TOOLS AND COST SYSTEMS APPLIED IN AGRIBUSINESS QUALITY MANAGEMENT

This study aims to investigate the use of tools and cost systems applied to quality management in the dairy factories in the Southwestern region of Parana, Brazil. Data were collected through semi structured questionnaire administered to nine dairy factories under the Paranaense Inspection Service (SIP) of the Southwestern region of Parana. The results were analyzed using descriptive statistics and presented through graphs, tables and summarizing measurements. It was found that the dairy enterprises surveyed focus their efforts in the implementation of the tools and methodologies of the third evolutionary period of quality management, the period of quality assurance. In relation to quality cost systems it was found that no dairy factories has fully implemented the tool and a third of them are in the process of being implemented. In addition, it can be seen that the main difficulties of implantation of a quality cost system are related to the lack knowledge of the methodology and in the belief of the need for high investments.