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This article deals with the mechanism of quality costs management of machine-building enterprises and the assessment of the impact of these costs on the economic performance of enterprises. The analysis of literature sources on the issue of quality costs analysis has helped to identify the need to determine the determinants of quality cost items for machine-building enterprises, especially within Ukraine. The authors select national machine-building enterprises for the research. The researchers analyze the impact of the cost of sales and other types of costs on the net income from the sale of products, which is the basis for the formation of the enterprise's profits. To identify the determining quality cost items, the researchers investigate the effect of the quality cost items on the cost of sales. The article deals with making mathematical models for the studied enterprises, as well as the algorithm for performing the analysis. The results of the study indicate the impact of the cost of sales on the net income from the sale of products of enterprises, which is the most significant factor among the studied ones. The results also indicate the significant impact of certain quality cost items on the cost of sales. The results of this study can be applied at the practical level in the analysis and management of quality costs of machine-building enterprises and other industries.

За несприятливих політичних та економічних умов, коли прибутковість і кредитоспроможність підприємств знижується, відбувається масштабне скорочення витрат. Оцінюючи стан підприємства, потрібно з’ясувати, що може послабити його фінансові позиції, після чого робити прогнози, у тому числі щодо перебігу кризи.

The convergence of reporting information on quality costs and reporting on sustainable development of machine-building enterprises, the study of theories and terminology of corporate social responsibility and the role of quality costs in its context as well as reporting standards in the field of sustainable development regarding disclosure of non-financial information. Methodology. Analysis of the theoretical foundations and terminology of corporate social responsibility and the role of quality costs in its section, reporting standards in the field of sustainable development regarding the disclosure of non-financial information, the convergence of reporting information on quality costs and reporting using the methods of theoretical generalization, grouping and comparison. The convergence of quality cost reporting and sustainability reporting is based on synthesis and system analysis methodology. Results. The development of theories and terminology of corporate social responsibility and the role of quality costs in its context was summarized. The principles of ensuring sustainability, which include a comprehensive approach to the assessment of management decisions in managing the enterprise and the effective use of all material and non-material resources of the enterprise, were considered. Forecasting a decrease in integral indicators of enterprise sustainability has a direct impact on the number of quality costs. It was established that the traditional financial reporting of enterprises does not disclose all data on quality costs. A comparative characterization of the standards of sustainable development reports regarding the disclosure of non-financial information was carried out. An attempt to converge quality cost reporting and sustainability reporting using internationally recognized sustainability reporting has been made. The conditions for improving analytical support for quality cost management have been determined. The problems of displaying data on quality costs, mainly due to incomplete disclosure of information in the financial statements of enterprises, were identified. The possibilities of expanding reporting information on quality costs in the existing practice of sustainable development reporting were outlined. Scientific novelty. It is proposed to shift from financial accounting to sustainability accounting by adjusting the main reports, which should include profits and losses, to show how quality-related costs and revenues can directly affect the financial performance of the enterprise. Practical significance. The results of this study contain practical recommendations regarding the convergence of reporting information on quality costs and existing reporting on sustainable development in the implementation of economic activities of machine-building enterprises.

In any economy there is a need for the bulky goods transportation which cannot be divided into smaller parts. Such cargoes include building structures, elements of industrial equipment, tracked or wheeled construction and agricultural machinery, heavy armored military vehicles. In any case, tractor-semitrailer should provide fast delivery of goods with minimal fuel consumption. In order to guarantee the goods delivery, tractor-semitrailers must be able to overcome the existing roads broken grade and be capable to tow a semi-trailer in off-road conditions. These properties are especially important for military equipment transportation. The important factor that determines a tractor-semitrailer mobility is its gradeability. The purpose of this work is to improve a tractor-semitrailer mobility with tractor units manufactured at PJSC “AutoKrAZ” by increasing the tractor-semitrailer gradeability. The customer requirements for a new tractor are determined by the maximizing the grade to 18°. The analysis of the characteristics of modern tractor-semitrailers for heavy haulage has shown that the highest rate of this grade is 16.7°. The factors determining the limiting gradeability value were analyzed, based on the tractor-semitrailer with a KrAZ-6510TE tractor and a semi-trailer with a full weight of 80 t. It has been developed a mathematical model to investigate the tractor and semi-trailer axles vertical reactions distribution on the tractor-semitrailer friction performances. The mathematical model has allowed to calculate the gradeability value that the tractor-semitrailer can overcome in case of wheels and road surface friction value and the tractive force magnitude from the engine. The mathematical model adequacy was confirmed by comparing the calculations results with the data of factory tests. The analysis showed that on a dry road the KrAZ-6510TE tractor with a 80 t gross weight semitrailer is capable to climb a gradient of 14,35 ° with its coupling mass full use condition. The engine's maximum torque allows the tractor-semitrailer to overcome a gradient of 10.45° It has been determined the ways to improve the design of the KrAZ-6510TE tractor to increase its gradeability. Keywords: tractor, tractor-semitrailer vehicle mobility, tractor-semitrailer vehicle gradeability.