ヘルスケアと予防ジャーナル

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Cost Evaluation of Quality in Health: Approach to the Improvement of Research and Development Processes

Guillermo Ramos Castro and Arialys Hernandez Narino

Management, understood in contemporary terms, is the procedure of adapting resources of any kind to those purposes for which the resources have been collected (Inca, 2016). Quality management is a process of assurance and continuous improvement, where all areas of the entity actively participate in the development of products and services that meet the needs of users and society. This achieves greater quality, relevance and impact, with efficiency, efficacy and effectiveness. Quality means satisfying the needs and expectations of internal clients (both medical and non-medical personnel) and external clients (patients and their families), which is sought not only in the final result, but in all the functions of the services. doctors. They can all be suppliers and clients at the same time; therefore, it is vital to participate in the application of principles and tools for the continuous improvement of products and services, which would allow a change in the culture of the organization. Costs are the set of indicators that allow evaluating the efficiency of an entity’s work; and they represent the resources consumed and applied to activities in a given economic period. However, as Valenzuela Jiménez (2016) states, quality and poor quality costs have not received attention from traditional accounting theory and practices that allows company management to improve results and control waste. Only management accounting has addressed this issue, but its treatment has been limited to organizations that have adopted total quality management systems (TQM), therefore, and due to the great impact that quality costs have. and the cost of poor quality (CMC) on performance, it is convenient to establish useful techniques for the management and recording of these costs.