Aplicación de un procedimiento para el análisis de los costos asociados a la calidad en la UEB Fábrica de Maquinado automático, conformado y talabartería (COMAT)
Fecha
2015-07-22
Autores
Boza Villalba, Sadí Milagros
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Editor
Universidad Central "Marta Abreu" de Las Villas
Resumen
La presente investigación se realiza en la UEB Fábrica de maquinado automático, conformado y talabartería (COMAT); perteneciente a la Empresa Militar Industrial Mayor Gral. Ignacio Agramonte, de la provincia de Camagüey. La misma venía presentando dificultades en su sistema de costo asociados a la calidad dados fundamentalmente por el desconocimiento de los trabajadores sobre el tema, una alta generación de costo y dificultad para la toma de decisiones objetivas en el proceso de mejora de calidad; por lo que el objetivo de esta investigación es el de aplicar un procedimiento para el cálculo y análisis de los costos asociados a la calidad en esta organización. Para cumplir con este objetivo se realizó un estudio bibliográfico abarcando diferentes aspectos sobre los costos asociados a la calidad y la importancia de su conocimiento con vistas a determinar oportunidades de mejora lo que permitió encontrar el procedimiento adecuado a aplicar en la entidad objeto de estudio. Para el desarrollo de la investigación se utilizan técnicas de recopilación de información, diagrama Causa-Efecto, diagrama de Pareto, método de expertos, entre otros. La aplicación de este procedimiento permitió conocer los costos asociados a la calidad que se generaban; donde los costos por fallas internas representan el 58.43% de los costos totales de calidad y llegar a una toma de decisiones basado en hechos para la mejora.
This research is done in the factory UEB automatic machining, forming and harness (COMAT); belonging to the Military Industrial Company Major Gral. Ignacio Agramonte, Camaguey province. It had been experiencing difficulties in their system cost associated with the quality given mainly by the lack of workers on the subject, a high generation cost and difficulty of making objective decisions in the process of quality improvement; so the goal of this research is to apply a method of calculation and analysis of the costs associated with quality in this organization. To meet this objective a literature covering different aspects of the costs associated with the quality and importance of their knowledge in order to identify opportunities for improvement which allowed finding the proper procedure to be applied in the institution under study. Development of research data collection techniques, cause-effect diagram, Pareto chart, expert method, among others are used. The application of this procedure yielded information quality costs that were generated; where the costs of internal failures represent 58.43% of the total cost of quality and reach a decision based on facts for improvement.
This research is done in the factory UEB automatic machining, forming and harness (COMAT); belonging to the Military Industrial Company Major Gral. Ignacio Agramonte, Camaguey province. It had been experiencing difficulties in their system cost associated with the quality given mainly by the lack of workers on the subject, a high generation cost and difficulty of making objective decisions in the process of quality improvement; so the goal of this research is to apply a method of calculation and analysis of the costs associated with quality in this organization. To meet this objective a literature covering different aspects of the costs associated with the quality and importance of their knowledge in order to identify opportunities for improvement which allowed finding the proper procedure to be applied in the institution under study. Development of research data collection techniques, cause-effect diagram, Pareto chart, expert method, among others are used. The application of this procedure yielded information quality costs that were generated; where the costs of internal failures represent 58.43% of the total cost of quality and reach a decision based on facts for improvement.
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Palabras clave
UEB Fábrica de Maquinado automático, conformado y talabartería ( COMAT), Empresa Militar Industrial Mayor Gral. Ignacio Agramonte, Camaguey, Gestión de la Calidad