Abstract

GUTIERREZ GUERRA, Yisel  and  LOPEZ RODRIGUEZ, Miriam Lucila. Quality costs in the construction materials company associated with science and technology. Universidad y Sociedad [online]. 2022, vol.14, n.6, pp. 360-369.  Epub Dec 30, 2022. ISSN 2218-3620.

The social studies of science and technology currently combine theoretical and practical efforts that have allowed a more comprehensive analysis of different phenomena and their relationships, impacting the development of innovation, contributing responsibly to satisfying social needs. In Cuba, the development of culture, education and science is a fundamental priority of the Cuban State, directing efforts towards the promotion and consolidation of a scientific-technological culture that corresponds to the demands and demands of the economic-social reality of the country at present. Production systems should not be oblivious to scientific-technical advances, their proper application allows improving results, achieving greater efficiency and productivity, offering higher quality products and services, responding to customer demands and influencing their competitiveness. For this, the development of accounting sciences is vital, in particular Management Accounting, which allows the measurement of results, in particular of actions aimed at achieving quality, for which reason this work reflects on the relationship between science, technology and quality cost management, particularly in the construction materials industry.

Keywords : Science; technology; management; accounting; quality costs.

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