Levkulych V. Costing and assessment of costs in quality management system

Theoretical and organizational aspects are examined in the dissertation; practical recommendations on how to improve the process of costing and assessment of costs in quality management system at apparel manufacturing enterprises are elaborated. Key features and tendencies in development of apparel manufacturing enterprises, which exercise a significant influence on formation of product quality and expenses for its provision and improvement, are analyzed. Model of balanced system of costing, control, analysis and assessment of costs to provide and improve product quality have been elaborated on the ground of application of theory of constraint, which helps to manage cost control effectively at apparel manufacturing enterprises. Approaches to management of cost control oriented at provision and improvement of product quality have been perfected. It helps to provide control, ensure the analysis and estimation from the perspective of systematic approach.