The article is concerned with a relevant issue oforigin and adverse effects caused by defects of accounting and information system. The aim research and categorization of defects related to the perception of accounting information by recipients and the influence of such defects on efficiency of decision-making. Interdependence between the part of y the consumer because of defects and coefficient of accounting information perception has been determined in this work.
The article explores the application of the active control over quality costs that gives an opportunity not only to identify existing deficiencies and deviations, but also to optimize the structure and amount of quality costs, and to forecast future changes. The extension and modification of the tasks of the control over quality costs at the transition from passive to active forms is considered. The specific features of the active control system that distinguish it from the traditional one are identified.