Influence of the strategy, innovation and technology factors on quality costs in clothing industry

• Main Authors: Juliane Andressa Pavão, Reinaldo Rodrigues Camacho, Márcia Maria dos Santos Bortolocci Espejo, Kelly Cristina Mucio Marques
• Format: Article
• Language: Portuguese
• Published: Universidade Federal de Santa Catarina 2018-03-01
• Series: Revista Contemporânea de Contabilidade
• Subjects: Custos da Qualidade; Teoria da Contingência; Indústria de confecções; Controle gerencial
• Online Access: https://periodicos.ufsc.br/index.php/contabilidade/article/view/47307

This study investigates, under the light of contingency theory, the influence of internal contingency factors, strategy, technology and innovation on the occurrence of Quality Costs (QC). It is also evaluated the effects of the occurrence of QCs on organizational performance. The sample involved 121 from the clothing cluster companies in the counties of Maringá and Cianorte, State of Paraná. The research strategy adopted was the survey with data collection through a questionnaire, whose data were analyzed before the modeling of structural equations. The findings indicate that the occurrence of QCs do not influence organizational performance. However, the differentiation strategy has a reduction effect on the occurrence of internal and external failure costs, as well as the cost leadership strategy that encourages valuation costs to occur and restricts the occurrence of costs with both internal and external failures. It was found that the adoption of information technology helps prevent the occurrence of prevention costs and reduces costs of internal failures, as well as the use of production technology reduces costs with product returns and substitutions. In addition, process innovation has had a negative effect on the costs of internal and external failures.