Design of process quality costing system in employment agency for the nickel organizations in Moa

Authors

  • Dianays Correa-Sánchez Universidad de Holguín

Keywords:

Quality cost system, employment agency for the nickel, process approach.

Abstract

This work is aimed at determining quality costs in the Empleadora del Niquel. It includes basic requirements of the Quality Costing System (SCC), the importance of using the process approach to measure the performance of the Quality Management System (SGC). This identifies quality cost generating activities in each of the key processes in addition to items of expenditure in each of them, taking into account costs of prevention, evaluation and failure. Software was designed for cost monitoring in the enterprise by using computer-assisted tools.

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Author Biography

Dianays Correa-Sánchez, Universidad de Holguín

Ingeniería Industrial

References

ALEXANDER, A. 1994: La mala calidad y su costo. Addison-Wesley Iberoamericana, S.A, Welmington, Delaware, U.S.A.

AMAT, O. & SOLDEVILLA, P. 1997: Contabilidad y Gestión de Costes. Ediciones Gestión 2000 S.A.

CRUZ, Y.; MORENO, M.; HERNÁNDEZ, I. 2010: Gestión de un Sistema de Costos de la Calidad. Aplicación en la Sucursal Extrahotelera Palmares Las Tunas. Universidad de Holguín “Oscar Lucero Moya”.

GRYNA, F. & JURAN, J. 1993: “Costes de la calidad” en Manual de Control de la Calidad de Juran, J. M.. Sección 4. Cuarta Edición. Editorial MES, La Habana.

HARRINGTON, J. El coste de la mala calidad James. Ediciones Díaz de Santos S.A., Madrid.

HERNÁNDEZ, I & MORENO, M. 2010: Tecnología para el Cálculo de los Costos de Calidad bajo el enfoque de procesos. Aplicación en la tienda “La Central” de CIMEX, Sucursal Holguín.

Published

2012-09-19

How to Cite

Correa-Sánchez, D. (2012). Design of process quality costing system in employment agency for the nickel organizations in Moa. Ciencia & Futuro, 2(3), 45–53. Retrieved from https://revista.ismm.edu.cu/index.php/revistacyf/article/view/741

Issue

Section

Ciencia Universitaria