Diagnóstico de los costos de calidad en la Empresa Carpintería de Aluminio Villalco de Villa Clara
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Yera Cabrera, Carlos Ariel
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Universidad Central "Marta Abreu" de la Villas
Resumen
Ante una economía internacional cada vez más globalizada ha nacido una nueva
filosofía administrativa llamada Gestión de la calidad, la que se ha convertido en un
elemento primordial para la supervivencia de las organizaciones.
Las empresas cubanas no pueden quedarse exentas a las nuevas circunstancias en
que se desenvuelve la economía internacional, y se les ha puesto a competir para
que no solo puedan abastecer necesidades que se satisfacen con importaciones,
sino para que puedan exportar.
No se puede hablar de un sistema de gestión de calidad si no se conocen cuánto
cuestan los esfuerzos por mantenerlo y mejorarlo. Los costos de calidad cuando son
controlados, pueden constituir una herramienta importante del trabajo en manos de
la dirección para la toma de decisiones, dado que los mismos pueden demostrar
donde existen deficiencias.
Esta investigación se realizó en la Empresa Carpintería de Aluminio Villalco,
perteneciente al Grupo Empresarial del MICONS, con la finalidad de realizar un
diagnóstico de los sistemas de gestión y de costos empleados en la misma.
Para el cumplimiento de este objetivo se realizó una amplia búsqueda bibliográfica,
así como también un estudio de las actividades fundamentales que desarrolla la
empresa en cuanto a su sistema de costo y de gestión de la calidad, lo que permitió
arribar a conclusiones de utilidad para la misma.
With the international economy becoming more and more globalized, a new administrative philosophy called Administration of Quality has been born; same has become a primordial element for the survival of several organizations. The Cuban enterprise cannot afford to be left behind while all these changes are taking place, especially when faced with challenges of not only supplying necessities that are satisfied with imports but also to enable them to export. It is impossible for one to speak of a system without adequate knowledge of how to maintain or make it better. The cost of quality when appropriately controlled, serves as a very important tool for directors in decision making, given that same can demonstrate exactly where deficiency exists. This investigation was carried out in the Villalco Aluminum Carpentry Enterprise, belonging to the Managerial Group of MICONS, with the purpose of make a diagnose of cost and exertion systems used in the enterprise. In order to accomplish our objective, a wide bibliographic research was done; we also did a study of the fundamental activities carried out by the enterprise about its cost system and quality exertion. By doing all this we were able to arrive at our conclusions, which proved to be quite useful for the enterprise.
With the international economy becoming more and more globalized, a new administrative philosophy called Administration of Quality has been born; same has become a primordial element for the survival of several organizations. The Cuban enterprise cannot afford to be left behind while all these changes are taking place, especially when faced with challenges of not only supplying necessities that are satisfied with imports but also to enable them to export. It is impossible for one to speak of a system without adequate knowledge of how to maintain or make it better. The cost of quality when appropriately controlled, serves as a very important tool for directors in decision making, given that same can demonstrate exactly where deficiency exists. This investigation was carried out in the Villalco Aluminum Carpentry Enterprise, belonging to the Managerial Group of MICONS, with the purpose of make a diagnose of cost and exertion systems used in the enterprise. In order to accomplish our objective, a wide bibliographic research was done; we also did a study of the fundamental activities carried out by the enterprise about its cost system and quality exertion. By doing all this we were able to arrive at our conclusions, which proved to be quite useful for the enterprise.