Proposta de mensuração dos custos da qualidade com o auxílio de ferramentas básicas de gestão em uma empresa de pequeno porte

Abstract

The current global scenario of competition between companies makes the investment on quality program to be a premise to the survivor of them. in addition to making investments, they should have under control the financial quality managgement, besides the good quality that the market demands, it must do at low costs. the present paper aims to propose the implementation of activities based costing (abc) using the tools of quality as a method to quantify the effective costs of quality. the study case was realized in a confection of small port in ceará state by an exploratory research, where the theoretical foundation is done by describing the principal techniques used and how do they serve to allow the company to achieve the expected objective of proposal described. finally, it´s showed not just the applicability, but also the simplicity of the method.