Investigation of economic nature and accounting of manufacturing defects on the example of forest enterprises

Authors

  • Наталія Йосипівна Галушка Private Entrepreneur Chubak Stepan, Transportna bichna St. 3a, Chystyliv, Ternotil Region, Ukraine, 47705, Ukraine https://orcid.org/0000-0003-3671-944X
  • Надія Євгенівна Стецюк Ternopil Regional Clinical Skin and Venereal Diseases Dispensary, Prince of Ostrog St. 37, Ternotil Region, Ukraine, 46000, Ukraine https://orcid.org/0000-0001-7528-9708

DOI:

https://doi.org/10.15587/2312-8372.2016.87560

Keywords:

manufacturing defect, labor costs, manufacturing defect losses, manufacturing defect records, operational control, manufacturing process, wage

Abstract

Market infrastructure formation of national economy requires a change in production orientation and sales channels, in particular, to ensure its quality and safety. Under the conditions of a saturated market and increased competition to improve the quality of products and reduce manufacturing defects should be one of the main tasks of the enterprise management system.

Research of specifics of the forest enterprises allowed to specify the technological aspects of internal accounting organization and develop a standard form of the manufacturing defect act, which makes it possible to identify the perpetrators of poorly manufactured products in various stages of production and transportation of products. Reduction of manufacturing defects causes an increase in the proportion of usable finished products, contributes to an increase in profit, gross income and profitability.

The article also provides recommendations for development of the scale, which summarizes the technological features of the timber processing and reflects wage, depending on the cause of manufacturing defect that isn’t a fault of the employee.

Author Biographies

Наталія Йосипівна Галушка, Private Entrepreneur Chubak Stepan, Transportna bichna St. 3a, Chystyliv, Ternotil Region, Ukraine, 47705

Candidate of Economic Sciences, Sales Manager

Надія Євгенівна Стецюк, Ternopil Regional Clinical Skin and Venereal Diseases Dispensary, Prince of Ostrog St. 37, Ternotil Region, Ukraine, 46000

Candidate of Economic Sciences, Accounting

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Published

2016-11-24

How to Cite

Галушка, Н. Й., & Стецюк, Н. Є. (2016). Investigation of economic nature and accounting of manufacturing defects on the example of forest enterprises. Technology Audit and Production Reserves, 6(5(32), 4–8. https://doi.org/10.15587/2312-8372.2016.87560

Issue

Vol. 6 No. 5(32) (2016): Problems of macroeconomics and socio-economic development. Development of productive forces and regional economy

Section

Problems of Macroeconomics and Socio-Economic Development: Original Research

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Copyright (c) 2016 Наталія Йосипівна Галушка, Надія Євгенівна Стецюк

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