этой основе ее рыночной стоимости. Решение второй задачи связано с условной минимизацией переменных издержек производства без потери требуемого уровня качества различных видов производимой предприятием продукции, которая обеспечивается путем сбалансированного ввода факторов производства в производственный процесс. Такой ввод факторов производства сопровождается снижением себестоимости производимой предприятием продукции и получением на этой основе дополнительной прибыли. Для проведения условной оптимизации, когда решение задачи оптимального управления получением дополнительной прибыли находится на границе области допустимых значений вводимых в него факторов, приводится критерий определяющий условие сбалансированного их ввода в производственный процесс и снижения на этой основе переменных издержек производства различных видов продукции в краткосрочном периоде. Two key tasks have been formulated related to improving the efficiency of manufacturing enterprises based on optimal quality management and reducing the cost of production. The solution to the first problem is reduced to an acceptable increase in the quality of the products produced by the enterprise by means of its modernization, taking into account the purchasing power of the bulk of consumers in various market segments. A criterion is given that allows you to determine the optimal production volumes of products with different levels of quality for different market segments, providing a manufacturing enterprise to obtain the maximum possible profit due to the growth of consumer properties of the products produced and on this basis increase its market value. The solution of the second problem is associated with the conditional minimization of variable production costs without losing the required level of quality of various types of products produced by the enterprise, which is ensured by balanced input of production factors into the production process. This input of factors of production is accompanied by a decrease in the cost of products manufactured by the enterprise and the receipt of additional profit on this basis. To carry out conditional optimization, when the solution to the problem of optimal control for obtaining additional profit is on the border of the region of admissible values ​​of the factors introduced into it, a criterion is given that determines the condition for their balanced input into the production process and, on this basis, reduce the variable production costs of various types of products in the short term.

scholarly journals The consumer value of goods in the context of the digitalization of the economy

2021 ◽  
Keyword(s):  
Production Process ◽  
Product Quality ◽  
Research Methods ◽  
Consumer Value ◽  
Quality Of Products ◽  
Practical Recommendations

The object of the research is the consumer value of a product as the basis for the quality of an enterprise's products in the context of the digitalization of the economy. The purpose of the work is to formulate a set of recommendations for increasing the consumer value of the product on the basis of research and assessment of the consumer value of the product as the basis for product quality. The research methods are based on three main approaches: monetary, non-monetary and synthetic. In the course of the study, the methodological foundations of the formation of the consumer value of products were considered, the influence of the consumer value on the quality of products was investigated, the consumer value of products was analyzed in the context of the digitalization of the economy. As a result of the study, practical recommendations and measures were developed to increase the consumer value of products in the context of the digitalization of the economy. The results of the study are to develop a set of measures to improve the production process of the enterprise in order to increase the quality of products by increasing consumer value in the context of the digitalization of the economy. Research prospects: it is planned to study more deeply the problems of interaction between product quality and consumer value, develop a complex and a program to increase the consumer value of products in the context of the digitalization of the economy.

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