Costing of quality in business base unit several productions, Cienfuegos
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 calculat...
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| Format: | Online |
| Language: | Spanish English |
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Universidad Nacional de Misiones - Facultad de Ciencias Económicas
2013
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| Online Access: | https://visiondefuturo.fce.unam.edu.ar/index.php/visiondefuturo/article/view/571 |
| _version_ | 1824325933696286720 |
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| author | Gómez Alfonso, Elizabeth |
| author_facet | Gómez Alfonso, Elizabeth |
| author_sort | Gómez Alfonso, Elizabeth |
| collection | Revista Vision de Futuro |
| description | 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. |
| format | Online |
| id | ojs-article-571 |
| institution | Facultad de Ciencias Economicas |
| language | Spanish English |
| publishDate | 2013 |
| publisher | Universidad Nacional de Misiones - Facultad de Ciencias Económicas |
| record_format | ojs |
| spelling | ojs-article-5712021-11-17T19:25:07Z Costing of quality in business base unit several productions, Cienfuegos Cálculo de los costos de calidad en la unidad empresarial de base producciones varias, Cienfuegos Gómez Alfonso, Elizabeth Accounting; Costs; Quality; System; Management Contabilidad; Costos; Calidad; Sistema; Gestión 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. El cálculo de los costos de calidad como elemento integrante del Sistema de Gestión de la Calidad, es una necesidad para los directivos de las empresas cubanas, al constituir una técnica identificada como instrumento avanzado de gestión, que permitirá mejorar la competitividad y servir de fuente informativa. Identificar y calcular los costos de calidad, así como proponer planes de medidas, que propicien una disminución de los gastos operativos, lo cual puede ser utilizado como herramienta para mejorar los procesos. La Unidad Empresarial de Base Producciones Varias de Cienfuegos presenta el diagnóstico para dar paso al Perfeccionamiento Empresarial y a la certificación de su Sistema de Gestión de la Calidad, según la Norma NC-ISO 9001:2008 y el decreto Ley 281, por lo que el objetivo de la investigación fue calcular los costos de calidad por procesos en dicha empresa. Paralograrlo se utilizaron métodos de nivel empírico y técnicas como la observación directa, revisión documental y el trabajo en grupos, lo cual permitió calcular los costos de calidad en todos los procesos. Los resultados alcanzados son aplicables a empresas que operan en la economía cubana y según el modelo económico cubano puesto en práctica a partir del año 2011. Universidad Nacional de Misiones - Facultad de Ciencias Económicas 2013-06-19 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion application/pdf application/pdf https://visiondefuturo.fce.unam.edu.ar/index.php/visiondefuturo/article/view/571 Scientific Journal Visión de Futuro; Vol. 17 No. 2 (2013): Julio / Diciembre Visión de Futuro; Vol. 17 No. 2 (2013): Julio / Diciembre Revista Científica Visión de Futuro; Vol. 17 Núm. 2 (2013): Julio / Diciembre 1668-8708 1669-7634 spa eng https://visiondefuturo.fce.unam.edu.ar/index.php/visiondefuturo/article/view/571/672 https://visiondefuturo.fce.unam.edu.ar/index.php/visiondefuturo/article/view/571/673 https://creativecommons.org/licenses/by-nc/2.5/ar/ |
| spellingShingle | Accounting; Costs; Quality; System; Management Contabilidad; Costos; Calidad; Sistema; Gestión Gómez Alfonso, Elizabeth Costing of quality in business base unit several productions, Cienfuegos |
| title | Costing of quality in business base unit several productions, Cienfuegos |
| title_alt | Cálculo de los costos de calidad en la unidad empresarial de base producciones varias, Cienfuegos |
| title_full | Costing of quality in business base unit several productions, Cienfuegos |
| title_fullStr | Costing of quality in business base unit several productions, Cienfuegos |
| title_full_unstemmed | Costing of quality in business base unit several productions, Cienfuegos |
| title_short | Costing of quality in business base unit several productions, Cienfuegos |
| title_sort | costing of quality in business base unit several productions cienfuegos |
| topic | Accounting; Costs; Quality; System; Management Contabilidad; Costos; Calidad; Sistema; Gestión |
| topic_facet | Accounting; Costs; Quality; System; Management Contabilidad; Costos; Calidad; Sistema; Gestión |
| url | https://visiondefuturo.fce.unam.edu.ar/index.php/visiondefuturo/article/view/571 |
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