A relevância dos custos da qualidade nas PME portuguesas
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2015
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Numa conjuntura económica penosa por todo o mundo, torna-se essencial que haja
um apertado controlo nos custos de qualquer empresa. Ao longo da cadeia de valor de uma
empresa vão existindo custos intrínsecos devido a ineficiências, improdutividade, etc. Neste
contexto as Pequenas e Médias Empresas (PME) não são excepção. É neste meio envolvente,
tão hostil e em constante mudança que as empresas têm que ser cada vez mais eficientes
avaliando e aprimorando o seu desempenho, sob pena de deixarem de ser competitivas. Nos
últimos anos o tema qualidade institui no assunto principal de muitas discussões no contexto
das organizações.
Melhorar a qualidade de produtos e serviços passou a ser um desafio imposto aos
gestores, particularmente no que diz respeito à redução de custos. Esta minimização é
concretizada através da implementação de medidas de gestão da qualidade, contudo o
objectivo deve passar pela utilidade e controlo dos custos da qualidade. A ausência de
produção científica significativa publicada sobre esta matéria em Portugal motiva o
desenvolvimento desta dissertação, que pretende realizar uma abordagem prévia a este tema.
Neste contexto esta investigação tem como principal objectivo examinar a
importância dedicada pelas pequenas e médias empresas portuguesas aos custos da qualidade.
O estudo desenvolvido junto das pequenas e médias empresas portuguesas procura
avaliar o grau de conhecimento e a forma como as empresas utilizam a informação que obtém
sobre os custos da qualidade e como a empregam para melhorar.
Neste sentido foram aplicados inquéritos através de questionário a 2280 empresas
distribuídas por todo o país, como instrumentos de recolha de dados, sendo estes tratados com
recurso a técnicas de estatística.
No final do trabalho são discutidos os resultados obtidos que evidenciam que o
controlo/monitorização dos custos da qualidade não é um conceito amplamente utilizado pelas
PME portuguesas.
O estudo realizado consente ainda extrair diversas conclusões e apontar algumas
recomendações.
In this painful economic situation we live around the world it makes it essential to have a tight control of costs for any company. Along the value chain of a company some intrinsic costs appear due to inefficiency, non-productivity, etc. This context is no exception for small and medium Enterprises (SMEs). It’s in this hostile and constantly changing environment, that companies have to be more efficient by evaluating and improving their performance, under penalty of no longer being competitive. In recent years the theme of Quality has been established as the main subject of many discussions in the context of organizations. To improve the quality of products and services has become a challenge posed to managers, particularly with regard to cost savings. This minimization is achieved through the implementation of quality management measures, but the aim should rest in the utility and control of quality costs. The absence of significant scientific literature published on this subject in Portugal motivates the development of this work, which plans to conduct a prior approach to this issue. In this context, this research main goal is to examine the importance given by small and medium-sized Portuguese companies to quality costs. The study conducted among small and medium-sized Portuguese companies seeks to assess the degree of knowledge and how companies use the information you get about the quality costs and how they employ this knowledge to improve. Therefore surveys were elaborated through questionnaire to 2280 companies distributed throughout the country, as a way to collect data, which were processed using statistical techniques. At the end of the work the results are discussed which show that the control / monitoring of quality costs is not a concept widely used by Portuguese SMEs. The study also allows to extract several conclusions and point out some recommendations.
In this painful economic situation we live around the world it makes it essential to have a tight control of costs for any company. Along the value chain of a company some intrinsic costs appear due to inefficiency, non-productivity, etc. This context is no exception for small and medium Enterprises (SMEs). It’s in this hostile and constantly changing environment, that companies have to be more efficient by evaluating and improving their performance, under penalty of no longer being competitive. In recent years the theme of Quality has been established as the main subject of many discussions in the context of organizations. To improve the quality of products and services has become a challenge posed to managers, particularly with regard to cost savings. This minimization is achieved through the implementation of quality management measures, but the aim should rest in the utility and control of quality costs. The absence of significant scientific literature published on this subject in Portugal motivates the development of this work, which plans to conduct a prior approach to this issue. In this context, this research main goal is to examine the importance given by small and medium-sized Portuguese companies to quality costs. The study conducted among small and medium-sized Portuguese companies seeks to assess the degree of knowledge and how companies use the information you get about the quality costs and how they employ this knowledge to improve. Therefore surveys were elaborated through questionnaire to 2280 companies distributed throughout the country, as a way to collect data, which were processed using statistical techniques. At the end of the work the results are discussed which show that the control / monitoring of quality costs is not a concept widely used by Portuguese SMEs. The study also allows to extract several conclusions and point out some recommendations.
Descrição
Orientação: Ana Isabel Gonçalves da Costa Lorga da Silva ; co-orientação: Lina Isabel de Figueiredo
Capricho
Palavras-chave
MESTRADO EM GESTÃO DE EMPRESAS, GESTÃO DE EMPRESAS, PME, QUALIDADE, ANÁLISE DE CUSTOS, ANÁLISE DE DADOS, EMPRESAS PORTUGUESAS, PORTUGAL, BUSINESS MANAGEMENT, SME, QUALITY, COST ANALYSIS, DATA ANALYSIS, PORTUGUESE COMPANIES, PORTUGAL, GESTÃO, MANAGEMENT