Трансформація бухгалтерського обліку некондиційних результатів виробництва у відповідь на запити системи управління якістю продукції

Abstract

У статті обґрунтовано напрями вдосконалення бухгалтерського обліку неконди- ційних результатів виробничого процесу з метою його адаптації до інформаційних потреб управління якістю продукції. Проаналізовано підходи до обліку браку та відходів виробництва та запропоновано модель трансформації існуючої практики ведення обліку шляхом введення додаткових субрахунків та побудови бухгалтерських записів щодо некондиційних результатів виробництва.

The article is aimed at substantiation of development directions of accounting of substandard production results in order to adapt it to the information needs of the quality management system. One of the priority objectives of management is to minimize losses from poor quality of the final product. To achieve this aim management needs objective and reliable information about amount, structure, and dynamics of such losses. Analyticity and accuracy of the accounting information about the cost of poor quality depends on the correct identification of the production process results and the allocation of its non-conforming component. In this paper existing approaches to the accounting of waste, manufacturing defect and conditionally suitable products have been explored. After analyzing the existing accounting system and scientific approaches to its improvement, we can come to the conclusion that it do not take into account the information needs of quality management system. The reason is that on the basis of the existing accounting data it is impossible to distinguish the results of the production process with improper and non-optimized quality that is necessary for making decisions on issues of quality management policy. We suppose that the accounting of the production process results must be changed in order to respond with one or another policy of product quality management. The article reveals the non-conforming production result as an object of accounting and control, which is the product created in the production cycle, which does not meet normative quality requirements and is not suitable for using according to the originally established purposes. The author considered the essence of waste materials, technological waste, defective and conditionally suitable product as nonconforming results of the production process. The ways of improvement of accounting of failure costs have been suggested according to the information requirements of the quality management system. The model of the transformation of the existing accounting practice by implementation of additional subaccounts and scheme of accounting entries of substandard production results have been developed. In order to adapt accounting system to the modern information requirements of quality management we suggest using the account 24 “Substandard production result” with the dividing by following sub-accounts: conditionally suitable products, defective product, production waste within normal limit, production waste over the normal limit. The enterprise may determine independently the detail level and range of analytical accounts within the proposed sub-accounts, based on the information needs of the management system. Using the proposed analytical sub-accounts will allow the accounting data to become a base for making decisions about the necessity to adjust management policies for quality costs, analyzing of planned and actual data on production waste, control and adjustment the failure costs.