Analysis of the Causes of Changes in Quality Costs in Production

The growth of product competitiveness is ensured primarily by improving its quality. Production of high quality products is one of the strategic objectives of business. The purpose of this work is to determine features of classification of quality costs in the production of bearings, the structure of these costs and identify the relationship between their various types to improve the efficiency of production quality management. The authors have identified the main features of the classification of quality costs based on the studies of Russian and other scientists. For approbation of the research results and conclusions, the data of a specific enterprise for the production of bearings were used. The study is based on the classification of quality costs according to the principles of TQM management: preventive, control costs and losses. Analytical part of the study is aimed at assessing the dynamics of quality costs in the considered production. In the work, on the basis of data from the management accounting system, the period 2020–2022 is analyzed. At the next stage of the study, the identification of the influence factors on the value of quality costs by means of deterministic factor analysis was carried out.