Determinación del costo de la calidad en el rencauche de llantas usadas de la empresa reencauchadora El Oro.

Abstract

This descriptive and correlational research delves into the detailed analysis of quality costs in the process of retreading used tires at "Reencauchadora el Oro" company. The results reveal that a significant 28.33% of the total budget is allocated to quality costs, distributed into prevention costs (13.93%) and evaluation costs (11.28%) as fundamental pillars to ensure the quality of the final product. Although seemingly less significant in percentage terms, internal and external failure costs (1.84% and 1.29%, respectively) play a crucial role in the efficiency of the retreading process. These findings support the perspective that retreading used tires is an economically viable, sustainable, and environmentally-friendly activity, both for consumers and the industry. In line with previous research, the predominance of prevention and evaluation costs in quality management is confirmed. As time progresses, it is anticipated that these costs will gradually decrease and align with internal and external failure costs. The study follows an exploratory approach, encompassing a comprehensive literature review, interviews, and primary data analysis to gain an in-depth understanding of quality costs and their influence on profitability. Furthermore, it adopts an analytical approach with the aim of establishing quantitative relationships between quality costs and business profitability. The objective is to identify patterns, trends, and variables that may influence this relationship, in order to derive solid conclusions supported by empirical evidence.