4 resultados para cost of quality

em Repositório Científico da Universidade de Évora - Portugal


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A presente dissertação aborda a importância do planeamento e controlo dos custos da qualidade para a gestão da qualidade, postura fundamental na estratégia das organizações, que procuram vantagens competitivas para assegurarem a sua continuidade num mundo globalizado. Apesar do movimento da qualidade estar intimamente associado à certificação dos sistemas de gestão da qualidade, os mesmos, por si só, não são suficientes para assegurar a competitividade das organizações nos mercados altamente competitivos. Hoje em dia, as empresas dispõem, regra geral, de menos recursos do que no passado, o que as obriga a geri-los de forma mais criteriosa e racional. Assim, as organizações, cada vez mais, têm que ser eficientes na sua gestão e procuram medir a qualidade em termos monetários, através de sistemas de gestão de custos da qualidade, destacando assim a validade e utilidade do planeamento e controlo dos custos da qualidade, como instrumento de gestão. Assim sendo, este estudo apresenta como objetivo principal conhecer os procedimentos adotados no planeamento e controlo dos custos da qualidade nas empresas portuguesas certificadas, bem como verificar se elaboram relatórios de gestão que permitam determinar o retomo financeiro dos investimentos efetuados em qualidade. Os resultados obtidos evidenciam uma reduzida adesão da maioria das empresas respondentes em relação à implementação de sistemas formais, que quantificam e controlam os custos de qualidade, bem como à identificação explícita e isolada dos custos da qualidade nos relatórios de gestão. Também ficou averiguado o baixo nível de controlo dos investimentos efetuados em qualidade e, evidentemente, tal procedimento acarreta dificuldades na quantificação dos retornos obtidos nas empresas portuguesas certificadas. ABSTRACT: The present dissertation approaches the importance of planning and control quality costs for the management of quality, a key element for the strategy of the organizations that seek out competitive advantages to assure the continuity in a globalized world. Despite of the movement of the quality being intimately associated to the certification of the quality management systems, they are not enough to assure the competitiveness of organizations in highly competitive markets. Presently, organizations are facing a reduction in the amount of available resources, forcing them to manage those resources in a more discerning and rational way. More and more, the organizations have to be efficient and attempt to measure the quality in financial terms, through cost of quality management systems, thus showing the validity and usefulness of planning and control the costs of quality as a management instrument. ln this way, the main purpose of the study is to know the practices adopted by certified Portuguese companies concerning to the planning and control of quality costs, as well as to know if those companies are preparing management reports that allow them to verify the financial return of the investments in quality. The results showed that only a few number of the inquired companies have implemented formal systems that quantify and control the quality costs, and identify in an explicit and segregate way the quality costs in management reports. The results also showed the low level of control related to the investments in quality and the resultant problems in quantifying the returns of quality investments by the certified Portuguese companies.

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Abstract The sweet cherry ‘Sweetheart’, although having a short shelf life, is highly appreciated by consumers due to its organoleptic characteristics. Different storage methods were tested to study the maintenance of quality during a period of 27 days: 1) cold (air at 1°C and 95% relative humidity) (CC), 2) cold and polypropylene film bags (1°C and 95% relative humidity) (MA) and 3) cold and controlled atmosphere (1°C, 95% RH, 10% CO2 and 8% O2) (CA). Quality parameters tested included external colour (L*, a*, b*), total soluble solids (TSS), and titratable acidity (TA). To evaluate nutritional quality anthocyanins, total antioxidant activity, and total phenolics were measured. Results allow us to say that phenolic compounds were relatively stable and similar during storage in CC and MA. Cherries stored under CA conditions presented lowest concentrations of phenolic compounds. Phenolic compounds, total anthocyanins and antioxidant activity were inversely correlated with values of colour coordinates. Considering all the evaluations done during this work it is unquestionable that fruits stored in controlled atmosphere conditions had significantly different quality.

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Abstract: In Portalegre, Portugal, sweet cherry production is very important to the region’s economic sustainability. The sweet cherry ‘Sweetheart’ has exhibited short shelf life in spite of being highly appreciated by consumers due to its organoleptic characteristics. In this trial, we evaluated fruit quality of ‘Sweetheart’ stored under different storage conditions: 1) cold conditions (1ºC and high humidity 95%), 2) cold conditions and polypropylene film bags (MA), and 3) controlled atmosphere (CA) (1°C, 95% humidity, 10% CO2 and 8% O2). Fruit physical and chemical parameters were evaluated after 0, 6, 13, 20 and 27 days of cold storage. Quality parameters tested included weight loss, external colour (L* a* b*), visual assessment of the epidermis, epidermis and mesocarp penetration test, soluble solids content (SSC), and titratable acidity (TA). We also performed sensory analyses. The results for textural properties, colour coordinates and sensory analysis suggest that ‘Sweetheart’ fruit can be stored under cold conditions, 1°C, 95% humidity, for up to 21 days without significant loss of quality. Controlled atmosphere maintained tissue turgidity during storage; however, this was not noticed by the panelists, who consistently classified fruits stored under CA conditions with lower overall ratings than fruits under cold conditions with or without film bags.

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The market for table grapes is moving into mass production of specialty seed-less grapes in covered areas, aiming at obtaining premium prices with early or late production of high quality products. Production of quality seedless grapes is not straightforward since it is requires the correct combination of various independent characteristics, such as color, sugars, size and quantity at the right moment for successful harvesting and marketing. The present study was carried out at the two largest Portuguese producers located in Alentejo, and has the objective of studying the effect of irrigation management strategies and two different soils on the various relevant parameters for successful production and marketing. The management strategies were the application of ten day stress at the end of the cycle, in order to promote early maturing of the grapes. Three different timings of the stress were applied. Soil moisture, sap flow, bark thickness, as well as leaf water potential, stomatal conductance and chlorophyll content were measured regularly during the production season. The results indicate that the roots explore a rather large soil volume and the plants can successfully withstand reasonable periods of drought without significant changes to the plant physiology. Additionally late rains can mask the effect of any farmer applied drought and invalidate any farmer induced stress to the plants. Water-logged soils tend to cause early onset of maturity, but cause the ripening stage to extend over a longer period of time, and thus, in effect result in a delay in the harvest date. Topography also has some effect on the ripening, since hot air tends to accumulate under the plastic at the higher areas of the field. This work is funded by PRODER, 4.1, within the scope of project MORECRIMSON