Abstract

ZAMBRANO ZAMBRANO, María Inés; VELIZ BRIONES, Vicente Félix; ARMADA TRABAS, Elvira  and  LOPEZ RODRIGUEZ, Mirian. Quality Costs: Its Relationship with the ABC Costing System. Cofin [online]. 2018, vol.12, n.2, pp.179-189. ISSN 2073-6061.

The control of costs is a transcendental policy in any organization, because it facilitates the real determination of a service, process or product. It is promoted through the application of systems that are based on the different types of activity that are developed and aim to improve the competitive position. On the other hand, the costs of quality are made up by the union of diverse resources that are used to guarantee it. The objective of this work was to demonstrate the relationship between quality costs and the activity-based system (ABC). For this, a study of the specialized bibliography on the subject and of some experiences also linked to it was carried out. Finally, the results obtained allowed to verify that the system in question is the ideal one for the adequate calculation of the costs of the quality.

Keywords : clients; services; utility.

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