Cost recovery shows. Simple and discounted payback period of the project

ROI- this is a coefficient that shows the amount of income received from one ruble spent and is calculated as the ratio of net profit to the total amount of costs for the creation and subsequent sale of products. Profitability is calculated on the basis of data and can be applied both to the entire organization and to its individual divisions.

ROI (formula)

In general, return on costs is net profit divided by total decapitalized expenses (i.e. resources that have already been spent, deducted from the balance sheet asset and calculated in the income statement):

What should be attributed to decapitalized expenses? In practice, expenses are the movement of funds outside the organization. However, accounting does not recognize all costs incurred as profit-generating, therefore, what is indicated in the reports in the “expenses” article often differs markedly from real cash flows. Thus, when calculating the profitability ratio of the main costs, the profit of the organization is compared only with a part of the costs, which, in accordance with accounting principles, led to the formation of profit.

The features of such calculations are determined by the accounting policy adopted in the organization, and the composition of decapitalized expenses may be different depending on the cost-effectiveness in which direction it is necessary to calculate. In this regard, three indicators can be distinguished, which reflect:

1. Payback on the cost of goods / services produced:

1. Sales Efficiency:

1. Total cost recovery

Normative values ​​of the cost-effectiveness indicator

So, the profitability ratio does not reflect the payback of all expenses incurred by the enterprise in the reporting period, but only demonstrates the return of those material resources that participated in the formation of profit. The marginal levels of profitability of enterprises that dominate in a number of industries are determined by the Resolutions of the Council of Ministers: for dairy and bakery industries - 15%, for drug manufacturers - 25%, for light industry enterprises - 35%, etc.

In general, a high (different for different industries) indicator of cost-effectiveness indicates the efficient use of resources and the maximum return on costs.

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Return on costs shows the level of profit per one ruble of funds spent and is calculated as a whole for the enterprise, its individual divisions and types of products. We will tell you how to determine the cost-benefit ratios, give an example of calculating and analyzing the results, and outline ways to increase profitability.

Changing competitive environment, product life cycle and consumer demands have had a significant impact on today's business environment. To compete effectively in the marketplace, companies need to constantly change their products and reduce time to market. At the same time, it is necessary to analyze the effectiveness of the use of material, labor and other resources on an ongoing basis. One of the indicators characterizing the efficiency of the main activity of the enterprise is the cost-benefit ratio.

ROI Formula

In general terms, cost effectiveness is defined as the ratio of profit to expenses for the reporting period. At the same time, expenses include expenses that, according to accounting rules, form profit. Depending on the direction in which it is necessary to calculate the cost-effectiveness, three indicators are used:

1. Efficiency of the organization of the main and auxiliary production are evaluated through the payback formula for the cost of goods and services produced. The calculation formula in this case is as follows:

Return on Cost = Gross Margin / Cost of Sales

ROI = line 2200 / line 2120 + line 2210 + line 2220

3. Efficiency of total spending businesses can be valued using the formula:

ROI = Profit before tax / Cost of sales + Selling expenses + Management expenses + Interest payable + Other expenses

Or according to the income statement:

ROI = line 2300 / line 2120 + line 2210 + line 2220 + line 2330 + line 2350

ROI Example

Table 1. Cost-benefit analysis and return on sales enterprises

	During the reporting period	For the previous period	Change per year
Revenue from the sale of goods and services
Cost of goods and services
Gross profit
Selling expenses
Management expenses
Sales profit
Percentage to be paid
Interest receivable
other expenses
Other income
Profit before tax
ROI
Return on sales costs
Return on operating costs
Profitability of sales

In the example presented, the volume of activity has decreased, but at the same time, profitability indicators have increased. Return on sales costs increased by 8.3% and amounted to 12.1% against 3.8% in the previous period. That is, in the reporting period, from one ruble spent, the enterprise receives 8.3 kopecks more than last year. Return on sales increased to 10.8%, i.е. the enterprise receives 10.8 kopecks from one ruble of sales.

It will also be useful: Types of profitability and their calculation

Any use of materials is allowed only if there is a hyperlink.

Factors influencing cost-effectiveness

It is important to understand what factors influenced the change in profitability indicators. This will make it possible to make timely and informed management decisions and increase efficiency.

The change in profitability indicators can be caused by the following deviations:

1. Deviations of variable costs (for materials, for labor costs);
2. Overhead variances;
3. Deviations in sales (by price, by sales volume).

The total variable material cost variance is a measure of the difference between the target material cost at actual production volume and the material cost actually incurred. This variance is divided into price and usage variances:

• by price - this is the difference between what the cost of actually purchased materials should be and what it was in reality.
• by use is the difference between the standard amount of materials that should have been used for the number of units actually produced and the amount of material resources actually used.

The total variable labor cost variance shows the difference between standard direct labor costs and actual costs. This deviation may be caused by the difference between what the actual paid hours of labor should be and what they actually were. Also, the deviation in labor costs can be caused by a change in productivity. That is, the difference between how many working hours should have been worked and how many hours were worked.

Deviations in sales can be caused by price and volume factors:

• deviations in the sale price - this is a change in revenue caused by a deviation of the actual sale price from the budgeted one;
• the deviation of sales by volume in sales units is calculated as the difference between the actual and budgeted sales volume.

An example of variance analysis

Based on the data of the example presented above, it is possible to calculate the impact of factors of influence on the change in the indicator of return on sales:

1. Deviations in sales led to a decrease in the profitability of sales:

((1 880 160 -2 602 400) / 1 880 160) – ((2 700 000 – 2 602 400) / 2 700 000) = - 42%

2. Deviations in the cost price led to an increase in the profitability of sales:

(1 880 160 – 1 677 640 / 1 880 160) – (1 880 160 – 2 602 400) / 1 880 160) = 49,2%

The sum of these two factors gives a favorable change in the profitability of sales:

49,2% - 42% = +7,2%.

The results of the factor analysis show that the reduction in the cost of goods sold had the greatest impact on the level of profitability of sales than the change in sales volume.

Payback is a value that determines the time during which the costs of creating a business will pay off. The result obtained gives a general idea of ​​the expediency of starting the project. Let's take a closer look at what is meant by this term, how to calculate the indicator, specific examples of calculating payback.

To calculate the payback, it is necessary to determine the amount that will be needed to start the project (1), and the expected profit for each month or the first year of its existence (2).

• Purchase or rental of equipment, furniture, appliances.
• Purchase/rent/renovation of the premises where the activity will be carried out.
• Obtaining appropriate permits (license, registration of IP, etc.)
• Purchase of goods to start sales (in case you will not provide services).
• Hiring employees and their employment.

Example. You want to open a shawarma shop in Moscow. Let's calculate the approximate amount that is needed to start a business:

1. Purchase of a trading stall - 250.000 rubles.
2. Purchase of equipment (grill, refrigerator, coffee machine, etc.) - 100.000 rubles.
3. Obtaining the necessary permits from the market administration or the tax office, electricity wire - 100,000 rubles.
4. Purchase of ingredients for shawarma, additional goods (water, tea, coffee) - 30.000 rubles.

Thus, to open your own shawarma you need more than 500,000 rubles.

The second indicator is expected profit from the project. You won’t be able to find out the exact figure, but focusing on the statistics of the success of a particular business in your city, you can understand how much you will earn approximately per month.

Example. Let's return to the business project for the sale of shawarma. On average, in Moscow, one portion costs 200 rubles, taking into account additional costs (tea, coffee, water), the buyer leaves the seller 250 rubles. When a kiosk operates in a 12-hour shift, the average number of customers per day is 30–35. We calculate the average profit per month:

(250 * 30) * 30 = 225 thousand rubles of monthly profit.

Where 250 is the average check of the buyer; 30 - the number of customers daily; 30 is the average number of days in a month.

The formula for calculating the payback of a business?

To calculate the payback of a business project, economists use the following formula:

INV / R = CURRENT,

• where INV are the initial costs required to start a business;
• R - expected profit (per month);
• TOK - the final payback period of the project.

