SciELO - Scientific Electronic Library Online

vol.43 issue3Conhecendo o "valor do cliente" de um jornal on-lineEstrutura de governança e valor das companhias abertas brasileiras author indexsubject indexarticles search
Home Pagealphabetic serial listing  

Services on Demand




Related links


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.

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.

        · abstract in Portuguese     · text in Portuguese     · Portuguese ( pdf epdf )


Creative Commons License All the contents of this journal, except where otherwise noted, is licensed under a Creative Commons Attribution License