Evaluation of the cost-effectiveness of FMEA analysis (assembly of aircraft tail as-semblies at PJSC VASO)

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The problems of improving the quality of technological processes in domestic enterprises due to their high relevance are reflected in numerous publications of both theoretical and practical nature. However, the performance assessment procedures in the standards are schematically not properly spelled out. This makes it difficult in practice to choose evaluation mechanisms and methods. The priority mechanism of improvement of the enterprise's activity in the field of quality is measurement of efficiency and efficiency of the current quality management system. In our opinion, any activity aimed at improving quality should be economically justified at the stage of its planning. The article proposes a mechanism for assessing the cost-effectiveness of using one of the tools of quality management - analysis of the types, consequences and causes of potential consequences of the industrial production process. The purpose of this analysis is to ensure that all process quality requirements with increased risk are met by developing corrective measures to eliminate the occurrence of probable failures. The article provides an example of such a process-specific analysis. The presented mechanism for assessing the economic efficiency of QMS is based on the real financial performance of the enterprise and can be used at domestic industrial enterprises to measure the costs and results of investments in product (work, services) quality management.

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Management system, quality, cost accounting, accounting mechanism, fmea methodology

Короткий адрес: https://readera.org/140261160

IDR: 140261160   |   DOI: 10.20914/2310-1202-2021-2-300-311

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