Diseño y aplicación de un procedimiento para el análisis de los costos asociados a la calidad en la Asociación Económica Internacional (AEI), Unidad Constructora Militar (UCM) y Bouygues Batiment International (BBI)
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Fecha
2010-07-25
Autores
Lorenzo Moya, Víctor Manuel
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Editor
Universidad Central "Marta Abreu" de Las Villas
Resumen
La presente investigación se realizó en la Asociación Económica Internacional (AEI), Unidad Constructora Militar (UCM) y Bouygues Batiment International (BBI), ubicada en el “Cayo Santa María”, de la provincia de Villa Clara, con el objetivo de diseñar y aplicar un procedimiento de cálculo para el análisis de los costos asociados a la calidad, que facilite la toma de decisiones para desarrollar acciones concretas orientadas a mejorar la calidad de las producciones en la entidad analizada. Para el cumplimiento de este objetivo se realiza una amplia búsqueda bibliográfica relacionada con el objeto de estudio donde se abarcan las principales definiciones, incluyendo técnicas, herramientas y métodos necesarios para la identificación y cálculo de los mismos, entre ellos se pueden destacar: el método de expertos, gráfico de pastel, diagrama de Pareto y el de causa-efecto y la entrevista así como también un estudio de la empresa y de su sistema de costo considerando los elementos de costos asociados a la calidad. Como principal resultado de esta investigación se obtiene que un 50.05% de los costos es por fallas, lo que obliga a la organización a trazar estrategias enfocadas a la prevención de las no conformidades.
This research is conducted on the International Economic Association (AEI), Military Construction Unit (UCM) and Bouygues Batiment International (BBI), located in Cayo Santa Maria, in the province of Villa Clara, with the objective of designing and applying a calculation procedure for the analysis of the costs associated with the quality that facilitates decision-making to develop concrete actions aimed at improving the quality of the productions in the state analyzed. To fulfill this objective is carried out an extensive literature search related to the purpose of study which include the main definitions, including techniques, tools and methods needed for identification and calculation of them, between them can be mentioned: the method Experts pie chart, Pareto chart and causeeffect and the interview as well as a study of the company and its system of cost considering the cost elements associated with quality. The principal result of this research is obtained a 50.05% of the costs is due to faulty, forcing the organization to develop strategies aimed at prevention of nonconformities.
This research is conducted on the International Economic Association (AEI), Military Construction Unit (UCM) and Bouygues Batiment International (BBI), located in Cayo Santa Maria, in the province of Villa Clara, with the objective of designing and applying a calculation procedure for the analysis of the costs associated with the quality that facilitates decision-making to develop concrete actions aimed at improving the quality of the productions in the state analyzed. To fulfill this objective is carried out an extensive literature search related to the purpose of study which include the main definitions, including techniques, tools and methods needed for identification and calculation of them, between them can be mentioned: the method Experts pie chart, Pareto chart and causeeffect and the interview as well as a study of the company and its system of cost considering the cost elements associated with quality. The principal result of this research is obtained a 50.05% of the costs is due to faulty, forcing the organization to develop strategies aimed at prevention of nonconformities.
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Palabras clave
Cayo Santa María, Bouygues Batiment International (BBI), Asociación Económica Internacional (AEI), Unidad Constructora Militar (UCM), Análisis de los Costos