УК. Sistema_ekonomiki_kachestva
.pdf
.
: , 5, ,
/65/.
.
, , - .
, , ,
, . ,
,
.
, .
/124/.
, ,
– (Lean production) /41, 80/.
, . ,
, , ,
( ) . ,
,
.
. ,
;
–
; .
" " (just-in-time) /101/.
, ,
( ) . ,
, , , , -
.
,
. , ,
5 , /19/.
: PRESSI ( HERSON )
. , (
),
( ,
. ),
, . ,
( )
. ( ,
, .), , , -
.
.
,
. ,
,
.
" ",
.
, .
6,
.
, , , ,
. , ,
.
, - , , , "
" ( , ).
/112/. ,
, ,
. , ,
. , .
6 ,
" , , .
, " " ,
, .
, ,
, ,
( , ). ,
, , ,
, ,
.
.
, , .
, ,
(Activity based management)7. -I8 : " ,
(activities),
, , " /11, 91/. ,
–
. , ,
, .
, ( , )9:
(activity based costing)
(activity based budgeting).
– " ".
. , ,
,
. ,
. –
–
.
(
). ,
( , , ).
7 : " ".
.
8 Consortium for Advanced Manufacturing-International, Computer Aided Manufacturing-International.
9 . ,
.
: PRESSI ( HERSON )
,
,
., ,
.
( ) ,
, – .
/77/,
,
.
.
, ,
,
, .
.
, ( )
, 10.
,
. ( )
, , , , .
,
,
, , ,
,
?
, ,
. ,
.
,
,
9000.
10 ,
.
.
, , ,
( ) ,
. , «
, , ,
» /74/. , ,
, .
, ,
.
– ,
. ,
.
( – - ),
.
-
,
. - ,
. (
) (master budget) /85, 117/.
– ,
, , ,
, ,
. " " " " (
). " ",
– . ,
, ,
, . " , – ", - .
.
, .
. ,
, (
), .
, " , ",
: PRESSI ( HERSON )
" ". ,
( – ).
,
( , ).
,
. ( ,
), ,
, . ,
, ,
, .
, ,
, .
.
,
( , )
.
( , ),
,
.
, (
, , ), ,
. ,
,
,
, , .
. ,
,
, /28, 29/
. ,
( ) . .
, , ,
, ,
. , ,
.
, ,
,
, .
, .
( )
– –
. ,
,
,
.
12
.
.
, , . …
, , ,
.
. …,
. ,
, - .
. /84/
, ,
Activity Based Costing,
, 11. –
11 , .
: PRESSI ( HERSON )
, , ,
, , ,
.
,
", – "Activity Based Costing - Activity Based Budgeting - Activity Based Management",
( , ), , ,
, - , "
".
,
.
?
?
?
, " ",
( ).
, ,
. " " .
,
, .
/90/.
:
. , (
) , ,
.
.
, .
, ,
. , ,
(
, , )
( ). ,
, .
, ,
, ( ),
, ( )
. ,
, 12.
,
, .
,
, 13.
, ,
, .
, ( ) .
( )
: ,
, .
, .
.
( , , .).
,
.
.
, , ,
.
, , ,
, .
, .
12 , ,
– . , " " ,
, " "
.
13 , , ,
, .
: PRESSI ( HERSON )
, 1, 2 3,
) :
|
1 ( .) |
2 ( .) |
3 ( .) |
|
|
|
|
|
3 |
4 |
2 |
|
|
|
|
|
2 |
3 |
2 |
|
|
|
|
|
|
|
|
|
4 |
5 |
3 |
|
|
|
|
|
3 |
2 |
3 |
|
|
|
|
|
|
|
|
|
12 |
14 |
10 |
|
|
|
|
|
11 |
17 |
14 |
|
|
|
|
|
(-1) |
3 |
4 |
|
|
|
|
,
, 6 (3+4-1).
, 2 3 ,
1, , , ,
11 . ,
, . ,
1.
, ,
,
?
, . ,
1,
? ?
1, 11
( , ), .
, – 3 . ,
.
, 1 – 2 .
, , ,
. – ,
1 20 . (4+5+3+3+2+3). , 1,