Resumo

RAMOS-ALFONSO, Yanelis; ACEVEDO-SUAREZ, José Antonio; RAMIREZ-BETENACOURT, Francisco  e  GARCIA-RODRIGUEZ, Eimy. Model for an efficiency management based on quality costs with a general view. Ing. Ind. [online]. 2016, vol.37, n.1, pp. 59-69. ISSN 1815-5936.

This investigation has the main objective of developing a conceptual Model and specific procedures in efficiency management based on quality costs and general specifics. The Model emphasizes from Quality costs to its intrinsic management permitting different strategic focuses which help to improve different processes in enterprises, using tools like ABC costs, analisis of economic sisks, operational analisis, etc. Its implementation in Sideromechanic company, show a desplacement from large to medium efficiency reserves, permitting the reduction of the percentage relationship between Quality costs and sales from 23,38% to 6,90% in a period of three years.

Palavras-chave : Quality; efficiency; improve; costs.