LEFTOVER MANAGEMENT COSTS AND WASTE IN CLOTHING MYPES

Authors

  • Elsie Bonilla Pastor Universidad Nacional Mayor de San Marcos, Facultad de Ciencias Contables. Lima, Peru

DOI:

https://doi.org/10.15381/quipu.v23i43.11601

Keywords:

Quality management system, ost of waste and scrap, MYPE’s textile garment manufacturers, production cost, ISO 9001: 2008

Abstract

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.

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Author Biography

  • Elsie Bonilla Pastor, Universidad Nacional Mayor de San Marcos, Facultad de Ciencias Contables. Lima, Peru

    Doctorante en Ciencias Contables y Empresariales.

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Published

2015-06-15

Issue

Section

Original papers

How to Cite

Bonilla Pastor, E. (2015). LEFTOVER MANAGEMENT COSTS AND WASTE IN CLOTHING MYPES. Quipukamayoc, 23(43), 69-79. https://doi.org/10.15381/quipu.v23i43.11601