Bases para el cálculo de los costos de la calidad en la Empresa de Aprovechamiento Hidráulico Villa Clara
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Fecha
2012-06-24
Autores
Garcia Contreras, Leyanis
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Editor
Universidad Central "Marta Abreu" de la Villas
Resumen
Junto al desarrollo existente a nivel mundial han ido evolucionando los sistemas existentes
en las empresas, y con ellos una nueva filosofía administrativa conocida como Gestión de
la calidad, la que se ha convertido en un elemento principal para la supervivencia de las
organizaciones.
La presencia de un sistema de calidad certificado no permite siempre conocer el
sistema de costos de la empresa, es decir, todo lo que se invierte en la implementación,
mantenimiento y mejora de la calidad. Si se logra controlar los costos de la calidad
entonces esto permite conocer donde se encuentran muchas de las deficiencias de la
entidad y a la vez se convierte en una importante herramienta de trabajo aprovechada
por los directivos en la toma de decisiones.
El presente trabajo se realizó en la Empresa de Aprovechamiento Hidráulico de Villa
Clara, con la finalidad de establecer las bases necesarias para implementar un sistema
de costos de calidad. Para dar cumplimiento a este objetivo se realizó una amplia y
profunda búsqueda bibliográfica y se llevó a cabo un estudio de las actividades
fundamentales que desarrolla la empresa. Finalmente se arriba a conclusiones y
recomendaciones de gran utilidad para la misma.
Next to the existent development at world level have gone evolving the existent systems in the companies, and with them a new well-known administrative philosophy as Administration of the quality, the one that has become a main element for the survival of the organizations. The presence of a certified system of quality doesn't always allow to know the system of costs of the company, that is to say, all that is invested in the implementation, maintenance and it improves of the quality. If it is possible to control the costs of the quality then this allows to know where they are many of the deficiencies of the entity and at the same time he/she becomes an important work tool taken advantage by the directive in the taking of decisions. The present work was carried out in the Company of Hydraulic Use of Villa Clara, with the purpose of establishing the necessary bases to implement a system of costs of quality. To give execution to this objective he/she was carried out a wide and deep bibliographical search and it was carried out a study of the fundamental activities that develops the company. Finally you arrive to conclusions and recommendations of great utility for the same one.
Next to the existent development at world level have gone evolving the existent systems in the companies, and with them a new well-known administrative philosophy as Administration of the quality, the one that has become a main element for the survival of the organizations. The presence of a certified system of quality doesn't always allow to know the system of costs of the company, that is to say, all that is invested in the implementation, maintenance and it improves of the quality. If it is possible to control the costs of the quality then this allows to know where they are many of the deficiencies of the entity and at the same time he/she becomes an important work tool taken advantage by the directive in the taking of decisions. The present work was carried out in the Company of Hydraulic Use of Villa Clara, with the purpose of establishing the necessary bases to implement a system of costs of quality. To give execution to this objective he/she was carried out a wide and deep bibliographical search and it was carried out a study of the fundamental activities that develops the company. Finally you arrive to conclusions and recommendations of great utility for the same one.
Descripción
Palabras clave
Calidad, Costos y Análisis de Costo, Quality, Costs and Cost Analysis