COSTS OF QUALITY: CHALLENGES OF MEASURING AT TRANSPORTATION SECTOR

• Autor(a) principal: Guilhermeti, Rogério
• Data de Publicação: 2013
• Outros Autores: Mattiello, Kerla
• Tipo de documento: Artigo
• Idioma: por
• Título da fonte: ConTexto
• Texto Completo: https://seer.ufrgs.br/index.php/ConTexto/article/view/28258
• topic: Qualidade; Custos; Mensuração; Quality; Cost; Measurement

The current relationship between the competitiveness of organizations, coupled with the advent of globalization has brought to the home consumer products all over of the world. These consumers with more options, have become more demanding about the quality of the product or service offered. Thus, the quality becomes more than an additional value to the products, becomes a prerequisite for a product or an organization to remain competitive. The article analyzed the concept of quality by accounting focus more specifically on the optics cost, considering the fact that managers have pressing need to make decisions taking into account the cost versus the return it provides. With this goal, we applied the concepts of cost of quality in a company engaged in the transportation sector. It was used as a methodology, as well as literature review, case study, so first attempt to identify the major studies published to subsequently find answers to the case study, especially about what to assess and what difficulties encountered in practice. The data collected in the study were classified into prevention costs, appraisal costs, internal failure costs, and external failure costs showed important results as evidencing that the massive investments in preventive maintenance are efficient compared with the reduction of external faults. It was also perceived the difficulty of measuring and aligning this with the cost system currently used in business.