Бюджетування витрат на якість як інструмент управління

Abstract

The article deals with the theoretical and methodological aspects of the application of budgeting tools in the quality costs management of machine-building enterprises. The tools of SWOT-analysis were used to analyze and evaluate the application of quality cost budgeting. Conclusions about the advantage of strengths and opportunities for budgeting over its weaknesses and threats in the management of quality costs are also made. The analysis of existing researches and the requirements of standards for management systems using the process approach to management and the management structures of machine-building enterprises has helped to determine the need for a general budget and budgets for quality costs for business processes. The tasks of budgeting the quality costs using the process approach were considered. The distribution of general responsibility and responsibility for the formation and control of the budget of quality costs within each business process of the enterprise’s management system as well as a responsibility for the formation and control of the general budget for the analysis and presentation of data to senior management are proposed. Theoretical and practical recommendations for improving the application of quality budgeting in machine-building enterprises were presented. The scheme of the interrelation of the mission of the enterprise, strategic purposes, policy and the purposes in the field of quality with the budget of quality expenses was formed by emphasizing on the considerable influence of the budget of quality expenses on the realization of the purposes in the field of quality and the program of quality of the enterprise. The form of the general budget of quality costs has been developed to increase the efficiency of achieving the planned results in the field of quality management which demonstrates the connection of business processes with strategic goals, policies and objectives in the field of quality and performance indicators (KPI) were made.