MEASUREMENT AND ACCOUNTING OF PRODUCT QUALITY COSTS AS A COMPONENT OF ENSURING THE INTERNATIONAL COMPETITIVENESS OF THE ENTERPRISE
DOI:
https://doi.org/10.31732/2663-2209-2019-56-74-82Keywords:
quality, competitiveness, costs, cost categories, cost management, costingAbstract
In the period of market relations, Ukraine is developing its own economy and is on the path of integration into the European space. However, the problems of Ukraine's accession to the European community can be solved only if competitive domestic goods are marketed. One of the determinants of product competitiveness is its quality. Today, however, little attention is paid to product quality assurance and accounting costs, and a number of aspects of accounting for quality costs remain unexplored. This, in turn, causes a considerable number of unresolved issues to be raised by businesses that implement international quality standards. Agriculture is the main producer of the foodstuffs needed to sustain the life of the human body. Horticulture is one of the crop industries that supplies fruits and berries to the population - valuable components of a diet rich in pectins, carbohydrates and vitamins. At the same time, first of all, it is necessary to take into account the functional aspect of product quality, that is, its compliance with consumer requirements. In today's market conditions, the main requirements for the existence and development of the enterprise is the production of competitive products, which can be sold both in the domestic and foreign markets. Basic economic laws confirm the competitiveness of products, provided that they are consistent with the relationship between price and quality of products. However, to date, this combination is quite controversial, because high quality products along with increased competitiveness, increased sales and an increase in the market share of the enterprise usually leads to higher costs and, consequently, to rising prices or reducing the profitability of products. The article shows that cost management in order to improve product quality is aimed at improving the competitiveness of the enterprise.
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