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Please use this identifier to cite or link to this item: https://libeldoc.bsuir.by/handle/123456789/46566
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dc.contributor.authorШевченко, В. И.-
dc.date.accessioned2022-01-18T13:02:47Z-
dc.date.available2022-01-18T13:02:47Z-
dc.date.issued2021-
dc.identifier.citationШевченко, В. И. Оценка затрат на качество логистической деятельности / В. И. Шевченко // Компетентность. – 2021. – № 4. – С. 20–25. – DOI : 10.24412/1993-8780-2021-4-20-25.ru_RU
dc.identifier.urihttps://libeldoc.bsuir.by/handle/123456789/46566-
dc.description.abstractПриводится обзор существующих подходов к учету затрат на качество и управление ими в логистической деятельности, указан примерный перечень затрат на качество в указанной области с разделением на категории. Для управления затратами на качество предлагается определить величину оптимальных затрат, при которых разность между доходом и затратами на качество будет максимальной.ru_RU
dc.language.isoruru_RU
dc.publisherАкадемия стандартизацииru_RU
dc.subjectпубликации ученыхru_RU
dc.subjectучет затрат на качествоru_RU
dc.subjectуправление затратамиru_RU
dc.subjectоптимальные затратыru_RU
dc.subjectконкурентоспособностьru_RU
dc.subjectquality cost accountingru_RU
dc.subjectcost managementru_RU
dc.subjectoptimal costsru_RU
dc.subjectcompetitivenessru_RU
dc.titleОценка затрат на качество логистической деятельностиru_RU
dc.title.alternativeEstimation of Сosts for the Quality of Logistics Activitiesru_RU
dc.typeСтатьяru_RU
local.description.annotationI analyzed and presented the existing approaches to accounting for quality costs and their management in logistics activities. The article contains an approximate list of costs for the quality of logistics activities, divided into categories: costs due to internal inconsistencies, costs associated with problems of external counterparties, estimated costs, costs of prevention, etc. This list can be considered general, but not exhaustive. The classification of costs should be formed in accordance with the specific needs of the enterprise. Practice shows that the effect of investing in quality improvement is not proportional to the size of these funds. It will continue to grow until internal and external factors of influence begin to limit the opportunities for generating income. I believe that quality cost management should be based on finding the optimal cost value, at which the effect in the form of the difference between income and quality costs will be maximum. To do this, it is necessary to take into account all the costs of quality: for the prevention of nonconformities, for the evaluation and for the elimination of defects in all their manifestations.-
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