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ASSESSMENT AND ANALYSIS OF QUALITY COSTS AT THE ENTERPRISES OF FOOD INDUSTRY
Makarova Ludmila Viktorovna1, Tarasov Roman Viktorovich2, Bychkova Anastasia Viktorovna3
1Penza State University of Architecture and Construction, Candidate of Technical Sciences, Associate Professor
2Penza State University of Architecture and Construction, Candidate of Technical Sciences, Associate Professor
3Penza State University of Architecture and Construction, Master of technics and technology
1Penza State University of Architecture and Construction, Candidate of Technical Sciences, Associate Professor
2Penza State University of Architecture and Construction, Candidate of Technical Sciences, Associate Professor
3Penza State University of Architecture and Construction, Master of technics and technology
Abstract
The success of the enterprise is caused by the ability to offer goods and services the most relevant to the needs of the market and consumers. In this connection it is necessary to take into ac-count this aspect of enterprise development strategies as ensuring competitiveness of products.
Now significantly increased the problem of accounting, analysis and control costs at enter-prises, i.e. the problem of managing the quality costs. The question of management of the quality costs is actual because the achievement of sustainable competitive advantage today is only possible if the cost of manufactured products is lower compared with other manufacturers.
Category: 08.00.00 Economics
Article reference:
Assessment and analysis of quality costs at the enterprises of food industry // Modern scientific researches and innovations. 2014. № 2 [Electronic journal]. URL: https://web.snauka.ru/en/issues/2014/02/31440
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