This paper describes and analyses how Brazilian companies, whose quality systems are certificated according to international standards, are using Quality Costs as a management tool. It also analyses the main characteristics of Quality Cost Systems and their implementation. Research was carried out in 919 companies whose quality systems are certificated in accordance with ISO 9001, 9002 or 9003 standards. Questionnaires were mailed to the quality managers of these companies. In total, 300 companies responded to the questionnaire, representing a 33 percent response rate, of which 39% had implemented or were implementing a Quality Cost System. The main observed difficulties were the lack of understanding of the tool and the view that the accounting information system was inadequate.
quality management; quality costs; quality cost system; implantation
