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Bulletin of the State University of Education. Series: Economics

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THE PROBLEMS OF QUALITY ASSURANCE OF CALCULATION SYSTEMS

Abstract

The research takes into consideration the problems of quality assurance of calculation
systems of large-scale companies. From the point of view of quality management
there has been clarified the detention of quality in calculation and there has been created
system of imperative requirements providing the quality of modern calculation systems.
The quality assurance system in calculation under consideration includes six principles
and three general quality requirements. Their observance allows organizing a highly effective
calculating providing the quality of both calculation processes and calculation
data as a result.

About the Author

Alexandr Malyavko
Volgograd State University
Russian Federation


References

1. Концепция развития бухгалтерского учета и отчетности в Российской Федерации на среднесрочную перспективу: одобрена приказом Минфина РФ от 01 июля 2004 г. № 180 // Бухгалтерский учет. - 2004. - № 27.

2. ГОСТ Р ИСО 9000-2001. Системы менеджмента качества. Основные положения и словарь. - М.: ИПК Издательство стандартов, 2001.

3. Хачатуров А.Е., Куликова А.Е. Основы менеджмента качества: Учебное пособие - М. : Дело и Сервис, 2003.


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ISSN 2949-5040 (Print)
ISSN 2949-5024 (Online)