Modelling and forecasting of the financial needs of quality assurance at an industrial enterprise

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Authors:

R.V. Shuliar, Cand. Sci. (Econ.), Associate Professor, National University “Lviv Polytechnic“, Institute of Economics and Management, Senior Lecturer of the Department of Management and International Business, Deputy Dean for Bachelor Studies, Lviv, Ukraine.

N.V. Shuliar, National University “Lviv Polytechnic“, Postgraduate Student of the Department of Theoretical and Applied Economics, Lviv, Ukraine.

Abstract:

Purpose.To define ways for problem solution of modeling and forecasting of amount of funding needed for financing of enterprise quality management system. Enterprise quality management systems are among the most innovative and intensive of enterprise management subsystems. Thus forecasting for funding needed for quality management system is directed towards the improvement not only product quality but also general company activity.

Methodology. The basics of the article are investigation of quality management practice at industrial enterprises of Lviv region, survey of representatives of enterprise quality management subsystems, methods of statistical gathering and processing of information and econometric methods.

 

Findings. The issues of forecasting of quality costs at the enterprises producing goods divided on classes depending on consumer expectations for their quality.

Originality. Scientific result is a combination of customer requirements for the product and share the cost of the quality of its cost in the modeling and forecasting funding requirements of quality systems, as well as conclusions about the factors that influence the nature of the relationship between the detected and the effect of variable in the model. By dividing the product into classes on the basis of customer requirements for quality decision may be based on the needs of the company's quality system financing.

 

Practical value. The developed models are validated and approbated at the enterprises for forecasting of quality costs system. The practical value of applying the developed approaches is in using relative indicator of quality costs in enterprise total costs as index of change of product costs as the result of increase of quality requirements.

References:

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Loganina, V.I. (2002), Statisticheskiye metody upravleniya kachestvom produktsyi [Statistical Methods for Quality Control], PGASA Publisher, Penza, Russia.

2. Мазур И.И. Управление качеством / И.И. Мазур, В.Д. Шапиро; под ред. И.И. Мазура. – М.: Высш. школа, 2004. – 334 с.

Mazur, I.I. and Shapiro, V.D. (2004), Upravleniye kachestvom [Quality Management], High school, Moscow, Russia.

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Nikiforov A. (2004) Upravleniye kachestvom [Quality management], Drofa, Moscow, Russia.

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Ogvosdin, V.O. (2009), Upravleniye kachestvom [Quality management], “Delo i servis”, Moscow, Russia.

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Kuzmina, Ye.A. and Kuzmin, A.M. (2002), “Value analysis and the ABC-method”, Metody menedzhmenta kachestva, no.12, pp. 6–10.

7. Адлер Ю.П. Экономика качества как система / Ю.П. Адлер, С.Е. Щепетова // Методы менеджмента качества. – 2002. – № 5. – С. 4–9.

Adler, Yu.P. and Shchepetova, S.Ye. (2002), “Economy of quality as a system”, Metody menedzhmenta kachestva, no.5, pp.4–9.

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Adler, Yu.P. and Shchepetova, S.Ye. (2001), “Budget systems as a quality management tool”, Finansovye i buhgalterskiye konsultatsyi, no. 6, pp. 77–91.

 

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ISSN (print) 2071-2227,
ISSN (online) 2223-2362.
Journal was registered by Ministry of Justice of Ukraine.
Registration number КВ No.17742-6592PR dated April 27, 2011.

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