Important! It is worth noting that within a few months after opening a business, additional expenses will need to be paid (rent of premises, equipment, employee salaries). These costs must be taken into account when calculating the payback of the business.

Below we will consider specific examples of the payback of business projects in various areas.

Business with a quick and long payback

With a quick payback

With a long payback

Nail extension. To open such a business, you need to spend about 150,000 rubles. The costs include the rent of the premises and the purchase of equipment. In the future, it is necessary to spend up to 10,000 rubles to maintain the project. But considering that the average income of a nail extension master is 50-70 thousand rubles. monthly, the business will pay off in 3-4 months. We calculate according to the formula: 150,000 / 50,000 = 3 months. Considering monthly expenses, the return on investment will take approximately 4 months.

Renting out housing. Suppose you buy an apartment in the Moscow region, St. Petersburg for 3.5 million rubles, and then rent it out for 40,000 rubles / month. You do not need to spend money on maintaining this business (except for small household expenses), however, its payback will be slow. Based on the calculations (3.500.000 / 40.000 = 87.5 months), the investment will pay off only after 7-8 years if the apartment is constantly rented out, which is unlikely. Total: payback period - 10-12 years, taking into account downtime and minor repairs.

Average business payback

According to experts, on average, a business pays off within 6-12 months. This is the average time for profitable projects, which include:

• Sale of food and fast food.
• Provision of services in the field of beauty, cosmetology.
• Repair of clothes and shoes.
• Production of keys.
• Making hand soap.
• Organization of sports trainings, author's courses.

For more complex projects that require significant investment (for example, opening an expensive restaurant or jewelry store), the payback period can be several years. This indicator is individual and depends on the demand for the product or service provided, the location and traffic of the outlet.

Business payback by region

Depending on the city in which you plan to start your own business, its specifics and start-up capital, the payback period may vary. Let's look at a few examples.

In the first case, business clothing repair shop.

Moscow

Moscow region

The following expenses will be spent on organizing a business: Room rental - 80.000 rub. for the first three months. Purchase of equipment and devices for clothing repair - 20.000 rubles. Additional expenses (obtaining permits for activities, supplying electricity) - 20,000 rubles. Thus, the starting capital for opening a clothing repair shop is 120,000 rubles. According to statistics, the average profit for such a business is 50,000 rubles / month. We count according to the formula: 120,000 / 50,000 = 2.4 (payback in the region of 2-3 months).

In the cities of the Moscow region (Podolsk, Dmitrov, Serpukhov), renting a room will cost less - about 50,000 rubles. for the first three months. You will have to spend about 10,000 rubles on additional expenses, 20,000 rubles on threads, needles and other tools for repairs. It turns out that to organize a sewing business, you need a capital of 80,000 rubles. At the same time, income will also be less - about 35,000 rubles / month. Payback calculation according to the formula: 80,000 / 35,000 = 2.2 (2-3 months).

Now let's look at how quickly business pays off in St. Petersburg and the region. For example, let's take a business selling coffee to go(Eng. Coffee To Go) is a popular option for earning money in megacities.

St. Petersburg

Leningrad region

Basic expenses for starting a business: Room rental. You don’t need a lot of space to sell coffee: you can rent an extension in a 2–3 square meter trade pavilion. It will cost about 15 thousand rubles for three months. Buying a coffee machine The device of average power will cost 80 thousand rubles. Purchase of goods for sale. In addition to coffee beans, sugar, milk, you will need tea, products for simple sandwiches, sweets. You need to spend about 20 thousand rubles for this. In total, at least 115 thousand rubles are needed to start a business. On average, such a project can earn up to 40 thousand rubles a month. We count according to the formula: 115,000 /40,000 = 2.8. Thus, the business will pay off in about 3 months.

In the cities of the Leningrad region, renting a room will cost less: an average of 3,000 rubles per month for a small room. Total - 9 thousand rubles for rent for 3 months. Equipment and raw materials to start selling will cost the same amount as in the case of St. Petersburg: statistics show that prices do not differ much. To start selling, you need to have at least 109 thousand rubles. At the same time, incomes will be less than in the metropolis, since the demand for coffee to go in small cities is small. On average, earnings will reach 30 thousand rubles a month. We calculate the payback using the formula: 109 000 /30 000 = 3.6. The investment will pay off in 3-4 months.

Yekaterinburg. For example, let's take the concept of a mini-cafe with an area of ​​100 squares and 40 seats. For Yekaterinburg, the cost plan will be something like this:

• Staff. For shift work, you need to hire at least 4 waiters, 4 cooks, an administrator, a cashier, a cleaner. Staff costs in this scenario will cost 250-300 thousand rubles.
• Purchase of equipment and furniture for internal use (refrigerators, slicers, kitchen tables, etc.) - 400 thousand rubles.
• Room rent per month - 60 thousand rubles.
• Purchase of furniture and decorative elements for the premises - 250 thousand rubles.
• Preparation of documentation and obtaining all necessary permits - 25 thousand rubles.

In total, to open a small cafe in Yekaterinburg, you need to invest at least 1,210,000 rubles.

The average check for a visitor is 800 rubles. Provided that 30 people visit the cafe daily, the revenue will be 24,000 rubles every day. To determine the monthly income, we multiply this amount by the average number of days in a month (24,000 * 30), we get 720,000 rubles.

• Payment of wages - 250,000 rubles;
• Premises rental - 60,000 rubles;
• Utilities - 10,000 rubles.

Monthly expenses amount to 320,000 rubles. This amount is subtracted from net profit (720,000 - 320,000), we get 400,000 rubles of net earnings every month.

Taking into account the fact that we initially spent 1,210,000 rubles to launch the project, its payback is 4-5 months.

INTRODUCTION

CONCLUSION

INTRODUCTION

Payback - an indicator of the effectiveness of economic activity, calculated as the ratio of costs incurred and the results obtained.

No market goals of an organization can be achieved if its products are not in demand. Therefore, issues related to quality assurance cannot be considered in isolation from the economic activity of the enterprise. Therefore, with the development of competition between manufacturers, there is an urgent need to closely link quality costs with the final results of production activities, the level of product quality, sales volume, profit, which allows you to manage your enterprise more efficiently and achieve higher profits.

The aim of the course work is to study the methods of evaluation and analysis of the cost of quality to determine the cost-effectiveness and payback on quality costs.

Taking into account the goal in the course work, it is necessary to solve the following tasks:

To reveal the essence of methods for assessing and analyzing quality costs;

To disclose the content of quality costs and the stages of their formation;

To reveal the essence of the ABC method and its identification and analysis of quality costs.

The relevance of this topic of the course work lies in the fact that in the conditions of fierce competition, most Russian enterprises strive to achieve a leading position in various markets by introducing integrated business management tools, for example, based on the principles of TQM, on the concept of controlling, etc. The experience of developing a market economy shows that successful quality management and ensuring the competitiveness of products is determined by the effectiveness of the quality management system and thereby determining the economic efficiency of the organization and the return on quality costs.

The subject of the study is the return on quality costs, the economic efficiency of activities.

The object of the study is the category of costs associated with quality.

1. STAGES OF FORMATION AND TYPES OF PRODUCT QUALITY COSTS

The production of goods and services is accompanied by production and service costs. The misconception that producing high quality products is determined by a significant increase in costs has been one of the main obstacles to the development of better quality management systems in the past.

In a general sense, quality costs are the costs associated with establishing a quality level, its achievement in the production process, control, evaluation and information on product compliance with quality, reliability and safety requirements, as well as costs associated with establishing product failures in the enterprise or in conditions of its use by the consumer.

Product quality must guarantee the satisfaction of the consumer, product reliability and cost savings. These properties are formed in the process of the entire reproductive activity of the enterprise, at all its stages and in all links. Together with it, the value of the product is formed, which characterizes these properties from the planning of product development to its implementation and after-sales service. On fig. 1 shows the chain of formation of costs and the cost of goods and services.

It allows you to specify the principle of quality assurance and see when, i.e. at what stage of activity, and where, in what department, it is implemented. Since the manager is responsible for each stage and department, it becomes clear who is responsible for product quality. What is meant by guarantees are technical, technological, environmental, ergonomic, economic and other quality indicators that ensure customer satisfaction.

