AN INTRODUCTION OF PRODUCT QUALITY COSTS INTO AN ENTERPRISE ACCOUNTING SYSTEM

Studies conducted in Russian organizations of various industries, allowed us to offer the following classification of costs for quality: prices for maintaining quality; quality improvement costs; expenses for the development of new recipes, technologies, product names. In this case, only decapitalized fees are considered. It proposed to organize accounting of quality expenses in a separate collection and distribution account with the allocation of certain items: "Quality maintenance costs"; "Costs to improve quality"; "Costs for the development of new formulations, technologies, product names". The authors proposed a multilayer hierarchical methodology for classifying and organizing the accounting of costs for quality, which consists of several stages and accounting procedures that are consistent with the characteristics of activities and the product life cycle. All steps of the proposed system of accounting for costs of quality include the allocation of types of products (product groups), their life cycle (current production, reduction, development of new ones), types of activities (supply and procurement, production, marketing). It should have been noting that the stages in the construction of an accounting system can expand, taking into account the type of organization of enterprises, real business situations, and other specific conditions. The above methodology for organizing the generalization and distribution of quality costs can serve as the basis for the development of new methods for their planning and analysis. It creates an opportunity to determine the effectiveness of investing in quality costs by comparing investments with an increase in price or sales. Disciplinary: Business and Accounting, Product Development. (c) 2020 INT TRANS J ENG MANAG SCI TECH.