Gestión de costos de desechos y desperdicios en las MYPES de la confección

• Autor: Bonilla Pastor, Elsie
• Formato: artículo
• Fecha de Publicación: 2015
• Institución: Universidad Nacional Mayor de San Marcos
• Repositorio: Revistas - Universidad Nacional Mayor de San Marcos
• Lenguaje: español
• OAI Identifier: oai:ojs.csi.unmsm:article/11601
• Enlace del recurso: https://revistasinvestigacion.unmsm.edu.pe/index.php/quipu/article/view/11601
• Nivel de acceso: acceso abierto
• Materia: Quality management system; ost of waste and scrap; MYPE’s textile garment manufacturers; production cost; ISO 9001: 2008; Sistema de gestión de calidad; costo de desechos y desperdicios; MYPE´s de la confección textil de prendas; costo de producción; Norma ISO 9001; 2008.

Peruvian MYPEs represent 99.3% of all busines-ses with economic initiatives and generate 75% of employment. However, opposite of what happens in developed countries like USA and Japan, their competitiveness is low and the financial condition is fragile, moreover their export share of less than 1%. Inadequate quality management of their processes generates waste and scrap, which increase costs, re-ducing their productivity and profitability. Research conducted on a sample of 27 textile MYPEs-garments manufacturers- located in Lima and Callao, concluded that there is an inverse and significant correlation be-tween the rating of the quality management and the costs of waste and scrap; and found that for every 1% of additional quality management qualification, pro-duction costs are reduced at 0.08 %; we also identified the greatest impact management factors.