Rice. 1. Cost chain and product value creation

Quality costs are associated not only directly with the production of products, but also with the management of this production.

Aggregated costs associated with product quality can be divided into scientific and technical, managerial and production costs. Scientific, technical and managerial prepare, provide and control the conditions for the production of quality products, i.e. as if predetermine the presence and magnitude of production costs.

If the development and design of new products are carried out by external organizations, then the costs that ensure quality in a given enterprise will include only implementation costs. In some cases, especially in the production of new products, control over its preparation and development is carried out by design departments.

In general, the management costs associated with product quality assurance include:

Transport - external and internal transportation of raw materials, components and finished products;

Supply - procurement of raw materials and component materials planned by type, quantity and quality;

Costs for departments that control production;

Costs associated with the work of economic services, on the activities of which the quality of products depends: planning department, financial department, accounting, etc .;

Costs for the activities of other services of the enterprise management apparatus, which, to varying degrees, are related to and affect product quality assurance, especially personnel management, whose functions include recruiting, improving their qualifications and checking compliance with the required level and conditions.

Production costs, in turn, can be divided into material, technical and labor. And all of them are directly related to the cost of production. And if the amount of management costs in the cost of quality can only be determined conditionally, indirectly, then the size of material production costs can be directly calculated. It is much easier than management to calculate the amount of technical production costs - through depreciation, and labor - through wages (payment of standard hours).

In order to manage the costs associated with ensuring product quality, it is necessary to distinguish between the basic costs that are formed in the process of development, development and production of new products and are in the future until the moment of its removal from production, and additional costs associated with its improvement and restoration. lost (under-received compared to planned) level of quality.

The main part of the basic costs reflects the value of the factors of production, as well as general and general production costs attributable to the manufacture of a particular product through the cost estimate.

Additional costs include evaluation costs and prevention costs. The former include the costs incurred by the enterprise in order to determine whether the product meets the planned technical, environmental, ergonomic and other conditions. The second includes the costs of refining and improving products that do not meet the standards, the best world standards, the requirements of the buyer, for testing, repairing, improving tools, equipment, equipment and technology, and in some cases to stop production.

There is another group of costs that, if they occur, should be attributed to either basic or additional costs, depending on the novelty of the product. These are the costs of marriage and its correction. Their value can fluctuate significantly and consist both of the costs of manufacturing products rejected in the future in the presence of an irreparable marriage or, in addition to this, the costs of correcting it if the marriage is not final, and may also include payment for moral and / or physical damage caused to the consumer by low-quality products .

According to the classification of A. Feigenbaum, quality costs are divided into:

1. Expenses for preventive measures

a) quality planning (organizational quality assurance, product design, reliability studies, etc.);

b) control of the technological process (study and analysis of technological processes, control over the production process, etc.);

c) design of equipment used to obtain quality information (design of equipment used to determine the quality of products and the technological process, collect data, process them, etc.);

d) training in quality assurance methods and work with personnel (development of training programs aimed at the correct application of quality management methods by employees);

e) checking the design of the product (pre-production evaluation of products);

f) development of management systems (development and management of integrated quality systems, their improvement);

g) other costs associated with the implementation of preventive measures.

2. Expenses for quality assessment

a) testing and acceptance control of materials (assessment of the quality of the purchased material, travel expenses of inspectors);

b) laboratory acceptance tests (carrying out all types of tests in a laboratory or testing center to assess the quality of a procurement material);

c) laboratory measurements (measurements, checking of instrumentation, their repair, etc.);

d) technical control (assessment of product quality by employees of the technical control service);

e) product testing (evaluation of product performance);

f) self-control (checking the quality of products by the workers themselves);

g) certification of product quality by third parties;

h) maintenance and testing of equipment used to obtain quality information (testing and maintenance of this equipment);

i) technical verification of products and permission to ship (analysis of data obtained as a result of testing and technical control, issuance of permission to ship products);

j) field testing.

3. Costs due to failures caused by internal causes

a) production waste (losses incurred in the process of achieving the required quality level);

b) rework (additional costs to achieve the required level of quality);

c) expenses for material and technical supply (expenses in the process of working with marriage and as a result of consideration of claims for the purchased material).

4. Costs due to failures caused by external causes

c) maintenance (correction of defects or shortcomings of products that are not the subject of operational complaints);

d) legal liability (financial losses caused by the production of low-quality products);

e) return of products.

There are several more classifications of quality costs, however, it should be noted that any single, i.e. there is no generally accepted classification of quality costs even in developed Western countries. That is why in section 6 of the international standards ISO 9004, the types of costs are presented in only two groups: production and non-production costs for quality, with the proviso that such a grouping is of the most general nature.

Be that as it may, the costs of creating, maintaining the production of quality products and, consequently, the image of the enterprise itself are formed both at the enterprise and outside it, therefore their deep qualitative and quantitative analysis is necessary.

2. RETURN ON QUALITY

2.1 Information base of product quality cost analysis

Various information is used to analyze the cost of funds spent on maintaining product quality. But before proceeding to its collection, it is necessary to determine what the purpose of the information is.

The purpose of collecting data in the quality cost analysis process may be to:

Identification of the competitiveness of products in existing markets;

Determining the size of the required capital investments;

Identification of the relationship between the costs of product quality and the results of the economic activity of the enterprise;

Reduction of costs per unit of production while maintaining its former quality;

Reducing the cost of products while improving their properties;

Determining the amount of costs by type to change their structure;

Increasing the volume of production without reducing the quality of products from the previous volume of resources by reducing and eliminating waste;

Analysis of deviations from established requirements;

Product control;

Setting prices for products, etc.

This shows that part of the quality data relating to the technical features of the product and its production is located at the manufacturer, and the other part is at a competing enterprise or in the sales area, i.e. in the external environment.

Data for the analysis of quality costs can be primary, as a rule, these are technical and other parameters of products contained in specifications, state standards, certificates and other documents confirming product quality, and secondary, resulting from the processing of primary ones.

The data needs to be processed. It reduces the time spent on data processing by developing media types that make preliminary conclusions possible immediately after data collection. To do this, it is necessary to register the source of information (the date when it was collected, the employee who performed the operation, the machine on which the processing was performed, the batch of materials used, etc.). Information should be recorded in tables that facilitate and speed up the calculation of statistical indicators used in making operational management decisions and for further deeper statistical and mathematical analysis of relationships and trends.

There is a huge number of accounting registers that vary at different enterprises depending on the type of activity, type of products, etc. (timesheets, expense reports, purchase orders, rework reports, etc.). An example is the registration of defects by the QCD inspector of a stamped plastic part. This form allows you to see the reasons for the marriage and quickly determine the damage caused to them and its culprit.

In addition, further technical examination of defective parts, if necessary, and comparison of its results with the preliminary conclusion of the QCD inspector will also confirm the level of qualification of the latter.

As mentioned above, different enterprises may use similar and other accounting forms. Such forms of recording data on the deviation of product quality parameters from the planned ones are appropriate for collecting internal primary technical characteristics of manufactured products, which are then used in a factor analysis of product quality costs.

Rice. 2. Defect checklist

One of the internal sources of information that allows you to determine the cost structure for a product and has a great advantage over others due to the mandatory compilation, continuity of its indicators, reliability and clarity, is an estimate of production costs. It is convenient for finding ways to reduce them and minimize the price of the product. In addition, you can use data on production costs by their types, collected on the accounts of accounting.

More complex, time-consuming and expensive is the acquisition of external information. Part of it is contained in brochures, price lists, periodicals and special literature. These data are more reliable than those obtained in the field of sales through special sample surveys to study the opinion of consumers about the price and quality of products. However, information obtained from sample surveys is difficult to replace if the enterprise wants to take into account the desire of customers to increase sales by improving the properties of products. For this purpose, you can use a survey of product sellers and buyers or conduct a survey of the population, which in the process of data processing must be divided into groups (classes). This will allow you to know the opinion of various social, age and other groups of the population about the company's products using a typical sample to obtain information.

