Contabilidad y Auditoría

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Author: search.filters.author.Naranjo Ruales, Pablo EduardoSubject: search.filters.subject.COSTOS DE CALIDAD

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    La Norma ISO 9001 y los costos de calidad en la empresa VERPAINTCORP Cía. Ltda.
    (Universidad Técnica de Ambato. Facultad de Contabilidad y Auditoría. Carrera Contabilidad y Auditoría, 2018-02) Naranjo Ruales, Pablo Eduardo; DT - Cruz Lascano, Mary Elizabeth
    The Case Analysis with the theme: the ISO 9001 standard and the quality costs in the company Verpaintcorp Cía. Ltda., A checklist based on the standard was used; whose total rating is 2.2 being inconsistent in terms of Quality Management Systems. A survey was also applied and it was determined that the responsibility of senior management is related to the survey, since it was discovered that 86% are not aware of the ISO 9001 reference, terms and definitions of the standard. The costs of quality in the organization were also determined to optimize resources, where the costs of prevention are not adequate, since only 86% of the personnel is trained in quality processes, while 29% are unaware of the margin of error in each product to be prepared; As for the evaluation costs, it was discovered that the inspections and tests are carried out in 57%, while the specifications of the clients are partially complied with in 43%. Likewise, about the costs of internal failures, 71% affirm that, if there is a work schedule in services and processes, while the time of preparation of the products is not exact, in addition to that almost always discounts are made to products in bad it was 71%, which in general terms indicates problems in the quality costs. It was discovered through the verification of the hypothesis that the ISO 9001 standard affects quality costs in the company Verpaintcorp Cía. Ltda., So it is advisable that a quality management model be designed in the company, using the ISO 9001 standard that improves processes and would respond to the problem of the high waste rates of materials and resources necessary for the production of goods and services.