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Revista de Administração de Empresas
Print version ISSN 0034-7590
MOORI, Roberto Giro and SILVA, Rubens Vieira da. Gestão do custo da qualidade nas empresas químicas do Brasil. Rev. adm. empres. [online]. 2003, vol.43, n.3, pp.36-49. ISSN 0034-7590. http://dx.doi.org/10.1590/S0034-75902003000300004.
This article dealt with the analysis of the quality cost system management in the chemical industries associated to Abiquim (Associação Brasileira da Indústria Química e de Produtos Derivados). The collected data were treated by tools of descriptive statistical and factorial analysis. The results showed that: a) 39% of companies had quality cost system management incorporated in the corporative system management; b) it was not utilized as support tools to strategical decision; c) it had cost external failure category as the most significant; d) it had no relevant position, even in companies that had implemented quality assurance system. These facts revealed opportunities to improve the management process and profissional values geread towards to the quality, focusing the competitiveness through operational cost minimization or by maximizing quality service level desired by clients.
Keywords : Quality cost management; Abiquim; prevention cost; failure cost; evaluation cost.