Costos de no calidad en el sub sector de terminación y acabado de edificios en el cantón Cuenca, período 2010-2013

Abstract

The realization of this thesis is to provide the sub-section building completion and finishing a technical knowledge of non-quality costs and consequently a system of determining them, in order to reduce control deficiencies and error evaluation that by the lack of tools for management are considered normal within the construction sector With respect to determining system non-quality costs, it is intended that this will serve as a tool to support decision making and more accurate management, because traditional costing systems do not allow direct identification of non-quality costs, generating lack of interest in the study of these costs, this lack of interest causes that no investigations are conducted of topic, despite being aware of the existence of errors that generate non-quality costs. By developing this thesis has proven the existence of non-quality costs and the lack of control of these costs by managers of the sub-section of building completion and finishing. The development of the system for determining non-quality costs proposed, part of the knowledge of the company in which it is applied, and involves the review of the existing accounting system, failure analysis, calculation of the costs of failures up identifying opportunities for improvement.