Планування витрат на забезпечення якісних параметрів продукції підприємства в умовах зовнішньоекономічної діяльностІ

Abstract

Досліджено проблеми планування витрат на забезпечення якісних параметрів продукції підприємства в умовах зовнішньоекономічної діяльності. Виявлено причини введення ключових принципів управління якістю у технологію планування витрат на забезпечення якісних параметрів продукції. Сформовано рекомендації щодо введення планування асортиментної політики на основі градації витрат і якісних параметрів продукції на підприємстві в умовах зовнішньоекономічної діяльності.

The problems of cost planning for ensuring the quality parameters of the enterprise's products in the conditions of foreign economic activity are investigated. The reasons for the introduction of key principles of quality management in the technology of planning costs to ensure the quality parameters of products are identified. Recommendations for the introduction of assortment policy planning based on the gradation of costs and quality parameters of products at the enterprise in the conditions of foreign economic activity are formed. Quality characteristic is a quantitative expression of one or more homogeneous indicators of products that meet the specific needs of consumers depending on its purpose and conditions of use. The ratio between the actually achieved quality indicator and its normative (reference) value determines the level of product quality. To justify quality indicators and determine their specific levels for each type of product, the following four factors should be taken into account: – needs (preferences) of end users: citizens, processors, farms that use intermediate products; – real opportunities to achieve quality indicators at this level of development of productive forces (equipment, technology, qualification of workers); – availability of developed techniques, methods, ways of measuring quality indicators and monitoring their development; – financial incentives for producers to achieve the best quality indicators and establishing financial responsibility for their reduction. The subjects of product quality planning are ultimately various measures and indicators that reflect both individual product properties and various characteristics of the quality management system and processes. One of the ways to improve the efficiency of economic activity of the enterprise is to further expand the range of products, which will help to increase the customer base, and therefore the level of sales. Also, expanding the range of products will help the enterprise to distribute risks and reduce dependence on business cycles. But it should be borne in mind that the expansion of the product range complicates the production process; when producing small batches of products, the cost of each product increases, the organization of management becomes more complicated. Therefore, in order to coordinate the interests of the enterprise – manufacturer and the market, it is necessary to clearly plan the range of products – both new and those already produced by the enterprise.