MATEC Web of Conferences (Jan 2019)

Process improvement cost management in the quality management system of an industrial enterprise

  • Aleksakhin Alexander,
  • Eliseeva Evgeniya,
  • Zaytsev Ivan,
  • Aleksakhina Yuliya,
  • Kostygova Luydmila

DOI
https://doi.org/10.1051/matecconf/201929005001
Journal volume & issue
Vol. 290
p. 05001

Abstract

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Modern enterprise management focuses on the principles and requirements of ISO 9000 standards. At present, the quality management of an organization is viewed as a system of interrelated processes aimed, firstly, at satisfying and anticipating consumer demands and, secondly, at improving the efficiency of work based on leadership of managers and active use of continuous improvement methods. Analysis and accounting of production costs must be carried out based on concepts and methods of quality management using a systematic approach. Quality is determined by several its components, forming a so-called quality loop. Quality is embedded in products from the very beginning and is controlled at all stages. A quality product is obtained only if the necessary requirements are met at all stages. Quality begins with research needs. This is the most important stage in the life cycle of any product, since it is on it that the overall design of the product is decided, the image is formed, the most common characteristics are determined. The proposed approach allows identifying and comprehensively representing the cost accounting process. The use of resource management activities at the enterprise allows reducing the share of material costs in the total costs of production and increases the efficiency of the organization.