Abstract:

The quality management process at the enterprise is accompanied by the occurrence of a number of costs - the cost of ensuring product quality. The article formulates the classification of enterprise costs, taking into account the specifics of product quality costs. A comparative analysis of the classification of costs for quality and modern classification of costs and losses of an enterprise due to risks shows that these classifications have essentially a lot in common, the classification is based on the same fundamental principles, which is reflected in the classification presented by the authors.