Assessing quality costs in egg production

This work is one of the results obtained from the institutional project "Information management system for the egg production chain", led by the University of Granma. The study was aimed at proposing a procedure for the determination and evaluation of quality costs in the Granma Poultry Enterprise. The application of this procedure made it possible to identify quality and non-quality costs in the egg production chain, to establish improvement processes from layer replacements to layers and to use these criteria for timely and effective decision-making. These results contribute to improving the economic, productive and financial indicators of the entity in order to comply with the economic and social policy guidelines of the Communist Party of Cuba and the Revolution, mainly those related to the improvement of business activity. Likewise, the work corresponds to the guidelines for the contextualisation of the economic and social model of socialist development planned until 2030.

Autorentext

Degree in Economics; Master's Degree in Management Accounting; began working in the municipality of Bayamo, Granma province, in the Granma Poultry Company in 1989, working as a Specialist in Economic Management for 21 years. She is currently an assistant professor at the University of Granma.

Klappentext

This work is one of the results obtained from the institutional project "Information management system for the egg production chain", led by the University of Granma. The study was aimed at proposing a procedure for the determination and evaluation of quality costs in the Granma Poultry Enterprise. The application of this procedure made it possible to identify quality and non-quality costs in the egg production chain, to establish improvement processes from layer replacements to layers and to use these criteria for timely and effective decision-making. These results contribute to improving the economic, productive and financial indicators of the entity in order to comply with the economic and social policy guidelines of the Communist Party of Cuba and the Revolution, mainly those related to the improvement of business activity. Likewise, the work corresponds to the guidelines for the contextualisation of the economic and social model of socialist development planned until 2030.