Costos de calidad en la toma de decisiones. una mirada hacia su categorización como herramienta de análisis operativo en una empresa de restauración

Abstract

Quality costs represent specific investments made by the company, for the conduct of activities in the production process to ensure that the finished product meets all quality parameters. In this sense, the research aimed to distinguish categories which presents the system of quality costs as operational analysis tool in the decision making process, considering the company under study Pollo Sabroso, CA. The research was conducted under the theoretical concepts of Pagella (2007), Gillezeau and Romero (2004), Dale and Punkett (1993), Ruiz (2002), among others. At the methodological level, is study was descriptive, field, nonexperimental design. The units of analysis were five managers belonging to the company and whose labors are closely linked to decision making. The technique of data collection was a structured interview guide consisting of Likert-type responses, and item response alternatives based on the theoretical foundation. For the review of the instrument was used the trial of three experts. In conclusion, reports must be provided by this system emphasize on failure costs above the costs of prevention and assessment, which could be detrimental to the company, since it is desirable to develop a system based on imperfections prevention products and further evaluation before delivering the final product to the customer.