Cálculo real del costo por proyecto en la Empresa Investigaciones y Proyectos Hidráulicos Villa Clara
Archivos
Fecha
2008-07-24
Autores
López Cordero, Leduán
Título de la revista
ISSN de la revista
Título del volumen
Editor
Universidad Central "Marta Abreu" de Las Villas
Resumen
La Calidad como función empresarial desde la segunda mitad del siglo pasado hasta
nuestros días ha constituido una variable primordial para la supervivencia de los
mercados. El éxito ha radicado en brindar productos y servicios con relación
costo-calidad más ventajosos, por lo que, los costos de calidad como disciplina han
venido a complementar la gestión de la calidad moderna.
Muchas empresas con sistemas de calidad certificados no poseen un sistema de
costos que permita conocer cuánto cuestan los esfuerzos por implementar, mantener
y mejorar la calidad. La gestión de la calidad se plantea en la mayoría de las
empresas a partir de las exigencias propias de estos sistemas, con una base
eminentemente ingenieril, y en pocas ocasiones su concepción se establece en
correspondencia con las características de los Sistemas de Costos existentes en
cada una de ellas, y que son los encargados de brindar parte importante de la
información necesaria para la toma de decisiones de la gerencia. Un sistema de
gestión de calidad debe estar debidamente complementado por los procedimientos
de cálculo de sus costos.
Este trabajo se realiza en la Empresa de Investigaciones y Proyectos Hidráulicos de
Villa Clara, con la finalidad de calcular los costos por proyectos incluyendo los
relativos a la calidad. Para el cumplimiento de nuestro objetivo se realizó una amplia
búsqueda bibliográfica, así como también un estudio de la empresa y de su sistema
de costo por órdenes, arribando a la determinación del costo real por proyectos,
considerando los elementos de costos de calidad.
Since the second half of past century until nowadays, quality, as managerial function, has been an essential element for market’s survival. The success lies on offering products and services with more profitable cost-quality relationship; that is why quality costs as a subject has come to complement modern quality management. A lot of enterprise with certified quality system does not posses a cost system that allows knowing the cost or efforts to implement, keep, and improve quality. Quality management is outlined in most enterprises from these systems own demands, with an eminently technical basis, and just in a few times its conception is established according to the characteristics of existing cost systems in each of them, and they are the ones recharged of offering the main part of the information needed to management decision making. A quality management system should be duly supplemented by calculus procedures of its costs. This work is carried out in the Company of Investigations and Hydraulic Projects of Villa Clara, with the purpose of calculating the costs for projects including the relatives to the quality. For the execution of our objective it was carried out a wide bibliographical search, as well as a study of the company and of their cost system for orders, arriving to the determination of the real cost for projects, considering the elements of costs of quality.
Since the second half of past century until nowadays, quality, as managerial function, has been an essential element for market’s survival. The success lies on offering products and services with more profitable cost-quality relationship; that is why quality costs as a subject has come to complement modern quality management. A lot of enterprise with certified quality system does not posses a cost system that allows knowing the cost or efforts to implement, keep, and improve quality. Quality management is outlined in most enterprises from these systems own demands, with an eminently technical basis, and just in a few times its conception is established according to the characteristics of existing cost systems in each of them, and they are the ones recharged of offering the main part of the information needed to management decision making. A quality management system should be duly supplemented by calculus procedures of its costs. This work is carried out in the Company of Investigations and Hydraulic Projects of Villa Clara, with the purpose of calculating the costs for projects including the relatives to the quality. For the execution of our objective it was carried out a wide bibliographical search, as well as a study of the company and of their cost system for orders, arriving to the determination of the real cost for projects, considering the elements of costs of quality.
Descripción
Palabras clave
Sistema de Costos, Sistema de Gestión de la Calidad, Gestión de la Calidad Total, Empresa de Investigaciones y Proyectos Hidráulicos