Quality costing procedure

The industrial, economic and social development of a country depends mainly on its high levels of quality and productivity, as well as its constant growth in these aspects. It has become of utmost importance to find and follow an adequate strategy to achieve this goal. The objective of this research is to propose a procedure for the calculation of quality costs in Empresa Eléctrica Sancti-Spiríritus, which has an Integrated Management System, but does not have a tool for the evaluation of quality costs that would allow it to identify the main problems and outline improvement strategies to increase profitability, efficiency and efficacy indexes.In order to achieve this objective, a detailed study of the company was carried out, a wide bibliography was consulted, and conclusions and recommendations were drawn from the research.

Autorentext

Diplôme en comptabilité et finances de l'université José Martí Pérez de Sancti Spíritus, faculté des sciences techniques et économiques. Spécialiste en gestion économique de l'Empresa Eléctrica de Sancti Spíritus.