When collecting such data for a limited number of consumers, especially with a small sample, it is convenient to build scatterplots that allow you to study the relationship between pairs of variables, such as price and external design, product packaging. These variables can be:

a) quality characteristic or factor influencing it;

b) two different quality characteristics;

c) two factors affecting one quality characteristic.

It is advisable to take at least one of the variables as an indicator that expresses the cost of quality, creation or maintenance of any property of the product or the price of it, i.e. cost value.

The scatterplot is built in several stages. At the first table, the collected data is recorded, between which the dependence is being studied.

On the second, a scale of indicator values ​​is built by dividing the difference between their maximum and minimum values ​​by the desired (approximately the same) number of parts. On the x-axis, the values ​​of the factorial attribute are plotted, and on the y-axis, the values ​​of the effective attribute.

At the third stage, a scatterplot is built by plotting the points obtained as a result of the observation on the graph.

At the fourth final stage, the address is entered: the name of the diagram, the time of observation, the name of the artist and other necessary information.

These scatterplot data allow us to draw preliminary conclusions about the relationship of the studied variables (for example, about the preferences of buyers regarding the quality of packaging that ensures the safety of the product and the price of the product).

The following example can be given. Suppose a company is investigating how the quality of watch packaging affects the demand for a given product. For the consumer, packaging is a quality sign in terms of both the external design and the safety of the goods. For the manufacturer, it is also a quantitative indicator, expressed as a certain amount of costs. For the convenience of data collection, we denote each type of packaging with a number:

1 - sale without original packaging (wrapping in paper in a store);

2 - soft package;

3 - branded soft package;

4 - a simple cardboard box;

5 - plastic case;

6 - branded gift box.

Each type of packaging corresponds to a certain price of the goods (the price of the packaging is not reported to the buyer and is perceived by him as the difference between the next and previous prices of the product, depending on the design). It ranges from 4 to 9 monetary units with an interval of 0.5 monetary units. The results of a survey of 30 buyers, which was actually conducted, are shown in table 1:

Table 1. Data from a survey of buyers of the "Gifts" store on the packaging and price of watches "Electronics"

It should be noted that the price of the gift box was not named and the maximum price was actually 8 monetary units.

Based on the data obtained, it is possible to construct a scatterplot (the squares highlight those points whose value occurred twice).

Rice. 3. Scatterplot for the type of packaging and the price of watches "Electronics"

Scatterplot data allow us to draw preliminary conclusions about the relationship of the studied variables; in our example - about the preferences of the buyer regarding the quality of packaging that ensures the safety of the product, its aesthetic appearance, and the price of the product. Preference was given to reliable packaging at a moderate price, the upper level of which was not named in the answers, which should attract the attention of the manufacturer as a signal that the price is too high in the eyes of the buyer. You can also make a preliminary conclusion that, since the points are located from the lower left corner on this diagram to the upper right, the relationship between these two indicators is direct.

Thus, despite the versatility of information characterizing the costs of product quality, and the factors affecting it and similar costs, it is necessary and quite possible to use visual forms of their presentation in combination with primary analysis methods at the stage of data generation: grouping, graphical analysis etc. This greatly speeds up the analysis process and facilitates its further use for the purpose of statistical and mathematical methods.

2.2 Quality cost analysis methods

Currently, the following methods for estimating quality costs are known:

With grouping for preventive costs, for control and elimination of defects

With grouping for compliance and elimination of inconsistencies

The first method today can be used by industrial enterprises to assess the costs of ensuring the quality of products. The second approach can be used in any field of activity when assessing the costs of ensuring the quality of business processes in accordance with the chosen method. Information on quality costs can be identified by introducing an integrated system of intra-company management accounting. Such a system is a set of interrelated objects and subjects of management, methods and principles of planning, accounting, control, analysis and regulation of costs. In order to plan costs, we apply the budget method, which will allow us to carry out a preliminary control of the activities proposed for implementation in terms of their feasibility and effectiveness, as well as to rationally allocate resources. To account for costs, it is advisable to use an accounting system for collecting, registering and summarizing information in monetary terms about the property and obligations of the organization, as well as their movement through continuous, continuous and documentary accounting of all business transactions. The organization of cost accounting will allow collecting and preparing information for the purposes of making managerial decisions. It should be noted that today the leaders of the Russian market in various fields of activity - oil companies, metallurgical plants, holdings, transport companies widely use software products such as ARIS Process Cost Analyzer from IDS Scheer AG (Germany) for cost accounting. This module, firstly, allows you to carry out various types of cost data aggregation and analyze them using a large number of tools. Secondly, ARIS PCA can be used as a tool for cost estimation and cost management in real business processes.

Cost control will provide feedback, comparison of planned and actual costs. Cost analysis using well-known modern methods of quality management will allow you to evaluate the efficiency of using enterprise resources, collect information for preparing plans and making rational management decisions. Cost control will allow you to take prompt measures to eliminate the deviations that occur.

Thus, the application of the above methods for identifying costs in an integrated management accounting system will allow enterprises to organize information flows for collecting and providing data on quality costs, assess the efficiency of using enterprise resources and increase customer satisfaction.

Depending on the goals and objectives of the analysis of quality costs and the possibilities of obtaining the data necessary for its implementation, analytical methods differ significantly. This difference is also affected by the passage of a certain stage of the enterprise's activity by the product, and its place in the cost formation chain at a particular moment.

Method of functional cost analysis.

At the stages of design, technological planning, preparation and development of production, it is advisable to use functional cost analysis (FCA). This is a method of systematic study of the functions of an individual product or technological, production, economic process, structure, focused on improving the efficiency of resource use by optimizing the ratio between the consumer properties of an object and the costs of its development, production and operation.

The main principles of the application of the FSA are:

Functional approach to the object of study;

A systematic approach to the analysis of an object and its functions;

Study of the functions of the object and their material carriers at all stages of the life cycle of the product;

Compliance of the quality and usefulness of product functions with their costs;

Collective creativity.

The functions performed by the product and its components can be grouped according to a number of features. According to the area of ​​manifestation, functions are divided into external and internal. External - these are the functions performed by the object when it interacts with the external environment. Internal - functions that are any elements of the object and their connections within the boundaries of the object.

According to the role in meeting the needs among external functions, the main and secondary ones are distinguished. The main function reflects the main goal of creating an object, and the secondary function reflects a secondary one.

By role in the workflow, internal functions can be divided into main and auxiliary. The main function is subordinate to the main one and determines the operability of the object. With the help of auxiliary, the main, secondary and main functions are implemented.

According to the nature of the manifestation, all of the listed functions are divided into nominal, potential and actual. Nominal values ​​are set during the formation, creation of an object and are mandatory. Potential reflect the ability of the object to perform any functions when the conditions of its operation change. Real are the functions actually performed by the object.

All functions of an object can be useful or useless, and the latter can be neutral and harmful.

The purpose of the functional cost analysis is to develop the useful functions of the object with the optimal ratio between their significance for the consumer and the costs of their implementation, i.e. in the choice of the most favorable for the consumer and the manufacturer, if we are talking about the production of products, a solution to the problem of product quality and its cost. Mathematically, the goal of the FSA can be written as follows:

where PS is the use value of the analyzed object, expressed as a set of its use properties (PS = en ci)

Z - costs to achieve the necessary consumer properties.

Functional cost analysis is carried out in several stages.

At the first, preparatory stage, the object of analysis is clarified - the cost carrier. This is especially important when the manufacturer's resources are limited. For example, the selection and development or improvement of a mass-produced product can generate significantly more benefits for an enterprise than a more expensive, low-volume product. This stage is completed if a variant with a low cost and high quality compared to others is found.

At the second, informational, stage, data are collected about the object under study (purpose, technical and economic characteristics) and its constituent blocks, details (functions, materials, cost). They go in several streams on the principle of an open information network. Information on improving the quality of a product and reducing the cost of its production enters the network from the design, economic divisions of the enterprise and from the consumer to the heads of the relevant services. Estimates and wishes of consumers are accumulated in the marketing department. In the course of work, the initial data is processed, converted into the appropriate indicators of quality and costs, passing through all interested departments, and goes to the project manager.

