ECONOMIC ASPECTS OF ENSURING QUALITY ON PHARMACEUTICAL COMPANIES

Main types of classifications of quality costs are considered in the paper. Quality cost allocation on business processes of the pharmaceutical company is proved. This model is based on quality costs classification by the principle of usefulness (cost of conformance and business process cost of non-conformance). It should be noted that the process management concept allows to increase satisfaction of consumers' requirements and the manufacturing organization achieves high financial results and benefits. The process management concept for quality costs will allow to identify critical types of productive activity, to reveal unproductive costs of each production stage and distribution of medicines and to optimize quality costs. Responsibility pharmaceutical company departments for collection, accounting and quality cost analysis is determined. In the conditions of ensuring quality such approach allows to organize planning, rationing and analysis of quality costs on business processes and responsibility centres of the pharmaceutical company.