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COST ANALYSIS OF QUALITY IN THE PRODUCTION OF BAKERY PRODUCTS
Batynova Alina Alexandrovna1, Makarova Ludmila Viktorovna2, Tarasov Roman Viktorovich3
1Penza State University of Architecture and Construction, student
2Penza State University of Architecture and Construction, Candidate of Technical Sciences, Associate Professor
3Penza State University of Architecture and Construction, Candidate of Technical Sciences, Associate Professor
1Penza State University of Architecture and Construction, student
2Penza State University of Architecture and Construction, Candidate of Technical Sciences, Associate Professor
3Penza State University of Architecture and Construction, Candidate of Technical Sciences, Associate Professor
Abstract
Despite the measures taken by the enterprises, existing on the date the level of organization and accounting costs of production has significant drawbacks. In the accounting records are usually no analysis of information on the costs of quality in stages circulation of funds, functions and types of activities. In view of this extremely complicated problem of determining the boundaries of responsibility for the costs, which leads to a significant weakening, and sometimes it is impossible to monitor the activities of individual departments, in particular services and departments of the enterprise, in the formation of the cost of quality. The work is an example of a cost analysis on the quality of the example of enterprises producing bakery products.
Category: 08.00.00 Economics
Article reference:
Cost analysis of quality in the production of bakery products // Modern scientific researches and innovations. 2015. № 4. P. 3 [Electronic journal]. URL: https://web.snauka.ru/en/issues/2015/04/51590
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