Resumen

VALENZUELA JIMENEZ, LUIS FERNANDO. THE COSTS OF POOR QUALITY AS A COST'S FIFTH ELEMENT: MANAGEMENT OF COMPETITIVENESS THEORETICAL APPROACH IN THE MIDDLE OFUNTABLE CONVERGENCE. Rev.fac.cienc.econ. [online]. 2016, vol.24, n.1, pp.63-84. ISSN 0121-6805.  https://doi.org/10.18359/rfce.1622.

This article examines the treatment of quality costs and poor quality contrasting the cost theory with management processes and their accounting treatment, to try to show how traditional reports not satisfactorily meet the idea of the rules of full disclosure and the usefulness of information for decision -making, invoked by the international accounting standards, in the context of the convergence that Colombia advances in accounting and insurance matters. As a result of the discussion concrete mechanisms are proposed to properly disclose the cost of quality and poor quality so that such information appropriately meet the aspirations of users in decision making.

Palabras clave : Costs of poor quality; Quality costs; Fifth Element; Full disclosure; Usefulness Paradigm.

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