Los costes de calidad en las empresas citrícolas y su identificación en el marco del sistema de costes basado en las actividades

Within the more and more demanding markets, companies’ competitiveness policies need strategies which fulfil customers’ demands. Spanish citrus companies, whose products present almost any difference, base their competitiveness on producing quality goods and meeting with the customers’ requirements. However, these companies use no quantitative valuations of quality. For this reason, it is necessary a methodology to evaluate and quantify the quality costs, in order to support the quality improvement programmes in the company. In this paper we suggest the use of the activity cost system methodology to determine the quality costs.