Cálculo de los costos de calidad en conjunto con medidas no financieras en la Empresa de Muebles “Lidex” Ciego de Ávila
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Fecha
2008-07-24
Autores
Fernández Capestany, Lytyet
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Editor
Universidad Central “Marta Abreu” de Las Villas
Resumen
Cálculo de los costos de calidad en conjunto con medidas no financieras en la
empresa de muebles Lidex “Camilo Cienfuegos” de Ciego de Ávila, se realiza a
petición de la Dirección General de la empresa y de la Dirección de la Gestión,
Control y Desarrollo de la Calidad por la necesidad de contar con una herramienta
que ayude a retroalimentar la información referida al cálculo de los costos de
calidad con vista a detectar áreas con problemas.
Para el logro del objetivo se utiliza la tormenta de ideas con criterio de expertos, la
encuesta y la revisión de documentos.
Este trabajo propone indicadores no financieros asociados al cálculo de los costos
de calidad, donde se expone un modelo para identificarlos y clasificarlos en las
categorías de prevención, evaluación, fallos internos y fallos externos, para cada
proceso definido en el Sistema de Gestión de la Calidad (SGC) .Por último se
procede a la validación en los procesos claves.
¨Calculation of Quality Costs in the Furniture Enterprise Lidex ¨Camilo Cienfuegos¨ of Ciego de Ávila¨ is made after a petition made by the General Direction of the enterprise as well as by the Quality Management, Control and Development Direction, due to the necessity of calculating the quality cost, taking into account the peculiarities of the wooden and metallic goods production. In order to archive this objective, some methods of an empiric and statisticmathematical level, as well as some techniques such as: documents revision, expert’s criteria, surveys and work groups; are used. This work proposes the calculation of the costs of quality together with measuring not financial of novel form using the categories of prevention, evaluation and shortcomings for each process of the quality management system, allowing having real and necessary information at all levels, which gives the possibility of an adequate decision making regarding the performance improvement.
¨Calculation of Quality Costs in the Furniture Enterprise Lidex ¨Camilo Cienfuegos¨ of Ciego de Ávila¨ is made after a petition made by the General Direction of the enterprise as well as by the Quality Management, Control and Development Direction, due to the necessity of calculating the quality cost, taking into account the peculiarities of the wooden and metallic goods production. In order to archive this objective, some methods of an empiric and statisticmathematical level, as well as some techniques such as: documents revision, expert’s criteria, surveys and work groups; are used. This work proposes the calculation of the costs of quality together with measuring not financial of novel form using the categories of prevention, evaluation and shortcomings for each process of the quality management system, allowing having real and necessary information at all levels, which gives the possibility of an adequate decision making regarding the performance improvement.
Descripción
Palabras clave
Calidad, Costo de Calidad, Empresa Lidex “Camilo Cienfuegos”, Sistema de Gestión de la Calidad