INTERNAL AUDIT OF COSTS ON INDUSTRIAL ENTERPRISES PRODUCTIONS QUALITY

Abstract

Purpose of research is to distinguish stages of audit quality costs and structuring them in a sequence that will create the proper accounting and analytical support for making reasoned management decisions about optimal balance between product quality and cost of its maintenance. Methodology of research. The methodological basis of the study was the dialectical method, which allowed to explore the place and function of internal audit quality costs in the management of competitiveness of the enterprise, identify its problems, the direction of adaptation and improvement in terms of integration of the domestic economy in the global economic space. The method of theoretical generalization and became the basis of a comparison review of the essence of the cost of quality. In developing the model of internal audit of expenses for quality modeling method was used. Thanks to the methods of analysis and synthesis of the findings of the opportunities and practical application of research results. Findings. The study identified the problem and are structured objects of internal audit, defined and grounded model of the steps the organization of internal audit quality costs. Originality of the results is to develop practical recommendations to improve the methodology of audit quality costs through the development stages of the audit and their structuring in a sequence that will create a proper accounting and analytical support make informed management decisions to achieve optimal balance between product quality and the cost of its maintenance. Practical value lies in the fact that the basic provisions of this study in the form of suggestions and guidelines can be used in carrying out the internal audit quality costs.