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Retos de la Dirección

On-line version ISSN 2306-9155


MASTRAPA GUTIERREZ, Bárbara  and  SANCHEZ BATISTA, Antonio. Integrated System of Quality and Environmental Costs for Management and Company Sustainability. Rev retos [online]. 2017, vol.11, n.1, pp.21-37. ISSN 2306-9155.

An integrated system of quality and environmental costs was developed at the Cheese Plant in Sibanicú, Camaguey, Cuba. This study responds to the sector´s need for accounting tools that ensure high food processing quality. Likewise, it seeks the inclusion of environmental impacts in management, based on the argument that if quality depends on full satisfaction of the client´s and company´s needs, such needs should not be detached from preservation, exploitation and improvement of the environment, based on an integrated system that pursues sustainability. The application of the system contributed to a more rational use of resources, increased economic benefits, and efficiency of the productive processes.

Keywords : cost; cost systems; quality costs; environmental costs.

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