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Measurement of quality costs in civil construction companies

Beatriz Fátima Morgan ; Ramos, Luciano Lourenne

Enfoque : reflexão contábil, 2008-09, Vol.27 (3), p.57 [Periódico revisado por pares]

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Título:
Measurement of quality costs in civil construction companies
Autor: Beatriz Fátima Morgan ; Ramos, Luciano Lourenne
Assuntos: Accounting ; Analysis ; Civil engineering ; Construction companies ; Costs ; Measurement ; Quality ; Small & medium sized enterprises-SME ; Studies
É parte de: Enfoque : reflexão contábil, 2008-09, Vol.27 (3), p.57
Descrição: This study verified the use and importance of the measurement of quality costs in the companies of thecivil construction sector in the Federal District that are A-level certified in the Brazilian Habitat Qualityand Productivity Program (PBQP-H). This is a descriptive and qualitative research. An empirical study bysurvey was carried out with the use of a questionnaire that included 40% of the population. The conclusionof the study is that the management of quality costs is effectively used as support tool for decisionmaking in 14.6% of companies, used partially in 24.4%, and not used in 61% of researched companies.There is, however, a trend that can reverse this situation. Considering that respondents see qualitycosting as useful to management, most of the companies are interested in measuring it. It was alsoevidenced that in a majority of small companies, there is no management of quality costs.
Editor: Maringá: Universidade Estadual de Maringá, Departamento de Ciências Contábeis
Idioma: Português

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