Identificação e controle dos custos da Qualidade

Abstract

This work presents a methodology proposal to identify and control Quality Costs based on the methods proposed by Juran and Feigenbaum with the inclusion of Deming s Continuous Improvements Cycle PLAN, DO, CHECK and ACTION. To accomplish this purpose, this work discusses the concepts, the importance, and the effective use of costs as one of the main information sources to highlight, with regard to maintaining or improving the company s quality levels, serving as one of the main support tools for quality improvement programs and cost reduction. In this work, the proposed method was applied in an electronics industry environment producing computers monitors, in an attempt to measure the impact of Quality Costs on the company and to identify opportunities for improvements. The results obtained in 2006 showed that the company s Quality Cost is improving every year, and represent 1,67% of the sales revenue. However, in relation to the cost per produced unit the cost worsened by 5,5%. It was verified that the company had been investing to little in preventive activities, the investments for prevention being 10,0% in 2006. However, the Quality Costs with the external failures represented 56,6% of all of the costs. This demonstrates that there exist several opportunities to reduce failures. Through the results obtained, it was concluded that identification and control of the Quality Costs represent an important management tool for the improvement of quality and profits of the company