МЕХАНІЗМ ФІНАНСОВОГО ЗАБЕЗПЕЧЕННЯ СИСТЕМИ УПРАВЛІННЯ ЯКІСТЮ ПРОДУКЦІЇ НА ПІДПРИЄМСТВІ

Abstract

The formation of an effective mechanism for financial support of product quality management in the modern environment of intensifying globalization processes in the economy is one of the important tasks to help solve complex financial problems in improving product quality, while ensuring the main strategic goal – creating conditions for effective balanced development of Ukraine and its regions. The image and efficiency of the business entity itself will depend on the efficiency and effectiveness of the existing product quality management system at the enterprise. The article analyzes the theoretical approaches to the definition of «financial support of product quality management system at the enterprise» and substantiates the vision of this category, which should consider the system of financial relations, which provides for the formation and effective use of financial resources for quality management system products at the enterprise. The mechanism of financial support of the product quality management system at the enterprise is proposed, which covers the set of main components and sources of financial support of enterprises, the implementation of which is aimed at achieving the end result, which will promote quality products It is determined that the main components of the proposed mechanism are financial methods (financial planning, forecasting, regulation, control, taxation, insurance, pricing, investment, etc.), financial instruments (taxes, fees, contributions and deductions, expenditures, subsidies, grants, etc.) and financial leverage (incentives and sanctions). Budgetary (subventions and subsidies; state target programs; preferential taxation; preferential lending, etc.) and non-budgetary (own funds of the enterprise; investment mechanism; credit mechanism) sources of financial support of the product quality management system at the enterprise are substantiated. The main factors influencing the financial support of the product quality management system at the enterprise are formed: political and economic instability; low level of regulatory and legal support; imperfection of the legal framework; lack of interest of management in achieving high quality products, lack of qualified personnel, etc.