Agrarian Economy 2016 T. 9 № 3-4:108-113
Costs of аccounting and audit of product quality
L. Petryshyn, candidate of economic sciences
О. Lysa, candidate of economic sciences
R. Andrushko, candidate of economic sciences
N. Zhydovska, candidate of economic sciences
Lviv National Agrarian University
ANNOTATION
In the scientific article the mechanism of cost accounting on product quality, established the composition of ex-penditure on conformity assessment and quality improvement characterized account to cost accounting for qual-ity, the method of internal audit of quality products that includes comprehensive evaluation of product quality characteristics. Posted list of documents that should be used in enterprises in the audit product quality
KEY WORDS
HACCP system, quality costs, quality of instruction, quality programs, quality procedures
FULL TEXT
LINK
1. Law of Ukraine «On the safety and quality of food» from 23.12.1997 №771/97-SC [Electronic resource]// Official Web Portal Supreme Council of Ukraine. – Access mode : http://zakon2.rada.gov.ua/ laws/show/771/97-%DO%B2%D1%80.
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3. Lysa О. V. Audit quality products as part of the ecological audit / О. V. Lysa, О.S.Prоkоpyshyn // Agrarian Economics. / Vol.5., №3-4. / 2013.-P.90-95.
4. Mіdyk І.-М.V. Systematics indicators for evaluating qualimetric vegetable products / І.-М.V.Міdyk /– Interdepartmental collection «Measuring equipment and metrology». – Lviv: Publishing House of National University «Lviv Polytechnic», 2015.- №76. - P.60-65.
5. Guidelines for auditing quality management systems and (or) environmental management (ISO 19011:2002, ІDT) : SSU ISO 19011:2003. – [Effective as of 2004-07-01].–К. : State consumer standard of Ukraine, 2004. – 25 p. – (National standard of Ukraine).
6. Nеstеrnеnkо А.N. Economics and Institutional Theory/ Editor L.I. Аbilkin. – М.: Editorial, 2002. – 416p.
7. Quality Management Systems. Terms and Glossary : SSU ISO 9000:2007 – [Effective as of 2008-01-01]. – К. : State Standard of Ukraine, 2008.–35p. – (State Standard of Ukraine).
8. Lysa О. Theoretical and methodological approaches to the definition of agricultural products quality assessment /Olga Lysa, Bоgdаn Stаdnyk/ MOTROL. Commission of Motorization and Energetics in Agriculture – 2013. Vol.15. No.4. 120-125.
9. ISO 22000:2005 Food safety management systems – Requirements for any organization in the food chain [Electronic resource] – Access mode : www.iso.org/iso/ru/catalogue_detail?csnumber=35466.
10. Lysa О. Actual aspects of mathematical modelling for evaluating the quality of agricultural products /Olga Lysa/ ECONTECHMOD. AN INTERNATIONAL QUARTERLY JOURNAL on economics in technology, new technologies and modelling processes – Lublin-Rzeszow 2014. Vol. 3. No. 4. 59–62.