Management of quality costs in the production of citrus juices concentrated in the Agroindustrial Enterprise AméricaLibre

Authors

  • Eliobert Ramírez-Romero Empresa Agroindustrial América Libre
  • Aysis Loddo-Guerra Universidad de Oriente
  • Alexander Gorina-Sánchez Universidad de Oriente
  • Isabel Alonso-Berenguer Universidad de Oriente

Keywords:

total quality management, critical quality points, quality costs, calculation procedures, concentrated citrus juices.

Abstract

The management of quality costs allows enterprises to quantify production, administrative, material and human expenses in order to eliminate existing deficiencies, enabling an increase in productivity and business profit. Consequently, the objective of the work was to obtain procedures for the calculation of quality costs for the productions of citrus juices concentrated in the Agroindustrial Enterprise América Libre of Contramaestre. A description was made of the process of obtaining these juices, the identification of their critical quality points, the determination of the quality costs and the calculation expressions. The main result was the proposal of procedures for the calculation of quality costs, based on characteristics of the entity's cost system and the data of the accounting for events. Its application made it possible to perfect the management of quality in the production of concentrated juices.

References

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Published

2019-07-10

Issue

Vol. 10 (2019)

Section

Artículos

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