Methods for analyzing the costs of the process at mechanical engineering enterprises of the repair profile

Abstract

Abstract The article presents a mechanism for analyzing the costs of the process from the point of view of assessing the effectiveness of the functioning of the quality management system at mechanical engineering enterprises of repair profile. The analysis of the costs of the process can be carried out in four directions: analysis of the effectiveness and efficiency of the process, analysis by type of costs, analysis of the effectiveness of measures to improve the process, comparison of the amount of costs for compliance and losses from non-compliance with the main economic indicators of the economic activity of the enterprise. Each direction can be applied independently, but in order to achieve reliable results and optimize the cost of quality, it is necessary to analyze the cost of quality in the four proposed directions. We analyzed the costs of repairing KAMAZ engines in four directions and came to the following conclusion: the introduction of a process cost management system allows us to timely identify process inconsistencies and take measures to eliminate them and reduce the risk of occurrence in the future, it is necessary to increase the amount of preventive costs in order to shift the break-even point right, it is necessary to take measures that actually prevent the occurrence of possible problems, the costs of compliance and losses from inconsistencies in sales are significant, therefore, measures should be taken to identify, analyze and assess the risk of inconsistencies in production and corrective actions to reduce the share of costs in total sales volume.