Internal quality control system for IT services: accounting and management aspects

Abstract

Abstract: The purpose of the article is to develop theoretical and methodological foundations for an internal IT service quality control system by integrating accounting and management approaches, taking into account the industry-specific features of information technology companies. The following general scientific methods of cognition were used: a systematic approach to forming a holistic view of the quality control system; structural and functional analysis to determine the relationships between the elements of the system; methods of classification and systematization in the development of a typology of quality indicators; generalization of theoretical provisions and practical recommendations; modeling of organizational structures for quality management. The specific characteristics of IT services that affect the organization of quality control have been systematized: intangibility, impossibility of storage, simultaneity of production and consumption, personalization of decisions, dependence on staff qualifications. A three-component system of IT service quality indicators has been developed, which includes technical parameters (service availability coefficient, response time, bandwidth), customer-oriented criteria (satisfaction index, customer retention rate), and economic indicators (quality assurance costs, return on investment in quality). Methodological support for the integration of accounting and management procedures has been substantiated through the creation of a unified information platform that combines data from IT infrastructure monitoring, project management, customer interaction, and financial accounting systems. A three-level organizational structure for quality management is described: strategic level (senior management, quality committee), tactical level (quality managers, coordination between departments), operational level (executors, primary data collection). The features of adapting the control system to project activities are determined by appointing persons responsible for quality in each project and developing specific control criteria. An effective internal quality control system for IT services requires a comprehensive combination of accounting and management approaches, with mandatory consideration of industry specifics. The practical implementation of the proposed concept will enable IT companies to increase their competitiveness by ensuring consistently high quality services, optimizing quality costs, and improving customer satisfaction. Keywords: accounting and management procedures, quality indicators, information support, competitiveness, IT company.