Abordagem do custo da não qualidade em uma indústria do setor agroquímico

Abstract

The research consists of the survey and analysis of the amounts spent by an agrochemical industry due to the lack of quality in its processes. Quality, present throughout the entire production chain, is a determining factor for a company's competitive advantage, as it prevents expenses with rework, reduces costs and promotes customer satisfaction. Therefore, in this work characterized as a case study, the company’s non-quality costs were identified and detailed and then quantified and categorized, using cost classification methods. The study has a descriptive approach, since financial reports for the year 2021 were observed, and the analysis of their impacts on the company's revenue and image was executed. As a result, it was observed that the company spends 5% of its year income on poor quality. The aim of this work was to provide a better management by the studied company of its non-quality costs, enabling the elaboration of more objective action plans, attacking the main problems identified.