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МЕТОДИКА ЗДІЙСНЕННЯ ВНУТРІШНЬОГО КОНТРОЛЮ ВИТРАТ НА ЯКІСТЬ ПРОДУКЦІЇ НА ЕТАПАХ ЇЇ ЖИТТЄВОГО ЦИКЛУ: ВИРОБНИЦТВО, РЕАЛІЗАЦІЯ, ЕКСПЛУАТАЦІЯ // Methods of carrying out internal control over expenses on product quality at the stages of its life-cycle: production, sales, maintenance

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  • Пархоменко, В. М.

    (Національна академія статистики, обліку та аудиту)

Abstract

The concept of “incoming control” has been specified, methods of internal control for supporting product quality in the production process by the responsibility centers have been developed. The order has been improved as well as the process of carrying out internal control over expenses on supporting product quality at the stages of selling and maintenance has been grounded. Уточнено поняття “вхідний контроль”; розроблено методику внутрішнього контролю на забезпечення якості продукції в процесі виробництва за центрами відповідальності.Удосконалено порядок та обґрунтовано здійснення внутрішнього контролю витрат на забезпечення якості продукції на стадіях реалізація та експлуатація.

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