Custos da qualidade: a gestão e a mensuração dos custos da qualidade em uma empresa industrial

• Ano de defesa: 2011
• Autor(a) principal: Nogueira, Célia Maria Freire
• Orientador(a): Robles Junior, Antonio
• Tipo de documento: Dissertação
• Tipo de acesso: Acesso aberto
• Idioma: por
• Instituição de defesa: Pontifícia Universidade Católica de São Paulo
• Programa de Pós-Graduação: Programa de Estudos Pós-Graduados em Ciências Contábeis e Atuariais
• Departamento: Ciências Cont. Atuariais
• País: BR
• Palavras-chave em Português: Custos da qualidade; Teoria das restrições; Sucatas; Retrabalhos; Refugos
• Palavras-chave em Inglês: Quality costs; Theory of restrictions; Scrap; Reworks; Rejects
• Área do conhecimento CNPq: CNPQ::CIENCIAS SOCIAIS APLICADAS::ADMINISTRACAO::CIENCIAS CONTABEIS
• Link de acesso: https://tede2.pucsp.br/handle/handle/1459

The present work has as main objective contribute and promote studies and surveys related to management and the form of measurement of the costs of the quality and not quality in an industrial firm, seeking to identify the models used and the current stage in which they are for measuring these costs in accordance with its measuring instruments, as is used this information as a management tool and strategy of the Organization. The theoretical-based on the main authors on total quality its principles and measurement of costs not quality . After the advent of reformulating the standards of ISO 9000, occurred in 2000, the measurement of quality costs gained prominence, emphasizing the importance of measurement of quality in terms not only in accounting terms, but also financial whereas the conversion of data of financial information process to provide comparable measures over the processes and to facilitate improvements in efficiency and effectiveness of the organization. The investment performed by the company in search of quality to be measured in financial terms provides the vision of the reduction of costs and the improvement in production processes and the adoption of the philosophy lean. investigated-this search the methodology and evolution adopted by Industry and Commerce Adria Food of Brasil Ltda. to establish the costs of the quality and importance of the accounts in this process. The information were obtained through documentary analysis, interviews and observations of the author