Criteria for a quality cost management system for an artisanal pisco company in Peru

Abstract

The objective of this study was to establish the criteria for a quality cost management system, oriented towards increasing the profitability and competitiveness of an agrarian company that produces artisanal pisco located in the Ica region, Peru. The research consisted of a non-experimental, descriptive design, with a mixed degree of structuring of the data and a cross-sectional section. At present, three survey models with acceptable levels of reliability were applied on all administrative and permanent collaborators in the company (N = 13), in response to the retrospective diagnosis on the 2010 period compared to 2019. The first instrument consisted of On a Likert scale that allowed the diagnosis of quality costs (α = 0.90; p <0.05), the second was a questionnaire of dichotomous questions about the detection of quality cost management activities (α = 0.93; p <0.05) and, the third was a consultation on guidelines for obtaining financial and economic benefits (α = 0.87; p <0.05). The results reflected that the company presented during the mentioned period a moderate profitability, low investment in quality cost management policies (CI = 7.14), modest staff training, as well as poor leadership values ​​and in regards to continuous improvement. It is concluded that the established criteria allow the preliminary conception of a cost management system aligned with optimal profitability and competitiveness indices.