At the third, analytical stage, the functions of the product (their composition, degree of usefulness), its cost and the possibility of reducing it by cutting off secondary and useless functions are studied in detail. It can be not only technical, but also organoleptic, aesthetic and other functions of the product or its parts, assemblies. To do this, it is advisable to use the Eisenhower principle - the ABC principle, according to which functions are divided into:

A - main, basic, useful;

B - secondary, auxiliary, useful;

C - secondary, auxiliary, useless.

The ABC method allows you to more accurately allocate overheads to operations, which contributes to the correct pricing of products and services. But its benefits are most pronounced in the area of ​​quality cost management, primarily due to its ability to better identify activities aimed at improving quality. So, in the example where we discussed the costs associated with satisfying consumer claims, we actually considered one of the categories of quality costs - external losses from defects. To solve quality problems and continuously improve it, it is very important to know in what proportion these costs are distributed among different types of products.

With traditional accounting methods, the customer service department is contacted for this information and the claims reports are sorted. The complexity of such work increases many times when the enterprise produces many types of products, for each of which it is necessary to identify all the components of the costs associated with quality.

In addition, this work should be carried out regularly with a given frequency, for example, once a month. The ABC method, unlike traditional accounting methods, provides for the identification and breakdown of costs into components automatically. In addition, it allows you to identify and quantify many of the factors that determine costs, create databases on the basis of which you can break down costs into components and gradually get to the root causes that determine the appearance and magnitude of each of these components.

Theoretically, the ABC method allows you to identify the root causes of existing quality problems in the organization. This is particularly important as it becomes possible to assess the rate and payback period for addressing the root causes of poor quality. Below is an example of such an in-depth analysis.

In a company producing two types of products - shafts and housings, using the ABC method, it was found that the annual internal losses from defects amounted to $ 24,000. This amount is made up of the cost of reworking defects ($ 9,600 or 40% of the total internal losses from defects) and the cost of defective items sent to waste ($14,400 or 60% of costs). For various reasons, more defective shafts must be reworked than housings. Correspondingly, the percentages of defective products of both types sent to waste differ. In the terminology of the ABC method, rework and waste are commonly referred to as cost drivers ("cost drivers").

The level of detail of costs provided by the ABC method allows you to evaluate the economic consequences of identifying and eliminating the causes of defects. In this example, the company loses $10,560 annually as a result of damage to shafts and housings. If, by identifying and eliminating the root causes of defects of this type, it was possible to reduce these costs by 75%, then the annual savings would be $ 7,920. The savings are comparable to what needs to be invested in eliminating the causes of defects. For example, if the required level of investment is $4000, then the estimated payback period will be (4000: 7920) x 12, that is, about six months. Thus, the level of detail inherent in the ABC method allows you to analyze the relationship between investment and economic results achieved, thus providing a reliable basis for making informed investment decisions in the process of continuous quality improvement.

1. Identification of all operations related to the prevention of defects and quality control, and possible internal and external defects;

2. Establishing the costs associated with the implementation of operations to prevent defects and quality control, and losses from internal and external defects;

3. Identification of actions that depend on the prevention of defects and quality control and serve as sources of internal and external defects;

4. Distribution of quality costs in accordance with ABC. At the same time, it is necessary to subdivide the costs associated with the prevention of defects and quality control, according to the corresponding operations that depend on these actions, and establish the relationship of losses from internal and external defects with the operations that generate them, and with the root causes of these defects;

5. Adjustment of the estimated cost of products or services, taking into account the reflection in them of additional costs for quality

The ABC method, combined with quality cost analysis, has the following advantages:

1. In overhead costs, which can make up the bulk of the cost of products or services, it is possible to strictly identify the components. This allows you to determine which departments, processes or activities are causing them to appear. The computerized ABC method makes it possible to significantly reduce the cost of obtaining this kind of accurate and detailed information.

2. Most of the components of quality costs are not direct, but overhead costs. This is especially true for so-called "hidden" costs that do not fit into the known categories of material costs, such as the cost of rework and disposal of defects, warranty costs, etc. Using the ABC method, it is possible to accurately determine the source of these costs.

3. With the correct distribution of overhead costs, the approach to calculating the price of inadequate quality changes, which affects the identification of vital areas for improving quality and, accordingly, the choice of projects to be implemented and the rationale for investment decisions.

4. With the correct distribution of overhead costs, it becomes more obvious which departments allow inadequate quality.

5. It becomes possible to more realistically manage changes in quality costs by eliminating incorrect or arbitrary allocation of overhead costs.

Can identify and eliminate cost-inefficient or non-value-adding operations from manufacturing processes, thereby reducing lead times while improving quality and reducing costs

At the same time, previous costs are cut off. The use of a tabular form of the distribution of functions facilitates such an analysis:

Table 2. Distribution of service functions of product X according to the ABC principle

The final columns contain data on the number of secondary, auxiliary, useless functions by details, which allows us to draw a preliminary conclusion about their necessity.

Next, you can build a table of the cost of parts according to the estimate or its most important articles and evaluate the weight of the functions of each part in relation to the costs of their provision. This will make it possible to identify possible ways to reduce costs by making changes to the product design, production technology, replacing part of our own production of parts and assemblies with received components, replacing one type of material with another, cheaper or more economical in processing, changing the supplier of materials, the size of their supplies, etc. d.

Grouping the costs of functions by production factors will make it possible to identify the priority areas for reducing the cost of the product. It is advisable to detail such areas, ranking them according to the degree of significance determined by an expert, and comparing them with costs, to choose ways to reduce the cost of products. To do this, you can create a table:

Table 3. Comparison of coefficients of significance of functions and their cost

Comparing the share of costs per function in the total costs and the significance of the corresponding function, you can calculate the cost ratio for each function. Kz / f = 1 is considered optimal. Kz / f< 1 желательнее, чем Кз/ф >1. If this coefficient of unity is significantly exceeded, it is necessary to look for ways to reduce the cost of this function (in our example, this is the second function).

The result of the FCA carried out are solutions in which it is necessary to compare the total costs for products, which are the sum of elemental costs, with some base. This base can, for example, be the minimum possible cost of the product. The FSA theory proposes to calculate the economic efficiency of the FSA, which shows what proportion is the cost reduction in their minimum possible value:

(2)

where K FSA is the economic efficiency of the FSA (coefficient of reduction of current costs);

Ср – actual total costs;

With f.n. - the minimum possible costs corresponding to the designed product.

At the fourth, research, stage, the proposed options for the developed product are evaluated. At the fifth, advisory, stage, the most appropriate options for the development and improvement of the product are selected for a given production. To this end, we can recommend the construction of a matrix table:

Table 4. Decision table for product selection options for production

Taking into account the importance of the function of the product, its components, parts and the level of costs through pricing, based on knowledge of the demand for products, the level of its profitability is determined. All this together serves the purpose of making a decision on the choice of a specific product or directions for production and the scale of its improvement.

Technical standardization methods can provide significant assistance in determining and analyzing the costs of product quality. They are based on the calculation of detailed norms and standards of material resources (raw materials, purchased components and other types of materials), the calculation of labor intensity and other costs included in the cost of products in accordance with the design dimensions, the specific technology of its manufacture, storage and transportation, as well as the costs for warranty and service. For their calculation, methods of microelement rationing, regulatory and reference materials are used. Methods of technical regulation make it possible to accurately determine the costs of both a new product in terms of its components and the improvement of products.

If an enterprise switches to the production of new products that previously had an analogue in terms of consumer purpose and properties, then the cost of quality (Qk) can be determined by the difference between the costs of old (Wst) and new (Wn) products:

Zk \u003d Zst - Zn, (3)

If an enterprise improves the quality parameters of a previously manufactured product, then the cost of quality can be determined by direct account in accordance with the relevant standards and directions.

The degree of relationship between any quality characteristics that have a quantitative expression, and the cost of it or the price of the product as a whole as a form of its cost, in which the main share is occupied by costs, allows you to determine the correlation coefficient. It can be calculated using the formula:

(4) where

(5)

(6)

(7)

where n is the number of data pairs;

S(xy) - covariance;

x and y are two studied indicators.

