DOI: http://doi.org/10.15350/24097616.2020.1.12

Tatiana A. Skobeltsyna – Master’s student of Department of quality management, standardization and documental management, Reshetnev Siberian State University of Science and Technology, Krasnoyarsk Russian Federation, Е-mail: tanyasha_@mail.ru

Elena V. Zamiralova – Candidate of economic Sciences, associate Professor, associate Professor of the Department of management quality, standardization and documentation management, Director of the Institute of full-time education Reshetnev Siberian State University of Science and Technology, Krasnoyarsk, Russian Federation, E-mail: zamiralova@mail.ru

Abstract. The economy of a preschool institution depends directly on the satisfaction with the quality of services provided by its consumers. The quality management system and its main tool – process audit-will help ensure the appropriate level of management in the institution. The preschool institution, being in the conditions of high competition and high costs, does not always properly ensure compliance with the established requirements. The purpose of the work is to show the practical application of internal audit of processes in preschool institutions as a tool for improving the economy and reducing losses. As the methodology applied: process approach, risk-based thinking, cost model of the process, internal audit of the process. The scope of application extends to the quality management system of non-state preschool institutions. Due to the weak implementation of quality management systems in preschool institutions and the lack of practical experience in auditing processes, the presented results are new. The following results are obtained: the main processes of preschool institutions are defined and the scheme of their interaction is constructed; defines a process with the greatest risk the process “Reception of children in the beginning of the working day”; for the selected process estimated costs and losses, an assessment of its effectiveness; internal audit process showed the presence of inconsistencies, to eliminate which the proposed relevant action.

Keywords: preschool institution, quality management system, process network, risks, cost model, efficiency, internal audit of the process, inconsistencies, corrective actions.

References:

1. Guidelines for auditing management systems, third edition, 2018-07. (in Russian)
2. Adler U.P., Schepetova S.E. Do we need a «quality economy system? Is it right». Standards and Quality, 2001, no. 12, pp. 68-70.  (in Russian)
3. Badalova A. G., Panteleev A.V. Risk Management activities of the enterprise, Moscow, University book Publ., 2017, 234 p. (in Russian)
4. Dzedik V. A., Ezrakhovich A. Creation and audit of quality management systems in accordance with the international standard ISO 9001: 2015. Volgograd, Printerr Design Publ., 2015, 300 p. (in Russian)
5. Zhemchugova O. V., Levshina V. V., Levshin L. M. Choosing a method for applying risk-based thinking in an organization. Economics and entrepreneurship, 2017, no. 11, pp. 1063-1066. (in Russian) DOI: https://elibrary.ru/item.asp?id=32407698
6. Zamiralova E. V. Recommendations for implementing the new requirements of the standard GOST R ISO 9001-2015 on internal audit of the quality management syste. Bulletin of the Altai Academy of Economics and Law, 2018, no 8, pp. 78-82. (in Russian) URL: https://vaael.ru/ru/article/view?id=204
7. Kittler I. V., Yurochkina J. A. The Development of the kindergarten in modern conditions, 2014, no 2, pp. 244-249 (in Russian)
8. Levshina V. V., Buka E. S. Formation of the University quality management system. Krasnoyarsk. SibSTU Publ., 2004, 324 p. (in Russian) URL: https://elibrary.ru/item.asp?id=13103821
9. Ogryzkov T. I., Manakova I. A. Application of risk-based thinking in the organization for the provision of banking services. CITISE, 2019, no. 3(20). (in Russian) URL: https://www.elibrary.ru/item.asp?id=39135324
10. Odinets T. A., Semisalova E. V. the Use of models for assessing the cost of quality in a service organization. Bulletin of the Altai Academy of Economics and Law, 2018, no. 8. pp. 201-207. (in Russian) URL: https://www.elibrary.ru/item.asp?id=36834596
11. Repin V. V., Eliferov V. G. Process approach to management: business process Modeling, Moscow, 2004, 90 p. (in Russian)
12. Svitkin M. Z. The Process approach in the implementation of quality management systems in the organization. Standards and Quality, 2002, no. 3. pp. 74-77. (in Russian)
13. Levshina V. V. Organization’s quality management system. Monograph, Novosibirsk, 2018, 208 p. (in Russian)
14. Tsyganenko A. V., Zamiralova E. V. the Experience of introduction approaches to the assessment of quality costs in the enterprise. Science and business: development paths, 2018, no. 12(90), pp. 178-181. (in Russian) URL: https://elibrary.ru/item.asp?id=37131635
15. Shadrin A. D. A Process approaches. Basics and methods of implementation, vol. 16-17, Moscow, 2002. (in Russian)
16. Yakovleva E. A. Analysis of the economic efficiency of innovations based on the cost approach. Creative economy, 2015, vol. 9, no. 11, 1385-1396 pp. (in Russian) DOI: 18334/ce.9.11.2169

For citation:

Skobeltsyna T.A., Zamiralova E.V. Use of internal audit processes to improve the economy of preschool institutions. CITISE, 2020, no. 1, pp. 124-134. DOI: http://doi.org/1.15350/2409761.2020.1.12