Los costos de la calidad y la toma de decisiones en las empresas
Archivos
Fecha
208-11
Autores
Pérez Cárdenas, Alexander Jesús
Suárez González, Mailyn
Título de la revista
ISSN de la revista
Título del volumen
Editor
Editorial Feijóo
Resumen
La calidad como función empresarial desde la segunda mitad del siglo pasado hasta los días de hoy ha constituido una variable primordial para la supervivencia de los mercados. El éxito ha radicado en brindar productos y servicios con relación costo de la calidad más ventajosos, por lo que, los costos de la 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.
Esta investigación se realiza en la Empresa de Investigaciones y Proyectos Hidráulicos de Villa Clara, con la finalidad de proponer un procedimiento para el cálculo presupuestado de los costos de calidad y la toma de decisiones. Para el cumplimiento del objetivo planteado se realizó una amplia búsqueda bibliográfica, así como también un estudio de la entidad y de su sistema de costo. Finalmente se arriban a conclusiones y recomendaciones derivadas de la investigación realizada.
Since the second half of past century until days, 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. This work is carried out in the Company of Investigations and Hydraulic Projects of Villa Clara, with the purpose of proposing a procedure for the presuppose calculation of the costs of the quality for projects. For the execution of the objective it was carried out a wide bibliographical search, as well as a study of the companies of projects of the county of Villa Clara and of their cost system. Finally they are arrived to conclusions and derived recommendations of the carried out investigation.
Since the second half of past century until days, 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. This work is carried out in the Company of Investigations and Hydraulic Projects of Villa Clara, with the purpose of proposing a procedure for the presuppose calculation of the costs of the quality for projects. For the execution of the objective it was carried out a wide bibliographical search, as well as a study of the companies of projects of the county of Villa Clara and of their cost system. Finally they are arrived to conclusions and derived recommendations of the carried out investigation.
Descripción
Palabras clave
Calidad, Costo