A mensuração do resultado da qualidade em empresas brasileiras

• Autor(a) principal: Alencar, Roberta Carvalho de
• Data de Publicação: 2004
• Outros Autores: Guerreiro, Reinaldo
• Tipo de documento: Artigo
• Idioma: por
• Título da fonte: Revista Contabilidade & Finanças (Online)
• Texto Completo: https://www.revistas.usp.br/rcf/article/view/34122
• topic: qualidade; custo da qualidade; resultado da qualidade; retorno da qualidade; quality; quality cost; quality result; quality return

This study aimed to analyze how a selected group of companies measures the results obtained by implanting quality programs. The main research questions were: How important is it for companies to measure quality results? What is the most favorable time for measuring these results? Which data sources are used? How is the result measured? A bibliographic research resulted in two methods for verifying results from quality programs: Quality Costs and Quality Return. An empirical study was carried out by means of questionnaires, which were sent to 11 companies, included on the list of final competitors for the Brazilian National Quality Award since the year of its establishment until 2001. This exploratory study leads to the conclusion that companies only partially calculate their results, with respect to the range of the programs' influence on revenues and costs as well as the time for calculating these results. The companies' use of indices that mark the potential effect of quality on future revenues, such as satisfaction, client retention and market share, demonstrate their awareness of the existence and importance of these effects, making room for research on measuring methods.