El trabajo propone un procedimiento para la implementación del sistema de costos de la calidad en una empresa cárnica. Herramienta útil en la detección de oportunidades de mejora en la eficiencia empresarial, y para facilitar la comunicación entre las áreas económica y productiva. En el proceso clave (elaboración de embutido), se identificaron los costos de fallos internos como la categoría de mayor incidencia. Con las acciones tecnológicas y organizativas ejecutadas se logró reducir los costos de la calidad, respecto a los costos totales de producción en 2,3%. La validez de la significación estadística en la disminución del índice de costos de fallos internos, permitió redefinirlo en un nuevo nivel. De esta forma se garantiza la búsqueda de reservas potenciales de mejora, y la continuidad de la estrategia del Sistema de costos de la calidad. Esta es una práctica de gestión que se enfoca en los procesos y responde a una necesidad de la industria alimentaria cubana. Palabras clave: costos, mejora, proceso, gestión de la calidad, industria alimentaria. ABSTRACT The work proposes a procedure for the implementation of the cost system of quality in a meat company. Useful tool in the detection of opportunities for improvement in business efficiency, and to facilitate communication between the economic and productive areas. In the key process (sausage production), internal failure costs were identified as the category with the highest incidence. With the technological and organizational actions carried out, it was possible to reduce the costs of quality, with respect to total production costs by 2.3%. The validity of the statistical significance in the reduction of the internal failure costs index allowed to redefine it in a new level. In this way, the search for potential reserves for improvement is guaranteed, as well as the continuity of the Quality Costs System strategy. Management practice in their processes that responds to a need of the Cuban food industry. Key words: costs, improvement, process, quality management, food industry.
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