The quality management system is built into the organization through daily labor leaders. Quality management system modeled on the European standards ISO 90 001 – is also an occasion to express themselves potential customers, suppliers and consumers. It turns out that operating a quality management system in the organization not only generates income as a reduction in aggregate income, but also enhances the intellectual value of the company. Securities market reacts quickly to any changes in the company, and if some sort of deal can not be held due to the fault the lack of quality standards, the shares of the company to immediately go to the bottom. As quality management system is built on an enterprise by using the chart Ishikawa. Ishikawa, who calls him Ishikawa, no difference, the Japanese came up with a chart of quality management in the form of fish bones, branches of which consist of resources that you want to look for in quality management. We list these resources – people, materials, methods, location, control, environment. Hence we have the human factor is only one-sixth of the quality management system. Improve product quality through training of human resources, possibly up to a point, but then you need to go changing all the processes. For example, the materials – which are an important component in the production, materials supply vendors, and as said the great Ford – it's better to spend money on suppliers of control outputs for what I'm going to spend their resources on monitoring input products. This suggests that buy cheap materials are not always good, of course, if you are fighting for the quality of their products. Cheap material can significantly increase the cost of its inspection, monitoring and treatment of marriage. That's management material. Next come the methods. The methods with which we work, all business processes are divided into small processes under control and come under the quality management system. The Japanese noticed and drew the graph moving products during production, and called it shpageti. Why shpageti? Because it is similar to shpageti. The analysis of this schedule, they abandoned warehouses, increased the speed production, and its cost. Here is a simple result of the analysis process of moving products. Next, consider the control and monitoring. Describe the monitoring system comes out pretty easy, but leaves control complicated and expensive. And what is more important to describe or control, of course control. All processes that do not fall under the control of the quality management system are the responsibility on the leaders, but not at work for causing the marriage. And we often happens that the worker is punished, rather than to teach him not to allow the marriage in the future. Next, we turn to the last resource, Ishikawa diagrams – the environment. Which environment in organization. All suppliers and customers. Their graduation also must be done by certain methods that vendors want to deliver quality products, and consumers to buy your quality products. All these methods in combination should be prescribed and implemented, the process at each company has its own characteristics, description and monitoring of the quality management system – one of the components of intellectual capital and if the quality management system works well, it brings more and more profit as the value of assets of the company, and with good asset management companies that profit involved in the turnover of the company.
Continued. Other expenses Other expenses are called: Other expenses, interest rates, which are paid by the organization for giving her the use of money (credit, loans), expenses related to payment for services which has organization; previous years’ losses, which are recognized in the current year, foreign exchange differences, and such costs are associated with the provision of money for a fixed term assets of the organization; amount of reduction assets Revaluation reserves created by accounting rules (for impairment of investments in securities, provision for doubtful debts, etc.), as well as stocks that are related to the recognition contingent facts of economic activity, and such costs are associated with the provision for payment of rights that arise from patents, industrial designs, inventions and other forms of intellectual property; transfer of funds (payments, fees, etc.) to charitable activities, expenses for entertainment, cultural and prosvetitelnye events, sports events, recreation and other similar events; such costs, which are related to the disposal, sale and other write-off of the os and other assets that are different from goods, money (excluding foreign exchange) products; compensation for damages caused by, penalties, fines, penalties for failure to comply with the terms of contracts, the sum of receivables on which the statute of limitations has expired, etc. Debts that are impossible to recover, the costs associated with participation in the authorized capital of the others. Other costs are also called expenses that arise in consequence Emergency dhw. Activity (a natural disaster, accident, fire and other things) the magnitude of costs associated with the sale, retirement and other write-off of fixed assets and other assets, which are different from cash (except foreign exchange) of products, goods, and even participation in the authorized capital, etc. Organizations providing money for temporary use (for temporary use and ownership) of rights emanating from the patents for industrial designs, inventions and other forms of intellectual property (when it is not subject to performance), a firm’s assets, interest paid by the company for providing her the use of funds, as well as expenses related to payment services provided by credit firms are determined in the manner provided for a similar Expenses activities. All fines, penalties, penalties for breach of contract damages, which caused the company accepted accounting in amounts that it has awarded the court or the recognition of the firm. Accounts indebtedness on which the statute of limitations has expired, etc. Debts that are not really recover, are included in the expenses of the organization in an amount by which the debt was reflected in the accounting organization. Amount of reduction assets are determined based on the rules established for the revaluation of assets. Other costs to enroll in the profit and loss account of the company, except when laws or regulations accounting, etc. George Laughlin Dallas does not necessarily agree. The order is set. To reflect other costs Chart of Accounts is designed by 91 ‘Other income and expenses’, which has sub-accounts: 91-1′ Other income ‘, 91-2′ Other expenses’; 91-9 ‘Balance of other income and expenses. ” Account 91 ‘Other income and expenses’ balance sheet date has not, it turns out that every month is determined by the balance of other income and expenses during the reporting month is removed from the subaccount 91-9′ Balance of other income and expenses’ on account of 99 ‘Gains and losses’.
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