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AN INTRODUCTION OF PRODUCT QUALITY COSTS INTO AN ENTERPRISE ACCOUNTING SYSTEM |
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| รหัสดีโอไอ | |
| Creator | Margarita Manichkina, Elena Popova, Vasiliy Tkachenko, Lorina Vasileva |
| Title | AN INTRODUCTION OF PRODUCT QUALITY COSTS INTO AN ENTERPRISE ACCOUNTING SYSTEM |
| Contributor | - |
| Publisher | TuEngr Group |
| Publication Year | 2563 |
| Journal Title | International Transaction Journal of Engineering, Management, & Applied Sciences & Technologies |
| Journal Vol. | 11 |
| Journal No. | 12 |
| Page no. | 11A12O: 1-10 |
| Keyword | Accounting procedures, Product quality, Development costs, accounting, Product life cycle, Accounting policies, Taxation. |
| URL Website | http://TuEngr.com/Vol11_12.html |
| Website title | ITJEMAST V11A(12) 2020 @ TuEngr.com |
| ISSN | 2228-9860 |
| Abstract | Studies conducted in Russian organizations of various industries, allowed us to offer the following classification of costs for quality: prices for maintaining quality; quality improvement costs; expenses for the development of new recipes, technologies, product names. In this case, only decapitalized fees are considered. It proposed to organize accounting of quality expenses in a separate collection and distribution account with the allocation of certain items: "Quality maintenance costs"; "Costs to improve quality"; "Costs for the development of new formulations, technologies, product names". |
