Subject The unification of standard methods of accounting for all costs of the enterprise necessitates managing the cost of product quality control based on a multifunctional model of analytic accounting for costs outside routine accounting procedures. This contributes to updating the various methods of management accounting within the Quality Control business process. Objectives The aim of the study is to identify a group of processes related to quality control, create a list of cost items for quality control, and to build a model of management accounting for the Quality Control business process. Methods Through selecting the key points to manage costs related to quality control, I underpin and shape the basic analytical levels of accounting model for the Quality Control business process, systematize objects of analytical accounting for costs of quality control by each account level. Results I offer a set of accounting items based on the functionality criterion of financial responsibility center (FRC) in the field of quality. As part of the modular system of accounting for cost of quality control, I propose three accounting modules that differ by the functional feature. The paper provides a standard (basic) list of cost items for quality management and a model of management accounting consisting of several levels. The model depends on the management objectives and is flexible and open to changes. Conclusions The three-module approach to distribution of cost of quality control will enable to easily distribute costs between functional managers and identify "bottlenecks" in quality control.
Keywords: quality, management accounting, cost, business process
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