The correlation coefficient can take values ​​from -1 to +1. At r close to ¦1¦, one can speak of a high degree of closeness of the relationship between the variables under study, and vice versa: at r close to 0, the correlation between them is weakly expressed. If r = ¦1¦, all points on the scatterplot will lie on the same straight line. If r = 0, there is no correlation between the factor and performance indicators. The sign "+" or "-" indicates the direction of communication - direct or reverse.

One of the methods that allow you to analyze the change in costs associated with a change in product quality is the index method. The complexity of its application to this subject of research lies in the fact that both features must be expressed quantitatively. Quality, however, does not always have a quantitative meaning and cannot always be described verbally, for example, products that are suitable and have not passed certification, that meet and do not meet technical specifications, etc.

If the quality indicator has numerical characteristics, then when building indices, they can be used as cost weights. Otherwise, the number of structural elements of the product, the number of parts, assemblies, and products can serve as weights.

To assess the quality and competitiveness of a product, it is also possible to use the scoring method and the unit price method. The scoring method is based on assigning a score to each quality parameter of the product, taking into account the significance of this parameter for the product as a whole and the scale chosen for evaluation - 5-, 10- or 100-point. After that, the average score of the product is determined, which characterizes the level of its quality in points. To calculate the price of a new product, you can use the formula:

where Рн is the price of new products, den. units;

Rb - the price of basic products, cash units;

Bb - the sum of points characterizing the quality parameters of the base product;

Bb - the sum of points characterizing the parameters of the quality of new products.

The unit price method consists in determining the price based on the calculation of the unit cost of the main quality parameter: power, productivity, etc. The formula is used to calculate:

where Mon is the value of the main quality parameter of a new product, score;

Pb - the value of the main quality parameter of the base product, score;

Both of these methods should be used as components of a comparative analysis of products to decide whether they are put into production or the effectiveness of the proposed qualitative improvements. However, in practice, to resolve the issue of choosing a product for launching into production, all types of project analysis should be carried out: commercial, technical, organizational, social, environmental and economic. To do this, use all available methods in each specific situation. Only such an analysis can be considered complete and give an objective result for making a management decision.

2.3 Scrap and scrap analysis

The policy of the enterprise should initially aim at high product quality. However, marriage, which is its opposite, can occur in any enterprise. It must be taken into account.

Marriage can be detected at the manufacturing enterprise itself and beyond. The defect that manifested itself in the sphere of sale or in the process of using the product indicates both its poor quality and the quality of the enterprise. It's called a complaint.

Claims are compared in value and quantity with the previous period. They are calculated for 100, 1000, 10000 products, depending on the volume of production. The appearance of a complaint causes not only material, but also moral damage to the manufacturer, affecting its reputation.

When analyzing marriage, absolute and relative indicators are calculated. The absolute size of the marriage is the sum of the costs of finally rejected products and the costs of correcting the correctable marriage. The absolute amount of losses from the marriage is obtained by subtracting from the absolute size of the marriage the cost of the marriage at the price of use, the amount of deductions from the perpetrators of the marriage and the amount of penalties from suppliers for the supply of low-quality materials. Relative indicators of the size of scrap and losses from marriage are calculated as a percentage of the absolute size of scrap or losses from marriage, respectively, to the production cost of commercial products. Consider an example.

Table 7. Calculation of marriage indicators

From table 7 we can conclude that the main reason for the marriage was the supply of low-quality raw materials or other types of material resources. In the reporting year, based on the experience of the previous period, the manufacturer drew up a contract for the supply of materials, providing for compensation in case of their poor quality, which made it possible to reduce the absolute amount of losses from marriage by 9,300 denier. units (24,000 - 14,700) or by 38.75% (14,700 / 24,000 100%).

The relative size of losses from marriage decreased by 2.5%.

You can also determine the cost of good products that could be obtained in the absence of defects (?q). To do this, the actual volume of marketable output at planned prices (q1Ppl) should be multiplied by the share of the final defective production cost (dо.b.).

Let for our example q1Ppl = 500,000 den. units Then

The analysis of defects found at the enterprise and the analysis of complaints should begin with an examination of the causes of their occurrence. This will allow to more accurately determine the amount of funds spent and ways to reduce the cost of ensuring product quality.

However, the costs associated with solving problems related to the occurrence, prevention of marriage, can sometimes exceed the costs incurred by the enterprise if the marriage is not eliminated. To do this, you should carefully analyze the costs of preventing various defects and their elimination. The Pareto curve and additional graphs showing the costs associated with these defects, estimates of the costs associated with solving problems, and estimates of the time required to solve problems can help with this.

On fig. 4 the defect leading to the greatest number of failures is determined, but the subsequent graphs (Fig. 5, 6 and 7) show that the area of ​​​​the largest number of defects does not correspond to the area of ​​\u200b\u200bthe highest costs for the company caused by marriage, since the part with this defect is much cheaper, less important or easier to fix. If a part is produced in a much larger quantity than the rest, then the number of defects of this type can be misleading, since a large absolute number can in this case be a low percentage. For example, 5% of failures out of 10,000 parts equals 500 failures, but 20% out of 1,000 parts is "only" 200 failures.

Of course, with an increase in the cost of quality management, the cost of defects will decrease. However, this does not mean that the company should increase the cost of quality indefinitely. It is necessary to constantly analyze the costs of quality management, the costs of defects and the total costs of the enterprise, because with an unreasonable increase in the cost of quality, an increase in total costs is possible.

Quality control costs and scrap costs can be plotted on the same graph, as shown in Fig. eight.

Rice. 8. Cost-effectiveness of quality management

The point of intersection of these two curves is usually the point of minimum cost. But in practice it is not easy to get even a rough estimate, because many other variables must be taken into account. However, this task is the most important task for management. Many firms do not make these calculations, although quality costing can be a source of huge savings.

2.4 Controlling as a method of quality cost analysis

It seems that the introduction and successful operation of the quality cost management system is most effective when controlling is used, a relatively new scientific concept and field of practice for Russia. We emphasize that at present there is a significant scatter of opinions regarding the connection between the concept of "controlling" and management functions. Thus, the confusion of the concepts of "controlling" and "control" often found in publications leads some practitioners to the conclusion that "it already exists" in their enterprise. Many specialists identify controlling with management accounting, thereby leaving only the accounting function for the former and unjustifiably reducing it to the level of operational management.

Controlling is a management support function implemented through a system of information, analytical and monitoring procedures carried out at all levels of strategic market management and at all links in the value chain.

If we follow this idea in relation to quality cost management, enterprise managers should receive analytical information from the controlling service, which allows them to make strategic, tactical and operational management decisions, monitor the process of their implementation, implement corrective actions as certain deviations appear, and, finally periodically assess the effectiveness of the implementation of these decisions. At the same time, controlling should pay special attention to the issues of substantiating a rational strategy for relationships with suppliers and monitoring these relationships in order to maximize the required quality of supplied materials and semi-finished products, which is necessary to maintain a high level of competitiveness of the company's products and prevent defects. There is no need to prove that the losses of the enterprise due to defects in the components supplied to it can be very significant. For example, in the 1980s, Ford stopped production of the Tempo and Topaz models at four of its factories due to defective engine parts purchased from a supplier. For each day of downtime, the company could produce about 2 thousand cars. Symptomatic is the recent statement by AvtoVAZ's quality director that the company will break off relations even with long-term partners if they supply components that do not meet the plant's new standards.

However, the strategy of relations with suppliers, obviously, involves not only such radical actions, but also joint efforts to improve the quality of supplies. In this regard, it is appropriate to cite the point of view of housing interior specialists, who note that in order to radically eliminate noise from the upper floor, it is cheaper to repair the floor of the neighbors living there at their own expense than to install suspended ceilings in their own apartment. Obviously, in a number of cases, it is advisable for an enterprise to eliminate "noise" in the form of a flow of materials or semi-finished products with defects to incur additional costs from "neighbors" along the production chain. First of all, it is necessary to pay attention to cases of the so-called hidden marriage, when neither the supplier nor the company that will subject the part or assembly unit to further processing, until a certain point, can identify a defect without special studies. For example, in mechanical engineering, cast blanks can contain hidden cavities, which are often discovered when significant funds have already been spent on processing these blanks. The situation is significantly aggravated if this defect is detected by the consumer in the form of breakdowns, complete failure of the product, and even accidents.

