<b>Measurement of quality costs in civil construction companies</b> - doi: 10.4025/enfoque.v27i3.7348

  • Beatriz Fátima Morgan beatrizmorgan@unb.br
  • Luciano Lourenne Ramos Universidade de Brasília – UnB
DOI: https://doi.org/10.4025/enfoque.v27i3.7348
Keywords: Measurement of Quality Costs, Civil Construction, PBQP-H

Abstract

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.

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Author Biography

Luciano Lourenne Ramos, Universidade de Brasília – UnB
Graduado em Ciências Contábeis pela Universidade de Brasília – UnB
Published
2009-06-17
How to Cite
Morgan, B. F., & Ramos, L. L. (2009). <b>Measurement of quality costs in civil construction companies</b&gt; - doi: 10.4025/enfoque.v27i3.7348. Enfoque: Reflexão Contábil, 27(3), 57-71. https://doi.org/10.4025/enfoque.v27i3.7348
Issue
Vol 27 No 3 (2008)
Section
Original Articles

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