SCIENTIFIC APPROACHES TO MANAGING OF QUALITY COSTS OF MACHINE-BUILDING COMPANIES

Abstract

In order to achieve the goals of minimizing costs and efficiency of management decisions it is important to recognize the significance of quality cost management at the machine-building enterprises in the context of the economic transformation efforts in Ukraine as well as the crisis phenomena in politics and the economy of the country. The transition of machine-building enterprises to the new technical requirements for products in the form of technical regulations, international standards and the standards of the country of the customer to maintain the competitiveness of products has led to the need for significant investment in production. The growth of specific requirements for quality management systems in the world automotive industry also has created the need for the introduction of new rules in the quality management system of national machine-building enterprises in this sector.National machine-building enterprises of the automobile industry are the object of the analysis in the field of the approaches to the management of quality costs. The analysis of scientific and practical aspects of monitoring and quality cost management is the basis for improving methodological approaches to the management of quality costs. The scientific approaches to the classification of quality costs at machine-building enterprises were considered. The analysis of the use of the classical cost-benefit model for the quality calles Prevention-Appraisal-Failure (PAF) and the cost-division of costs for machine-building enterprises according to four groups (costs for preventive actions, costs for evaluation and control, internal costs due to defects and failures, external costs due to defects and failures) was carried out. Elements of cost groups for quality were also identified. The conclusions on the difficulties of machine-building enterprises in determining the number of elements of cost for quality for the purposes of monitoring and management as well as obtaining benefits were made.The results of monitoring and managing of quality costs of machine-building companies were analyzed. A comparison of the distribution of costs for quality at the enterprises with a relative specific weight of quality costs of the average enterprise was done. The basic tendencies of the distribution of quality costs according to the classification of groups of costs elements in the quality management system of automotive companies were determined. A tendency for a significant advantage of the cost of preventive actions and the assessment and control of losses from internal and external defects was found. Conclusions on the positive impact of the received cost allocation by groups on the reduction of losses from external and internal nonconformities during the period of changes in technical requirements and requirements for quality management system in the automotive industry were made. The possible influence of distribution of quality costs on the competitive advantages of products was also established.