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Revista Médica Electrónica

versión On-line ISSN 1684-1824

Resumen

RAMOS-CASTRO, Guillermo; HERNANDEZ-NARINO, Arialys; GARCIA-PULIDO, Yadrian Arnaldo  y  CASTRO-HERNANDEZ, Ricardo. Audits: their impact on the costs of evaluating the innovation process at the Matanzas medical university. Rev.Med.Electrón. [online]. 2024, vol.46  Epub 31-Ene-2024. ISSN 1684-1824.

Introduction:

Measuring the performance of scientific and innovation activities through audits, is due to the limited availability of resources and the consequent need to compete for them.

Objective:

To assess the impact of quality and academic audits on evaluation costs in the Innovation Management process at the Matanzas University of Medical Sciences.

Materials and methods:

A scientific, explanatory investigation was carried out, based on the mixed paradigm, where the procedure for the calculation of quality costs was applied.

Results:

A decrease in prevention costs was observed, from 53% to 50%. Not so in the evaluation costs where they rose from 15% to 31% due to expenses incurred in the audit processes.

Conclusions:

The use of academic and quality audits as control tools induces an increase in the costs of quality evaluation, which favors greater efficiency in the results of the innovation management process of the Matanzas University of Medical Sciences.

Palabras clave : audits; quality costs; evaluation costs; performance; innovation management.

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