The theoretical and practical aspects of managing expenses on product quality assurance

Abstract

Here the essence of cost management to ensure product quality is revealed. The feature of grouping the quality expenses developed by an American scientist A. Feigenbaum is examined. A particular attention is given to the classification of expenses by F. Crosby, which is based on the pursuit of zero level of defects in the organization (enterprise). We generalize the specific experience of the Japanese company «Toyota» in managing costs in general, including the costs of providing quality products. Given is the characteristic of the process of managing expenses associated with providing quality of products at Russian enterprises and companies. There is also a conclusion that within the international standard ISO 9004, the classification of expenses for quality is built on the basis of different methods of data collection, presenting and analysis of financial information elements.