Assessing the Product Quality of Meat Processing Companies and Costs on Quality Improvement

  • Authors

    • Yan Gennadievich Shtefan
    • Liliya Aleksandrovna Zimakova
    • Stanislav Nikolaevich Aleynik
    • Aleksey Borisovich Tresnitskiy
    • Natalia Leonidovna Kidanova
    2018-12-03
    https://doi.org/10.14419/ijet.v7i4.38.24609
  • Cost Estimate, Product Quality, Raw Material Quality, Quality Costs, Cost-Effectiveness

  • Within the context of new economic conditions, the issues of quality become a priority that allows gaining competitive advantages, on the one hand, and satisfy the ever-growing needs of consumers, on the other hand. Meat processors carry out the multilevel quality control both of their products and of the processes: the quality issues are of particular importance for such companies; that is why they were chosen as the object of research. The article deals with the issues of evaluating the product quality and analyzing the effectiveness of quality costs. The authors propose to use the integral factor of product quality in practice as it includes the mathematical assessment of technical and consumer criteria and the product safety criterion. The recommendations allow reducing the complexity of the assessment process, improving the quality of information, and simplifying the procedure of control and analysis with regard to obtaining long-term competitive advantages that lead to an increase in a company’s value.

     

     

     

  • References

    1. [1] K.S. Markelov, Inzhiniring kachestva [Quality Engineering]. Molodoy uchenyi, 7(42). http://moluch.ru/archive/42/5099 Revised July, 2012. Accessed July 31, 2018.

      [2] A.V. Feigenbaum, Total quality control, Harvard Business Review 34(6) (1956) 93-101.

      [3] S. Modell, R. Morris, B. Scapens, Mixing Qualitative and Quantitative Methods in Management Accounting Research: A Critical Realist Approach. Social Science Research Network. https://papers.ssrn.com/sol3/papers.cfm?abstract_id=997194

      [4] V.A. Khrisonidi, N.I. Gitelson, Dokumentirovanie protsessa ucheta zatrat na kachestvo na primere predpriyatiya neftepererabatyvaushchego kompleksa [Documenting the Quality Cost Accounting Process: The Case of an Oil Refinery], Nauchnye trudy Kubanskogo gosudarstvennogo tekhnologicheskogo universiteta 9 (2015) 385-396.

      [5] V.U. Listkov, Znachenie i metodologiya opredeleniya zatrat na kachestvo produktsii [Meaning and the Methodology of Determining Product Quality Costs]. In Molodezh Sibiri – nauke Rossii: Mezhdunarodnaya nauchno-prakticheskaya konferentsiya [The Youth of Siberia: The International Research and Practice Conference] (2014) 242-247.

      [6] Y.L. Doz, Embedding strategic agility: a leadership agenda for accelerating business model renewal, Long Range Planning 43 (2010) 370-382.

      [7] N.L. Volodina, Uchet zatrat na obespechenie kachestva produktsii [Product Quality Cost Accounting], Vestnik Voronezhskogo gosudarstvennogo tekhnologicheskogo universiteta 7(1) (2011) 152-156.

      [8] A.V. Efremov, Upravlenie i uchet zatrat pri izmenenii kachestva produktsii na predpriyatiakh po sistemam target costing i kaizen costing [Management and Accounting of Costs In Case of Product Quality Changes Under Target Costing and Kaizen Costing Systems], Vestnik APK Stavropolya 3(3) (2011) 91-94.

      [9] A.A. Khachaturyan, Kontseptualnye voprosy sistemy menedzhmenta kachestva po uchetu zatrat na proizvodstvo produktsii [Conceptual Issues of the Quality Management System on Production Cost Accounting], Vestnik Moskovskogo universiteta imeni S.U.Vitte. Seriya 1: Ekonomika i upravleniye 2 (2013) 75-80.

      [10] W. E. Deming, Quality, productivity, and competitive Position, MIT Center for Advanced Engineering, Cambridge, 1982.

      [11] C. Garcia, (2015). Individual and Dynamic Capital in Cost Accounting. http://www.gakushuin.ac.jp/univ/eco/gakkai/pdf_files/keizai_ronsyuu/contents/contents2015/5203/5203garcia/5203garcia.pdf

  • Downloads

  • How to Cite

    Gennadievich Shtefan, Y., Aleksandrovna Zimakova, L., Nikolaevich Aleynik, S., Borisovich Tresnitskiy, A., & Leonidovna Kidanova, N. (2018). Assessing the Product Quality of Meat Processing Companies and Costs on Quality Improvement. International Journal of Engineering & Technology, 7(4.38), 488-490. https://doi.org/10.14419/ijet.v7i4.38.24609