Correspondence between total cost and quality of goods

UDC 658.562
Publication date: 29.12.2020
International Journal of Professional Science №12-2020

Correspondence between total cost and quality of goods

Smetanina T.V.
Candidate of Economic Sciences, Associate Professor
of St. Petersburg State University of Industrial Technologies,
St. Petersburg, RF
Abstract: The study determined the correspondence between the cost and quality of goods and services. The theoretical analysis was based on the theory of the classics of economics and quality management. During the disclosure of the topic, specific examples of assessing the cost of goods and services were given. Considerable attention is paid to the concept of the universal form of value, as well as the exchange value of goods and services. Exchange plays a decisive role in determining the correspondence between different types of values for different goods and services. The regulating factor in this process is the use value of the goods and services involved in it. It is possible to compare the quality for different goods and services based on management standards, as well as audit standards. Modern theories of penetration and distortion explain the close interconnection of standards with the comparative quality of goods and services involved in the exchange.
Keywords: Commodity, conformity, total value, quality, equivalent, use value, base value, services, penetration theory, distortion theory.

The research is devoted to the study of the nature of product quality. The relevance of this issue is undeniable. The object of the research was the goods and services, as well as the standards governing their production. The comparability of quality and cost became the main task, the solution of which became the goal of this theoretical analysis.

A commodity can be expressed in terms of the base value of the material of which it is composed. Two goods can be approximated in value to each other if both goods are expressed in terms of the cost of the material. Moreover, it is not even necessary that this material was the basis of the production of each. The main thing is that there is a need to exchange this product for the appropriate one.

The base cost of a material can be represented as a general form of value.

Products can vary their value in a simple and uniform way. Since the basic component of this value is one product, which is the basis for assessing their value.

This form of value is different from the use value of the goods. Since the exchange is the basis. If there is a need to exchange a product, then, accordingly, this product can be exchanged at a value different from its consumer value.

One product acts as a measure of value. All other products are identified as equivalent.

The expanded form of value actually occurs for the first time when one product of labor, for example, cattle, is no longer as an exception, but is usually exchanged for many other goods [1, p. 123].

The values ​​of goods expressed in terms of one good change the nature of these values ​​and predetermine the exchange value of each of the goods involved in the exchange.

That is, we understand how much a given product can cost, expressed through an independent product, which is also equivalent in value to the other goods involved in the exchange.

The universal form of value arises only as a common cause of the entire commodity world. The value of goods is a social being, then their value form must also be a socially significant form.

If there is a commodity associated with a universal form of value, then the commodities that are compared with it have both qualitative and quantitative analogies. The reason for this is the reflection of their values ​​in the same product.

A product that is equivalent becomes an exponent of the assessment of the value of human labor embodied in this product. Through this human labor, it is possible to evaluate both the quantity and quality of the goods compared with it.

If we develop these thoughts further, we can determine that the quality of goods that are compared with an equivalent product depends on the quality of the equivalent product.

The exchange can take place provided that the quality of the exchanged goods is comparable to each other.

The benchmark for the comparability of quality is the applicable standards. Suppose, when assessing the compliance of the organization’s financial statements with the current regulatory framework, we can be guided by the compliance of the conclusions made in the opinion of specialists, accepted and existing to be International Standards on Auditing (ISA) [2,3].

If we are talking about the management of an organization and the assessment of its quality, in our conclusions we will be guided by the established international management standards (IMS) [4].

The rules that underlie the functioning of a product or service should assess their quality. If it is, it is equivalent, then there will be a commodity with a universal form of value, which will predetermine the comparability of goods and services.

Deviations from the rules will predetermine the variation in the value of goods and the relationship between price and quality.

Use values ​​can also vary and depend on the quality of comparable goods and services.

If we consider Maslow’s theory [5, 6], then the comparability of consumer preferences can form the basis for the formation of the use values ​​of goods that realize consumer values.

The higher the level of consumer preferences, the wider the formation of demand for goods and services among potential consumers. They become more individual, characterized by unique quality characteristics.

Finding a product with a universal form of value for more demanding consumers becomes more difficult.

Maslow’s pyramid cuts off the less demanding consumers from the consumers with basic preferences from level to level.

This in turn creates a more complex relationship between the goods and services consumed.

The universal valuation of goods and the explanation of the quality of comparable labor results, the importance of standards in this assessment, is confirmed by the theory of distortion, and the theory of penetration [7-12].

Quality assessment can be carried out using the theory of F. Kotlev [13] and E. Deming [14].

The conclusions made predetermine the importance of using quality standards on the territory of the Russian Federation [15].


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