SciELO - Scientific Electronic Library Online

 
vol.17 número2Implicancias de la gubernamentalidad financiera en las decisiones financieras de las cooperativas tabacaleras en ArgentinaEstrategias de gestión de la información asociadas a la inteligencia competitiva: apropiación práctica en organizaciones de apoyo a empresas exportadoras índice de autoresíndice de materiabúsqueda de artículos
Home Pagelista alfabética de revistas  

Servicios Personalizados

Revista

Articulo

Indicadores

  • No hay articulos citadosCitado por SciELO

Links relacionados

  • No hay articulos similaresSimilares en SciELO

Compartir


Visión de futuro

versión impresa ISSN 1668-8708

Resumen

GOMEZ ALFONSO, Elizabeth. Costing of quality in Business Base Unit Several Productions, Cienfuegos. Vis. futuro [online]. 2013, vol.17, n.2. ISSN 1668-8708.

The calculation of quality costs as a component of the System of Quality Management, is a must for Cuban business managers, to provide a technique identified as an advanced  instrument of management, which will lead to improved competitiveness and serve as an informative source. Identify and calculate the costs of quality, as well as propose measured plans, to promote a decrease in operating expenses, which can be used as a tool to improve processes. The Business Unit of Several Base Productions of Cienfuegos presents the fault to give way to Business Improvement and certification of its Quality Management System, according to the norm ISO 9001:2008 and the decree law 281, so that the objective research  was to estimate the costs of quality processes in the company. To achieve this level were used empirical methods and techniques such as direct observation, document review and work in groups, which allowed to calculate the costs of quality in all processes. The results obtained are applicable to companies that operate in the Cuban economy and according to the Cuban economic model implemented from the year 2011.

Palabras clave : Accounting; Costs; Quality; System; Management.

        · resumen en Español     · texto en Español     · Español ( pdf )

 

Creative Commons License Todo el contenido de esta revista, excepto dónde está identificado, está bajo una Licencia Creative Commons