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Cost Accounting for Product Certification in Quality Management Systems

Author

Listed:
  • Tetyana Kaminska

    (National University of Life and Environmental Sciences of Ukraine, Kyiv, Ukraine)

  • Lyudmyla Shatkovska

    (National University of Life and Environmental Sciences of Ukraine, Kyiv, Ukraine)

Abstract

The article is to study the certification process from the perspective of its reflection in the accounting and determination of the main aspects of accounting maintenance of product certification process management of certification according to the legislation of Ukraine and technical requirements of the EU. There is made a review of Ukrainian and foreign scientists' publications on various aspects of certification and its reflection in the accounting. There are analysed the basic regulations governing the implementation process of certification in Ukraine, in particular, establishing mandatory certification for the relevant product groups. There are considered in detail the procedures of products certification in Ukraine and conformity assessment in the case of its exports to the EU by the rules and standards of international law. There are defined the main objects of accounting of certification process, and proved the order of certification in accounting. There are offered the directions of quality management accounting in companies of Ukraine according to the harmonization of international technical regulations of products quality.

Suggested Citation

  • Tetyana Kaminska & Lyudmyla Shatkovska, 2015. "Cost Accounting for Product Certification in Quality Management Systems," Oblik i finansi, Institute of Accounting and Finance, issue 3, pages 20-25, September.
    • Handle: RePEc:iaf:journl:y:2015:i:3:p:20-25
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    File URL: http://www.afj.org.ua/pdf/294-oblik-vitrat-na-sertifikaciyu-produkcii-v-sistemi-upravlinnya-yakistyu.pdf
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    File URL: http://www.afj.org.ua/en/article/294/
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    More about this item

    Keywords

    quality management; certification; accounting; costs; conformity declaration;
    All these keywords.

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

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