Costing of quality in business base unit several productions, Cienfuegos Imprimir


Gómez Alfonso, Elizabeth
Universidad Carlos Rafael Rodríguez de Cienfuegos
Cienfuegos, Cuba
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Reception date: 07/13/12 – Approval date: 12/26/12



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.

KEYWORDS: Accounting; Costs; Quality; System; Management.


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