THE INNOVATIVE APPROACH TO MANAGING THE PRODUCT QUALITY IN THE DIGITAL ECONOMY: INTELLECTUAL ACCOUNTING AND AUDIT

Natalia V. Gritsuk, Nadezhda V. Gamulinskaya, Elena V. Petrova

Abstract: The purpose of the article is to develop the innovative approach to managing the quality of products in the digital economy based on intellectual accounting and audit and to determine the conditions of its application. The authors determine the essence and advantages of intellectual accounting and audit as compared to the traditional approach to managing the quality of products and perform a comparative analysis of the traditional and innovative approaches to managing the quality of products in view of the forms of organization of entrepreneurship. Based on this, the authors determine the cases in which the innovative approach is preferable and determine the expedience of transfer to it. During comparison of the approaches to managing the quality of products the authors formulate the task of multi-criterial non-linear optimization and solve it with the help of the analytical hierarchical procedure (method of Thomas L. Saaty). Advantages of the innovative approach to managing the quality of products in the digital economy based on intellectual accounting and audit are substantiated, and it is shown that they are recognized by companies of all forms of organization. However, the possibilities of gaining these advantages and their value for companies are different. That's why each case requires consideration of possibilities and priorities of a company in the aspect of managing the product quality.

Keywords: Quality management; Product quality; Digital economy; AI; Authomatization of management; Intellectual accounting and audit

DOI: 10.24874/IJQR14.02-13

Recieved: 24.10.2019  Accepted: 11.02.2020  UDC: 338.246.83

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