Factor Analysis Model of the Total Cost of Quality In the Enterprise Production Process

The quality management process at the enterprise is accompanied by the occurrence of a number of costs - the cost of ensuring product quality. The article formulates the classification of enterprise costs, taking into account the specifics of product quality costs. A comparative analysis of the classification of costs for quality and modern classification of costs and losses of an enterprise due to risks shows that these classifications have essentially a lot in common, the classification is based on the same fundamental principles, which is reflected in the classification presented by the authors. In the paper a factor analysis model of the indicator of the total cost of enterprise quality is formulated, return on equity, which is based on the assumption that, in the case of risk realization, the cost of risk prevention is also a risk loss, because they were useless and could not prevent the risk. Using the above model, you can track the optimal ratio of own and borrowed sources of financing of the enterprise, taking into account the creation of reserves in case of occurrence of risks or rising costs for product quality.