Management of Quality Costs and Their Relationship to Competitiveness and Operational Efficiency in Manufacturing Companies in Azogues, Ecuador

Article Sidebar

PDF HTML
Published: Sep 28, 2026
DOI: https://doi.org/10.37956/jbes.v10i4.428
Keywords:
Quality costs competitiveness operational efficiency manufacturing companies Azogues Ecuador.

Main Article Content

Giovanny Javier Yumbla Sigua
Maestrante de la Maestría en Contabilidad y Auditoría, mención en Gestión Tributaria Dirección de Posgrados Universidad Católica de Cuenca Cuenca, Ecuador
Santiago Alberto Campodónico Palma
Maestría en Contabilidad y Auditoría, mención en Gestión Tributaria Dirección de Posgrados Universidad Católica de Cuenca

Abstract

Quality cost management is a key factor in understanding the performance of manufacturing firms. The aim of this paper was to analyse the relationship between quality cost management, competitiveness and operational efficiency in manufacturing firms in Azogues, Ecuador. A predominantly quantitative, non-experimental and correlational study was carried out, using a probabilistic sample of 80 firms. Data were collected via a questionnaire and supplemented by a semi-structured interview. The results showed a predominance of micro-enterprises, the presence of continuous improvement practices, production control and favourable levels of customer satisfaction. Prevention and evaluation were positively correlated with competitiveness and operational efficiency, with a Spearman’s rho of 0.816 and p < 0.001. A significant association was also observed using the chi-square test, with a Cramer’s V of 0.520. It was concluded that a higher prevalence of preventive and evaluation practices was associated with better business performance in Azogues. Management of quality costs and their relationship with competitiveness and operational efficiency in manufacturing companies in Azogues, Ecuador

Downloads

Download data is not yet available.

Article Details

How to Cite
Yumbla Sigua, G. J., & Campodónico Palma, S. A. (2026). Management of Quality Costs and Their Relationship to Competitiveness and Operational Efficiency in Manufacturing Companies in Azogues, Ecuador. Journal of Business and Entrepreneurial Studie, 10(4), 43–53. https://doi.org/10.37956/jbes.v10i4.428
Issue
Vol. 10 No. 4 (2026): October - December
Section
Articles
Creative Commons License

This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.

Licensing Agreement

This journal provides free access to its content through its website following the principle that making research available free of charge to the public supports a larger exchange of global knowledge. 

Web content of the journal is distributed under a Attribution-NonCommercial-ShareAlike 4.0 International.

References

Andrade-Pesantez, X. L., Erazo-Alvarez, G. O., & Andrade-Pesantez, D. (2025). Impacto de la gestión de calidad en la competitividad de PYMES del sector industrial del cantón Cuenca: Un estudio aplicado. Religación, 10(45), e2501428. https://doi.org/10.46652/rgn.v10i45.1428

Anifowose, O. N., Ghasemi, M., & Olaleye, B. R. (2022). Total quality management and small and medium-sized enterprises’ (SMEs) performance: Mediating role of innovation speed. Sustainability, 14(14), 8719. https://doi.org/10.3390/su14148719

Arce Piñirí, Y. (2020). Costos de calidad: Evolución, conceptualización y actualidad. Observatorio de la Economía Latinoamericana, (3).

Bautista Daza, F. D., Ramos Dorado, R. D., Ulloa Méndez, C. I., & Hurtado García, K. del R. (2024). Calidad de los sistemas de contabilidad de costos en las empresas manufactureras: Un estudio de revisión sistemática. RUNAS. Journal of Education & Culture, 5(10), e240174. https://doi.org/10.46652/runas.v5i10.174

Clancy, R., O’Sullivan, D., & Bruton, K. (2023). Data-driven quality improvement approach to reducing waste in manufacturing. The TQM Journal, 35(1), 51–72. https://doi.org/10.1108/TQM-02-2021-0061

Daniyan, I., Adeodu, A., Mpofu, K., Maladzhi, R., & Kana-Kana Katumba, M. G. (2022). Application of lean Six Sigma methodology using DMAIC approach for the improvement of bogie assembly process in the railcar industry. Heliyon, 8(3), e09043. https://doi.org/10.1016/j.heliyon.2022.e09043

Dutta, G., Kumar, R., Sindhwani, R., & Singh, R. K. (2021). Digitalization priorities of quality control processes for SMEs: A conceptual study in perspective of Industry 4.0 adoption. Journal of Intelligent Manufacturing, 32(6), 1679–1698. https://doi.org/10.1007/s10845-021-01783-2

Eraslan, S., & Önal, S. (2021). Quality costs and application in a manufacturing enterprise. OPUS International Journal of Society Researches, 17(35), 1626–1643. https://doi.org/10.26466/opus.824779

Ghunaim, N. M., & Jaaron, A. A. M. (2022). The influence of cost of quality on the performance of food manufacturing companies: An empirical study. The TQM Journal, 34(4), 788–806. https://doi.org/10.1108/TQM-01-2021-0026

Hakem, N., Bouchetara, M., Belimane, W., & Amokrane, M. (2024). Cost of quality management: Encouraging business leaders to manage and invest in quality enhancement. Business Ethics and Leadership, 8(2), 92–106. https://doi.org/10.61093/bel.8(2).92-106.2024

Indra, I., Yudoko, G., & Mulyono, N. B. (2025). Empirical validation of prevention-focused quality cost management: Evidence from Indonesia manufacturing. Cogent Business & Management, 12(1), 2543515. https://doi.org/10.1080/23311975.2025.2543515

Liu, H., Wu, S., Zhong, C., & Liu, Y. (2021). An empirical exploration of quality management practices and firm performance from Chinese manufacturing industry. Total Quality Management & Business Excellence, 32(15–16), 1694–1712. https://doi.org/10.1080/14783363.2020.1769474

Memari, A., Panjehfouladgaran, H. R., Rahim, A. R. A., & Ahmad, R. (2024). The impact of lean production on operational performance: A case study. Asia-Pacific Journal of Business Administration, 16(3), 530–552. https://doi.org/10.1108/APJBA-04-2022-0190

Navarro, G., & Naranjo, G. (2025). Quality culture, quality management, and organizational performance: A structural model for the manufacturing sector. Sustainability, 17(9), 3934. https://doi.org/10.3390/su17093934

Osorio-Barreto, D., Cardona-Arenas, C., & Naranjo-Herrera, C. G. (2021). Sanjaya Lall: La competitividad industrial y las capacidades tecnológicas. Apuntes del Cenes, 40(71), 41–74. https://doi.org/10.19053/01203053.v40.n71.2021.10659

Potkány, M., Závadský, J., Hlawiczka, R., Gejdoš, P., & Schmidtová, J. (2022). Quality management practices in manufacturing enterprises in the context of their performance. Journal of Competitiveness, 14(2), 97–115. https://doi.org/10.7441/joc.2022.02.06

Suroso, E., & Santosa, A. D. (2024). Effects of lean manufacturing practices on operational performance. Journal of Research in Social Science and Humanities, 4(1), 174–179. https://doi.org/10.47679/jrssh.v4i1.121

Tambunan, S. T. B. (2023). A conceptual framework of quality cost chain in strategic cost management. The TQM Journal, 36(3), 762–784. https://doi.org/10.1108/TQM-09-2021-0281

Zhou, H., & Li, L. (2020). The impact of supply chain practices and quality management on firm performance: Evidence from China’s small and medium manufacturing enterprises. International Journal of Production Economics, 230, 107816. https://doi.org/10.1016/j.ijpe.2020.107816