| Title: | Оценка затрат на качество логистической деятельности |
| Other Titles: | Estimation of Сosts for the Quality of Logistics Activities |
| Authors: | Шевченко, В. И. |
| Keywords: | публикации ученых;учет затрат на качество;управление затратами;оптимальные затраты;конкурентоспособность;quality cost accounting;cost management;optimal costs;competitiveness |
| Issue Date: | 2021 |
| Publisher: | Академия стандартизации |
| Citation: | Шевченко, 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. |
| Abstract: | Приводится 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. |
| Alternative abstract: | I 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. |
| URI: | https://libeldoc.bsuir.by/handle/123456789/46566 |
| Appears in Collections: | Публикации в зарубежных изданиях
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