Cost Management for Quality of Business Processes

Abstract

AbstractThe article is devoted to the actual scientific problem of quality cost management in the quality management system of an industrial enterprise. An integrated approach to the analysis of various methods of quality cost management, which have different conceptual grounds, allowed the authors to highlight a number of important indicators for the analysis and assessment of quality costs. The proposed methodology for analyzing quality costs in the context of a process approach allows obtaining fairly objective information on quality costs and, using corrective actions, significantly improves the functioning of a business process by increasing its efficiency and effectiveness, as well as improving the effectiveness of preventive measures. The result of the study was an assessment of the effectiveness of each process and the entire quality management system of an industrial enterprise. Practical recommendations for managing quality costs of business processes were taken into account when preparing a program for controlling business processes of a Russian machine-building enterprise. The results of the research can be used in the process of introducing a cost management system for quality in an industrial enterprise of various levels, also as an educational and methodological complex for higher education institutions at courses “Economic management of organization,” “Enterprise Economics,” “Cost management,” “Corporate and Competitive strategy of Enterprise”.KeywordsQuality cost systemQuality cost managementProcess approachAssessment of the quality costs