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

Authors

  • Beatriz Fátima Morgan beatrizmorgan@unb.br Author
  • Luciano Lourenne Ramos Universidade de Brasília – UnB Author

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

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Published

2009-06-17

Issue

Vol. 27 No. 3 (2008)

Section

Original Articles

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How to Cite

Morgan, B. F., & Ramos, L. L. (2009). Measurement of quality costs in civil construction companies - doi: 10.4025/enfoque.v27i3.7348. Enfoque: Reflexão Contábil, 27(3), 57-71. https://doi.org/10.4025/enfoque.v27i3.7348