UDC 658.12

O. S. Vysochan
Doctor of Economic Sciences, Associate Professor,

I. V. Lutsiuk
Assistant Lecturer,
Lviv Polytechnic National University

INTENSIFICATION OF INTERNAL CONTROL OVER QUALITY
COSTS AS A MEANS OF IMPROVING PRODUCT COMPETITIVENESS

Abstract. The article explores the application of the active control over quality costs that gives an opportunity not only to identify existing deficiencies and deviations, but also to optimize the structure and amount of quality costs, and to forecast future changes. The extension and modification of the tasks of the control over quality costs at the transition from passive to active forms is considered. The specific features of the active control system that distinguish it from the traditional one are identified. These include the control functions, the controller’s responsibility, and the controller’s qualifica¬tion. The model of control cycle with using the active control system is developed. It includes the following stages: preparation, implementation, subcritical stage of the controlled object modification, and an inertial stage. The essence of the control stages and the possible states of a controlled object are characterized.
Key words: internal control, quality costs, quality management, accounting information, control model.

References 15