Aplicación del procedimiento para el cálculo y análisis de los costos de la calidad en la Empresa de Investigaciones y Proyectos Hidráulicos de Villa Clara
Fecha
2017-06-20
Autores
Gil Marrero, Dianelis
Título de la revista
ISSN de la revista
Título del volumen
Editor
Universidad Central "Marta Abreu" de Las Villas. Faculdad de Ciencias Económicas. Departamento de Contabilidad y Finanzas
Resumen
La existencia de un sistema de calidad certificado no permite siempre conocer
mediante el sistema de costos de la empresa, todo lo que se invierte en cuanto a la
implementación, mantenimiento y mejora de la calidad vinculada al proceso
productivo realizado por la entidad. Los costos de la calidad cuando son controlados,
pueden constituir una herramienta de trabajo muy importante en manos de los
directivos de la organización en cuanto a la toma de decisiones, ya que los mismos
nos permiten conocer dónde es que están muchas de las deficiencias de la entidad.
Este trabajo se realiza en la Empresa de Investigaciones y Proyectos Hidráulicos de
Villa Clara, con el propósito de aplicar un procedimiento para el cálculo de los costos
de calidad por proyectos. Para el cumplimiento de este objetivo se realizó una amplia
búsqueda bibliográfica, un estudio del sistema productivo de la empresa y de su
sistema de gestión de la calidad.
Con la utilización del procedimiento se puede determinar el costo real y
presupuestado, lo que permite calcular las variaciones desde una óptica que
garantice mayor veracidad en las actividades y priorice la gestión de los costos de
calidad como aspectos importantes en el proceso de mejora continua, elementos
indispensables en el proceso de Perfeccionamiento empresarial. Además se realiza
un procedimiento contable para tratar los costos de calidad, a través de las
actividades.
The existence of a system of certificate quality not permits not always know by means of the system of costs of the undertaking, all that it inverts as for the instauration, maintenance and better of the related quality to the productive process made by the entity. The costs of the quality when are controlled, can constitute a tool of very important work in hands of the directives of the organization as for takes it of decisions, since the same permits know us where is that are many of the deficiencies of the entity. This work is done in the company and Hydraulic Research Projects Villa Clara, with the purpose to apply a procedure for the calculation of the costs of quality for projects. For the fulfillment of this objective carried out a wide bibliographical search, a study of the productive system of the undertaking and of your system of step of the quality. With the use of the procedure it can decide to him the real cost and budgeted, which permits calculate the variations from optics that guarantee major veracity in the activities and grants the priority to the step of the costs of quality as important aspects in the process of endless improvement, indispensable elements in the process of managerial perfecting. Moreover a countable procedure is carried out to treat the costs of quality, through the activities.
The existence of a system of certificate quality not permits not always know by means of the system of costs of the undertaking, all that it inverts as for the instauration, maintenance and better of the related quality to the productive process made by the entity. The costs of the quality when are controlled, can constitute a tool of very important work in hands of the directives of the organization as for takes it of decisions, since the same permits know us where is that are many of the deficiencies of the entity. This work is done in the company and Hydraulic Research Projects Villa Clara, with the purpose to apply a procedure for the calculation of the costs of quality for projects. For the fulfillment of this objective carried out a wide bibliographical search, a study of the productive system of the undertaking and of your system of step of the quality. With the use of the procedure it can decide to him the real cost and budgeted, which permits calculate the variations from optics that guarantee major veracity in the activities and grants the priority to the step of the costs of quality as important aspects in the process of endless improvement, indispensable elements in the process of managerial perfecting. Moreover a countable procedure is carried out to treat the costs of quality, through the activities.
Descripción
Palabras clave
Sistema de Costos, Sistema de Calidad