Custos da Qualidade: Um Estudo de Caso na Panificadora Golden Vital

Abstract

The search for quality, the continuous improvement in the processes and the cost-cutting are important requirements for every company that wants to survive in this market, globalized and marked by the uncertainty. To increase quality while the costs are being reduced is one of the biggest challenges in the current business atmosphere. Every investment in quality should be measured in financial terms, in order to provide accurate results. This case study describes the methodology used by Indústria e Comércio de Panificação Golden Vital in order to verify the costs of quality and the accounting role on that process. During a year, the process and the reports prepared by the quality, production, costs and accounting departments from which we could observe how the quality increment can affect the reduction of production costs and powder-production, turning the company more profitable, producing with superior quality and with reduction in the sales returns.