The controlling service should collect and analyze information of this kind in the context of individual suppliers, assess real losses over several years, extrapolate possible damage to the future, and thereby contribute to the formation of a different business vision for managers, showing, for example, the economic feasibility of acquiring and installing an appropriate diagnostic tool from a supplier. equipment.

In our opinion, at the initial stage of the implementation of quality cost controlling, the classification proposed by J. Juran is acceptable, according to which the total quality costs are divided into four categories:

Low quality warning costs;

Costs for control (monitoring) of the quality level;

The cost of correcting poor quality identified at the manufacturing plant;

The costs of eliminating the negative consequences caused by the low quality of products that have reached consumers. The first category includes the costs associated with actions aimed at preventing defects, for example, designing a new production process, improving the design of a product and technological processes, training and improving the skills of employees, and, of course, as already noted, the costs of eliminating quality problems in the link " supplier is an enterprise.

The costs of the second category are associated with the definition and confirmation of the achieved level of quality. For example, verification and testing of a prototype, input control and testing, control during the execution of work and quality control of finished products.

The costs of the third category are the costs of internal marriage, the correction of defective products before they reach the customer. For example, culling, reprocessing, repair, post-reprocessing inspection, downtime due to defects, and possible loss due to lost sales associated with fewer marketable products available for sale.

With this approach to the cost structure, the relationship between them and quality is as follows:

The level of quality increases as the costs of prevention and control increase, i.e. is a function of the costs of the first two categories;

The cost of correcting defects, warranty repairs, product returns and some others, i.e. the costs related to the last two categories are a function of the quality level and decrease as it increases.

In this regard, some authors say that the graph of total quality costs is similar to the Latin letter "U", in the lower part of which there is a certain flat area that characterizes an acceptable level of quality and the corresponding minimum level of total costs.

As you know, traditional accounting does not generate information on costs in the context of each category, which does not allow for appropriate analysis and development of recommendations for managers in order to select a rational ratio of categories and, as a result, reduce the total amount of costs for quality assurance. Managers of Russian enterprises can only receive information about losses from marriage from the accounting department. Other costs associated with tests, experiments and studies of the quality of incoming materials and semi-finished products, control of technological processes, etc., are "dissolved" in the accounts of overhead (indirect) costs. Similar problems exist in foreign enterprises. It is no coincidence that A. Feigenbaum notes that "there is a need to develop a form for reporting on quality costs that meets the requirements of the company." Note that management accounting, being more suitable for decision makers, nevertheless does not consider costs in the context of these categories as accounting objects.

In this regard, the development of reporting forms on quality costs should be one of the most important tasks in the activities of controlling services. At the same time, depending on the level of management (responsibility), the degree of specification of information should increase as you move to lower levels. Thus, a report to the top management of the company is possible in general for the company or for its large divisions (production facilities, branches, etc.) in the context of each category of quality costs, indicating the total amount of such costs, as well as their share (percentage) in the sum of all production costs and/or sales volume. Reports on quality costs prepared for managers of lower levels of management (responsibility) should be compiled in the context of individual departments, production lines, types of products, etc.

The table shows an example of a quality cost report submitted by controllers to senior management.

Analysis of the table data allows us to conclude that for the period from 2002 to 2005. total quality costs decreased by 26.5% in absolute terms, or almost 2 times (from 19.6 to 10%) in relation to all costs. This result was achieved due to a sharp increase in the cost of spoilage prevention (4 times) and control (1.25 times). Prevention and control costs combined more than doubled (from CU6 million to CU13 million), while internal and external marriage costs decreased by 3.7 times. Thus, improving quality by investing heavily in activities that are, in the figurative expression of J. Shank and V. Govindarajan, "upstream is a good investment for any organization." Controllers need to be able to explain to managers that an increase in control costs also leads to an increase in internal defect costs, as happened in our example in 2003 and 2004, because improved control system helps to identify more defects within the firm. Finally, controlling specialists should take into account (and interpret accordingly) the situation that developed in 2003 and is characterized by the fact that a 2-fold increase in the costs of prevention and control (12 million versus 6 million CU) did not lead to a decrease in overall costs, which is explained by a certain time interval between the corresponding costs and results.

When controlling becomes a subsystem for managing the corresponding costs, it should be assumed that there are more complex relationships between individual cost categories than is modeled by a U-shaped curve. For example, preventive measures, such as improving the process or training workers in quality assurance methods, lead to lower control costs. However, these activities may include the design and organization of defect-free production, i.e. additional measures for incoming control of materials, control of the progress of work, etc., which will entail additional costs for control. In turn, effective (and more expensive) control is likely to lead to the detection of a greater number of process violations, unreasonable replacement of materials and semi-finished products and, as a result, to an increase in the cost of internal marriage. Finally, the cost of correcting defects identified at the enterprise makes it possible to achieve savings at the stage of relations with consumers regarding product deficiencies. In this regard, it is advisable to consider a rather complex dynamic interaction of these four components of quality costs, and the controlling service of a particular enterprise should form an appropriate information and analytical base, on the basis of which management decisions of various levels will be developed, as well as monitor possible changes in the nature of the relationship between these components.

It also seems very promising for controllers to focus on the formation of a rational after-sales service policy, which is of great importance in the face of intense competition, as buyers are increasingly trying to assess the costs that they incur not only when purchasing products, but also during their operation. Some Western top managers characterize the relevance of after-sales service as follows: "Getting an order is the easiest thing; after-sales service is what really matters."

After-sales services become more important in the process of choosing a product by the consumer, the more complex its design and mode of operation. For technically complex products intended for industrial use, after-sales service may be one of the factors that determines the purchase decision.

We believe that the main task of after-sales service controlling is to assess the rationality of management efforts to organize such service, taking into account the fact that the service component in the price of most products is increasing. However, it should be borne in mind that the costs of such maintenance can be highly dependent on the activities and corresponding costs carried out in other parts of the value chain. For example, more costly product development and more expensive raw materials can reduce the cost of after-sales service. In this regard, controlling should, in particular, find out what is the share of the costs of warranty repairs of the company's products in its cost (in the context of both planned and actual data), and determine the possibility and, we emphasize, the feasibility of reducing them. Note that it is not always justified the attempts of enterprises, primarily those producing products for the individual consumer, to compensate for the shortcomings in the design of products and the technology of their manufacture by creating a network of service centers and warranty workshops, for the maintenance of which significant funds are spent. We emphasize that the creation of any additional organizational or production unit is fraught with the formation of additional fixed costs associated with its maintenance. In this regard, on the one hand, the functioning of a well-functioning after-sales service system (repair, consulting, etc.) increases the prestige of the manufacturer, and on the other hand, it can lead to the loss of some buyers due to an increase in product prices.

As an example of an unsuccessful design decision of the product, which entailed significant costs for the manufacturer for its warranty repair, we will cite an electric beater produced by one of the factories of the former USSR. Our analysis showed that when calculating the cost of its manufacture over a number of years, about 17% (actually even higher) accounted for the costs associated with warranty repairs. As a result of the research, it was found that such high costs were caused by failure and, accordingly, the need to replace the electric motor, the cost of which was more than a third of the cost of the product. Subsequently, through a functional cost analysis, it was found that this device is characterized by a low level of functional rationality, i.e. poor compatibility of their functions. Because of this, the technical and operational characteristics of the electric beater turned out to be extremely low. Factory specialists did not find anything better than to indicate in the instructions for using the electric beater that when mixing the dough, it is necessary to turn off the device every 2 minutes. Naturally, such a "regulation" of the work of an incorrectly designed product did not give much effect, and it often failed. We note, by the way, that in the case of installing an engine of greater power, its underutilization would occur, since other functions of the electric beater do not require such high power characteristics. The most reasonable option seemed to exclude mixing as incompatible with the other functions of the device. As a result of redesigning the product, the number of complaints about burned-out electric motors decreased by 5.2 times and, accordingly, the cost of warranty repairs decreased to 7% of the cost.

