Purpose of research: complex solution of the theoretical and methodological problems of accounting, internal control and economic analysis of expenses on product quality (guarantee, refinement, support) by generating a conception of accounting reflection of expenses on product quality as well as control and analytical support of their effective involvement. Object of research: convergent relations of subsystems of accounting, control and analysis with the system of product quality management in the part of expenses incurred on quality. Subject of research: theoretical, methodological as well as organizational and practical issues of accounting internal control and economic analysis of expenses on product quality. Methods of research: system approach, theoretical generalization, grouping, comparison, historical method, dialectical method, analogy, abstraction, cause and effect relations, logical method, modeling induction, deduction, formalization, abstract and logical method. Scientific novelty of the results obtained lies in the development of a conception, which assists in solving complex theoretical and methodological problems of accounting, internal control and economic analysis of expenses on product quality. For the first time the issues as follows have been obtained: theoretical and methodological statements of accounting for expenses on product quality reasoning from the integration of quality management system and accounting system on the basis of the worked out model of accounting support of quality management system, which allowed to determine the major directions of projection and implementation of its accounting support into practice; theoretical grounds of accounting for expenses on quality as an independent direction of accounting activity for securing effective functioning of quality management system and managing these expenses; theoretical grounds of calculating expenses on quality in the accounting system, based on hybrid models of calculating such kind of expenses in a complete life cycle together with types of expenses depending on the purpose as well as models of product costing taking into consideration expenses on quality based on normative and functional method, which allowed effective organization of costing, as well as provision of managerial staff with analytical information on costing objects for decision making; the issues have been improved as follows: methodology of accounting through the development of classification of expenses on quality on the basis of analysis of the existing approaches towards its formation and theoretical grounding of the outlined features, groups and types of expenses, classifier of the reasons and kinds of spoilages taking into consideration of peculiarities of the type of business activity oriented on the increasing of the efficiency of managing the outlined objects as a result of efficient information exchange between quality management systems and accounting as subsystems of company's management system; organizational and methodological statements of accounting for handling complaints with contractors concerning the delivery of bad-quality goods through its procedural description by formalizing the order of calculating the size of damage reimbursement by contractors as a result of supplying bad-quality merchandise, which secures the determination of size of reimbursement and inhibits additional expenses on elimination and correction of defects; theoretical and methodological grounds of internal control of product quality from the point of the stages of life cycle, which secures realization of the complex approach towards managing expenses on product quality; classification of internal control of quality expenses has been formed, which allows to determine the directions, objects and profoundness of control over expenses incurred on quality; organization of accounting and internal control through the development of their computerized form in the part of expenses incurred on quality based on universal software by setting specific features on expenses incurred on product quality in the system configuration, as well as module structure of computerizing economic analysis of product quality on the basis of "Galaktyka" software, sticking to which will secure the possibility of carrying out retrospective, operational and strategic analysis as a ground for outlining advantages and disadvantages of company's activity, reacting on changes in market environment in time, assessing alternative options of managerial decisions and bringing them into effect; system of normative and methodic regulation of accounting for expenses on quality by introducing changes into normative and legal acts in the part of identifying criteria of their recognition, determination of composition, structural disclosure of information on composition and sum of expenses in statement № 5 "Notes to the Annual Financial Statements" proceeding from the peculiarities of this economic category and with the purpose of meeting information queries of institutional units; issues as follows undergone further development: interpretation of the category "quality" from the philosophic, social and economic viewpoints, which allowed to form its functional purpose, principles, patterns of their development; specification of the categorical set taking into consideration accounting reflection of the identified objects: "expenses on quality" and "defected goods", which creates the basis for their theoretical grounding and practical recommendations on improving normative regulation with the purpose of rational organization and development of methodology of their accounting reflection; organizational and methodological statements of accounting by optimizing the structure of statement № 2 "Income Statement" through expanding the list of elements as the main information source. The suggested indexes secure the transparency of the composition of expenses, which influence the size of production cost, particularly line 041 "Unproductive Expenditures" discloses the information on losses from damages and consequences of their appearance - reclamation costs, aimed at providing interested parties with the reliable information for managerial decision making; grounding of the theoretical and organizational statements of accounting for expenditures incurred for correcting defects taking into consideration the loss of economic benefits by formalizing the description of the components of reclaimable rejects and waste as well as taking into account reclamation and alternative expenses for securing the accurateness of assessment of losses from defects which allows to prevent understatement of such kind of expenses with the purpose of providing reliable information about company's business activity; complex organizational and methodic approach towards economic analysis of expenses on product quality, implementation of which is carried out in the view of the following directions: setting major objectives and determining financial and non- financial indexes of product quality, getting reliable information on the quality state; consideration of the mentioned directions will secure effective organization of analytical research and influence of parameters on enterprise performance aimed at providing top management with reliable information for effective decision making. Extent of implementation: research results have been implemented into the practice of Ministry of Finance of Ukraine, closed joint-stock company "Novokramatorsky Machine Works", open joint-stock company "Zaporizhzhya Metallurgical Plant "Zaporizhstal'", open joint-stock company "Kyiv Plant "RADAR", National Academy of Statistics, Accounting and Auditing, Zhytomyr State Technological University.
