Procedimiento para la identificación y gestión de los costos asociados a la calidad en la Comercializadora ITH División Villa Clara
Fecha
2009-07-24
Autores
Mora Herrera, Héctor
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Editor
Universidad Central “Marta Abreu” de las Villas.
Resumen
Motivado por la necesidad existente en la Comercializadora Mayorista ITH de contar con una herramienta para el la identificación y gestión de los costos asociados con la calidad se concibe la presente investigación con la finalidad de mejorar el nivel de servicio al cliente y los indicadores de gestión de la empresa. El desarrollo de la investigación se sustenta, en el empleo de métodos de investigación científica tanto heurísticos como matemáticos, así como, resoluciones, normas, principios y otros los cuales se integran con la utilización del enfoque en sistema.
El procedimiento propuesto, está compuesto por varias etapas que de manera integrada, permiten un correcto y efectivo diseño de indicadores de costos asociados a la calidad, teniendo en cuenta la mejora continua del sistema.
Los resultados más significativos que fueron alcanzados, se destacan a continuación:
Un procedimiento que permite lograr mejoras en la cadena de suministros al concebir indicadores de eficiencia asociados a los costos de los procesos involucrados.
Un grupo de indicadores así como sus umbrales de medición que permiten a la empresa conocer en qué situación se encuentra respecto a los costos e identificar las oportunidades de mejora
Este procedimiento a pesar de haberse concebido para la empresa Comercializadora Mayorista ITH Villa Clara puede ser generalizado a otras divisiones de la Comercializadora mayorista ITH del País.
Motivated by the existent necessity in the Comercializadora Wholesaler ITH of having a tool for the the identification and administration of the costs associated with the quality is conceived the present investigation with the purpose of improving the level of service to the client and the indicators of administration of the company. The development of the investigation is sustained, in the employment of methods of scientific investigation so much heuristic as mathematical, as well as, resolutions, norms, principles and other which are integrated with the use of the focus in system. The proposed procedure, it is compound for several stages that in an integrated way, they allow a correct one and cash design of indicators of costs associated to the quality, keeping in mind the continuous improvement of the system. The most significant results that were reached stand out next: The developed procedure allows to achieve improvements in the chain of supplies when conceiving indicators of efficiency associated to the costs of the involved processes. was designed a group of indicators as well as its mensuration thresholds that allow to the company to know in what situation it is regarding the costs and to identify the opportunities of improvement The procedure in spite of having been conceived for the company Comercializadora Wholesaler ITH Villa Clara it can be generalized to any company that he/she carries out the activities of, storage, commercialization and physical distribution of products
Motivated by the existent necessity in the Comercializadora Wholesaler ITH of having a tool for the the identification and administration of the costs associated with the quality is conceived the present investigation with the purpose of improving the level of service to the client and the indicators of administration of the company. The development of the investigation is sustained, in the employment of methods of scientific investigation so much heuristic as mathematical, as well as, resolutions, norms, principles and other which are integrated with the use of the focus in system. The proposed procedure, it is compound for several stages that in an integrated way, they allow a correct one and cash design of indicators of costs associated to the quality, keeping in mind the continuous improvement of the system. The most significant results that were reached stand out next: The developed procedure allows to achieve improvements in the chain of supplies when conceiving indicators of efficiency associated to the costs of the involved processes. was designed a group of indicators as well as its mensuration thresholds that allow to the company to know in what situation it is regarding the costs and to identify the opportunities of improvement The procedure in spite of having been conceived for the company Comercializadora Wholesaler ITH Villa Clara it can be generalized to any company that he/she carries out the activities of, storage, commercialization and physical distribution of products
Descripción
Palabras clave
Gestión de la Calidad, Comercializadora Mayorista ITH, Cálculo de los Costos