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

Abstract

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.

La mejora de los sistemas de gestión de la calidad ISO 9001

“…Por tanto, la decisión de implementar un SGC condiciona al menos dos direcciones para la gerencia: la primera en satisfacer y anticiparse a las expectativas de los clientes y otras partes interesadas y la segunda en mejorar la eficiencia de trabajo basado en el liderazgo de gerentes y el activo uso de métodos de mejora continua en cada nivel de gestión y en cada área funcional de una organización, apoyado en el uso de todos los recursos disponibles (Aleksakhin et al 2019).…”