Procedimiento para el Cálculo de los Costos de Calidad para la producción de huevos en la Empresa Avícola Santa Clara
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Fecha
2007-07-24
Autores
Lage Fandiño, Yaima
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Editor
Universidad Central “Marta Abreu” de Las Villas
Resumen
La Gestión de la Calidad ha evolucionado hasta convertirse en un eslabón fundamental para la supervivencia de las organizaciones en el competitivo mundo empresarial en Cuba. No es menos cierto que todavía existen tendencias a obtener resultados económicos a corto plazo, pero van imperando las Direcciones Empresariales Nacionales con óptica estratégica y más relacionadas con las necesidades nacionales e internacionales, demostrando que la calidad es una herramienta indispensable para la elevación del nivel de Gestión Empresarial de nuestras organizaciones.
Queda demostrado que no se puede mantener un buen Sistema de Gestión de Calidad si no se conocen cuanto cuestan los esfuerzos para mantenerlos y perfeccionarlos. Los costos de calidad constituyen una de las fuentes más importantes para muchas empresas, para que con un enfoque económico de las dificultades se logre una sencibilización por parte de sus directivos para el trazado de estrategias de mejoras y de este modo lograr elevar los índices de rentabilidad, eficiencia y eficacia.
Muchas empresas se encuentran en el proceso de Perfeccionamiento Empresarial, con Sistemas de Gestión de la Calidad certificados, más no cuentan con un Sistema de Costos de Calidad, solamente los clasifican en sus manuales, sin darle el debido seguimiento y control.
Esta investigación se realiza con la finalidad de definir los elementos de los costos de calidad y proponer un procedimiento para el cálculo de los mismos en la producción de huevo de la Empresa Avícola Santa Clara (EASC).
Quality Administration has changed to become a fundamental item for the survival of the organizations in the competitive managerial environment in Cuba. Although some of them still presents the tendency of obtaining economic results in short terms, but, the Managers National Direction is commanded with strategic optic and many of then are related with the national and international necessities. They are demonstrating that quality is a must have tool for de elation of the management level of our organization. it is demonstrated that no one can keep a good Quality System Administration without knowing the efforts to keep it and improve it. The Quality’s Cost constitute one of the more important sources for many enterprises, so that, with an economic focus of the problem the managers are sensitive with the planning of growing strategies and the way to succeed in the elevation of profitability, efficiency and effectiveness indexes. Many enterprises are immersed in the management perfection process, with Quality Certified System, they only classified in their manuals, without giving then the appropriate control. The definition of the elements in quality cost and proposal of a procedure for their calculus in the eggs production of the Santa Clara avian enterprise are the main goals of this work.
Quality Administration has changed to become a fundamental item for the survival of the organizations in the competitive managerial environment in Cuba. Although some of them still presents the tendency of obtaining economic results in short terms, but, the Managers National Direction is commanded with strategic optic and many of then are related with the national and international necessities. They are demonstrating that quality is a must have tool for de elation of the management level of our organization. it is demonstrated that no one can keep a good Quality System Administration without knowing the efforts to keep it and improve it. The Quality’s Cost constitute one of the more important sources for many enterprises, so that, with an economic focus of the problem the managers are sensitive with the planning of growing strategies and the way to succeed in the elevation of profitability, efficiency and effectiveness indexes. Many enterprises are immersed in the management perfection process, with Quality Certified System, they only classified in their manuals, without giving then the appropriate control. The definition of the elements in quality cost and proposal of a procedure for their calculus in the eggs production of the Santa Clara avian enterprise are the main goals of this work.
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Palabras clave
Cálculo de Costos, Gestión de la Calidad, Empresa Avícola Santa Clara, Contabilidad de Costos