Resumo

ARANGO CARDONA, Luis Javier. Importancia de los costos de la calidad y no calidad en las empresas de salud como herramienta de gestión para la competitividad. Rev. esc.adm.neg [online]. 2009, n.67, pp.75-94. ISSN 0120-8160.

This paper aims at analyzing the importance of cost systematic mediation in quality investment and those unjustified as the result of company process failure, with the purpose of motivating the directive staff to know the total amount they have, allowing managers to have quantitative bases for decision talking in respect with the contention of operational costs and to evaluate monthly. The impact of such decisions: one efficient decision may directly reduce the nonquality cost in this process. A bibliographic revision is made on selected topics and the most representative factors that influence the major unjustified costs considered as nonquality. Concluding, the variety in processes, procedures and norms of health companies makes them have established methods to quantify failures, errors and repetitions to count on objective fundamentals to make decisions on the contention of such costs. The author's experience 1 for more than 25 years on health programs and companies of medium and high complexity and the fact that he is the creator of a cost measuring system of quality and non- quality, being under the process of implementation in some health centers in Bogota city, whose results are about to be published, allowing the presentation of objective and integral motives for the fulfillment of the main objective of this paper, which the motivation of health company managers are for measuring such costs to establish the most effective contention strategies to guarantee the financial sustainability of this kind of organization.

Palavras-chave : Quality costs; Non- quality costs.

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