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Cofin Habana
versión On-line ISSN 2073-6061
Resumen
GONZALEZ ORTEGA, Marilyn y PAZ SAN PEDRO, Virginia B.. A Procedure to Implement a Quality Cost System in Empresa Nacional de Investigaciones Aplicadas INVESCONS - National Applied Research Enterprise. Cofin [online]. 2019, vol.13, n.2 Epub 01-Jun-2019. ISSN 2073-6061.
Quality costs play an important role in determining whether or not a process should be continued, improved, or stopped. In view of the fact that they are not sufficiently taken into consideration in Cuba, and that they are not reported by the accounting department belonging to Empresa Nacional de Investigaciones Aplicadas INVESCONS -National Applied Research Enterprise-, which provides applied research and engineering studies services in the construction sector, a procedure to implement a quality cost system is suggested, so quality costs may be identified and controlled. This procedure may be followed by several units which constitute the Enterprise, and other similar state-owned enterprises for decision-making and cost reduction.
Palabras clave : competiveness; quality costs; quality management system..