Custos da qualidade: uma análise a partir da qualidade percebida pelo cliente

Abstract

This paper aims to propose a procedure to track the costs of quality based on the quality of service perceived by customers. The research was developed through a single case study, with a refrigeration company which provides services to supermarket chains, hospitals, public agencies and natural person customers. For data collection, we used the SERVQUAL questionnaire, document analysis, failure identification sheets, direct non-participant observation and semi-structured interviews. The data were analyzed using descriptive statistics and Content Analysis with Transaction Cost Economics (TCE) as a basis, since quality is a mechanism that facilitates the occurrence of a transaction as the behavioral and financial assumptions uncertainties are resolved and, furthermore, it allows cost reduction (ex ante, such as fines for late service and ex post costs, such as overtime and repairs). The results allowed us to track the costs of quality (control and failures) through the perceptions of customers, using the situations that lead to customer perception as a link in the relationship between customer perception and costs of quality (CoQ). Thus, these situations were identified, and through them it was possible to track the type of quality cost related to them. The findings also showed that the unfavorable points in the customers' perceptions were linked to tangible items of service provision and fulfillment of deadlines, resulting in failure costs. It was also possible to identify the presence of a cost of prevention related to the acquisition of computer software to facilitate service management, training of employees, and to avoid rework. In addition, there were also evaluation costs related to the repairs and maintenance of equipment in order to avoid failures. The presence of CoQ was found in two dimensions of SERVQUAL: Reliability and Responsiveness, although it was not verified in the dimensions Tangibles , Assurance and Empathy. This may be due to the fact that these last two dimensions are related to courtesy, forms of communication, accessibility, ease of contact, desire for well-being and understanding of customers' needs that were present in the case analyzed. We found that the presence of prevention or evaluation costs does not necessarily lead to a favorable perception of the client and vice versa, as was the case with the The Reliability dimension showed favorable performance even though several failure costs were identified. We conclude that it is possible to track the CoQs through an external analysis, based on the quality of service perceived by the client, as well as to measure them. This perspective proves to be relevant, since quality is, ultimately, what the customer perceives as such.