Let us pay attention to the fact that the rate of cost reduction turned out to be much lower than the rate of decrease in repair work, which, as already noted, is largely due to the presence of fixed costs, the value of which did not change as the number of repairs decreased.

In this regard, controlling should also prepare a justification for the possibility of using outsourcing, i.e. the transfer of all or some of the functions of after-sales service to specialized organizations, thereby eliminating or reducing such costs.

CONCLUSION

The cost of ensuring product quality is part of the total cost of production and operation of products over the entire period of its service. From an economic point of view, these costs represent the sum of current and one-time costs used by the manufacturer and consumer at all stages of the product life cycle.

The analysis of quality costs is carried out mainly in order to determine the most important and priority tasks for improving quality. Depending on the goals, objectives of quality analysis and the possibilities of obtaining the necessary information, cost management methods may be different. This is also affected by the passage of products of a certain stage of the enterprise. It seems that the implementation and successful operation of the quality cost management system is most effective when controlling is used, with the help of which the collected information allows you to make a management decision of a strategic, tactical and operational nature, track the process of their implementation, implement corrective actions as certain deviations appear and Finally, periodically evaluate the effectiveness of the implementation of these decisions.

It is also effective to apply the ABC method for quality cost analysis, as it helps to identify well the actions aimed at improving quality, it becomes possible to more realistically manage changes in quality costs by eliminating incorrect or arbitrary allocation of overhead costs.

The policy of the enterprise should be aimed at achieving high quality. Marriage, which is its opposite, can occur in any enterprise. But in any case, the cost of marriage also needs to be analyzed.

A well-organized analysis of quality costs and reject costs can be a source of significant savings for the enterprise, allow the organization to accurately calculate the cost-effectiveness and return on quality costs, and can also improve the image of the enterprise in the eyes of potential customers.

LIST OF USED SOURCES

1. Quality cost or poor quality cost. - Ser. "All about quality. Foreign experience". Issue. 9. - M.: NTK "Trek", 1999. -40 p.

2. Peter T., Waterman R. In search of effective management (experience of the best companies): Per. from English. - M.: Progress, 1986. - 423 p.

3. Porter M. Competition: TRANS. from English. - M.: Publishing house "William", 1998. - 495 p.

4. Slutskin M.L. Controlling as a system for improving the efficiency of industrial enterprise management: Monograph. - St. Petersburg: SPbGUEF Publishing House, 2004. - 259 p.

5. Feigenbaum A. Product quality control: Per. from English. - M.: Economics, 1986. - 471 p.

6. Shank J., Govindarajan V. Strategic cost management: TRANS. from English. - St. Petersburg: CJSC "Business-Micro", 1999. - 288 p.

When you start a business or a new project within an existing business, it is extremely important for you to understand one thing: when your project will pay off.

The moment your project pays off, you will prove to yourself and to the whole world that it was worth investing in it. Moreover, you will prove to yourself that you are an entrepreneur!

Starting investments have already returned and now you can make a profit with peace of mind!

Before starting the calculation of the payback of the project

Before proceeding to the calculation of the payback of the project, let's ask ourselves the question: how is the payback measured?

The question is, of course, stupid. It is clear that not in meters and not decibels.

The payback of the project is ALWAYS measured in time: days, months, quarters, years.

For projects with initial investments up to 1 million rubles, it makes sense to measure the payback in months. For larger projects, in years.

After conducting hundreds of trainings with aspiring entrepreneurs, I realized one simple thing: all complex formulas and calculations do not work in real life. Moreover, they do not work in small businesses.

Therefore, I will try to discard complex economic terminology and explain in an extremely understandable language.

"Ingredients" for calculating the payback of the project

The payback of the project is an integral indicator. This means that in order to calculate it, you need to know a number of other indicators - these are the amounts income, expenses, profits, start-up investments.

Income- this is the money that you receive (or plan to receive) from your clients after the launch of the project. Customers will pay you this money for goods sold or services rendered.

Expenses- this, on the contrary, is the money that you pay to your suppliers of goods and services. These include the cost of raw materials, materials, work performed, rental payments. Also taxes, wages, insurance premiums - all this relates to the concept of expenses.

Profit = income - expenses

It's that simple. Therefore, to calculate the profit for the month, it is necessary:

1. add up all the cash receipts - income;
2. add up the entire expenditure of funds - expenses;
3. calculate the difference between the first and second

If we are talking about a project, then we mean future income, expenses and profits. It is advisable to plan monthly.

How do expenses differ from initial investments when calculating the payback of a project?

In addition to the concepts of income, expenses and profit, another indicator appears in the calculation of the payback of the project - initial investment amount or investment amount.

Starting investment is the amount of money that needs to be invested in order to start earning and receiving income from the project.

What is usually required to start a project:

• buy equipment;
• refurbish the premises;
• buy furniture and office equipment;
• buy an initial stock of goods in a sufficient assortment;
• pass state registration;
• get a license;
• obtain permission for the type of activity from supervisory authorities

All this needs to be done in order to run a business and start making money. I emphasize that these investments must be made even before you start earning money from the project.

Difficulties always begin when it becomes necessary to separate costs and start-up investments.

A simple example: rent payments for the premises (rent or start-up investment?)

You rented a room and now it needs to be renovated. It will take about two months before you launch a business and start selling. Where to attribute the rent payments for the first two months: to start-up investments or to expenses?

There is one simple rule: all expenses relate to start-up investments until the moment you launch the project and start receiving income from it.

Starting a business and getting the first income is a kind of watershed.

Everything before that was a start-up investment. Everything after that is an expense.

Therefore, in our example, rental payments for the first two months must be attributed to the initial investment. It was necessary to rent a room in order to start earning income in two months.

After the first income is received, rent payments become expenses. You pay them monthly.

So, you need to remember a simple rule: all expenses that you will pay before receiving the first income from the project must be attributed to the initial investment. All expenses after this point can be attributed to current expenses.

The formula for calculating the payback of the project

To calculate the payback, it is necessary to compare all the profit received from the beginning of the project with the amount of starting investments.

At the moment when the amount of profit accumulated since the beginning of the project implementation exceeds the amount of initial investments, the project will pay off.

A project payback of 6 months means that the profit received in 6 months is more than the amount of the initial investment. But the profit received in 5 months still does not exceed it.

To calculate payback, you can:

Option 1. Calculate profit on a monthly basis, and then cumulatively for each month, comparing the amount of accumulated profit with the amount of starting investments.

An example of calculating the payback of a project

For example, let's take a simple life situation: you want to buy an apartment and rent it out. In principle, this is also a business project. The goal of this project is to make money.

1) We evaluate the initial investment

Starting investment in this case = the cost of the apartment + the cost of repairs + the cost of furniture = 5,000,000 rubles

2) We estimate the average monthly profit

Income \u003d monthly rent amount \u003d 50,000 rubles per month

Expenses \u003d the amount of utility bills + the amount of the current repair of the apartment (on an average monthly basis) \u003d 10,000 rubles

Average monthly profit \u003d income - expenses \u003d 40,000 rubles per month

3) We calculate the payback of the project

This is such a long-term project. Therefore, in order to earn money, no one buys real estate. Real estate serves rather for the purpose of saving money.

How to calculate the payback of your project?

Let's move on to the most important question - how to calculate the payback of your project. In order to solve this problem, you can use several methods:

Method 1. Take a sheet of paper and calculate. This method is the fastest and easiest. It is suitable for very simple projects like the one we just calculated (the apartment purchase project).

Method 2. Calculate everything in excel. This method is longer and less simple. This method is suitable for those who know how to use excel, prescribe formulas, set up tables. I have often used this method in the past.

Method 3. Take advantage of . Much easier than setting up formulas in excel. It can calculate projects of almost any complexity. Now I only use this method.

Project payback calculation