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Los costos de la mala calidad como quinto elemento del costo: aproximación teórica en la gestión de la competitividad en medio de la convergencia contable

Author

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  • Luis Fernando Valenzuela Jiménez

Abstract

Resumen Este artículo examina el tratamiento de los costos de calidad y de la mala calidad contrastando la teoría de los costos con los procesos de gestión y su tratamiento contable, para intentar demostrar cómo los reportes tradicionales no cumplen satisfactoriamente la idea de las normas de la revelación plena y la utilidad de la información para la toma de decisiones, invocadas por las normas internacionales de contabilidad, en el contexto de la convergencia que adelanta Colombia en materia contable y de aseguramiento. Como resultado de la discusión se proponen mecanismos concretos para revelar apropiadamente los costos de la calidad y de la mala calidad de forma que tal información cumpla apropiadamente las aspiraciones de los usuarios en la toma de decisiones.

Suggested Citation

  • Luis Fernando Valenzuela Jiménez, 2016. "Los costos de la mala calidad como quinto elemento del costo: aproximación teórica en la gestión de la competitividad en medio de la convergencia contable," Revista Facultad de Ciencias Económicas, Universidad Militar Nueva Granada, vol. 24(1), pages 63-84, June.
    • Handle: RePEc:col:000180:014282
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    More about this item

    Keywords

    Costos de mala calidad; Costos de calidad; Quinto elemento; Revelación plena; Paradigma de la utilidad;
    All these keywords.

    JEL classification:

    • D24 - Microeconomics - - Production and Organizations - - - Production; Cost; Capital; Capital, Total Factor, and Multifactor Productivity; Capacity
    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • M - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics

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