QC-story as cost management support tool application and evaluation in a clothing industry

Abstract

A good cost management is a business need, where the process failures are identified and corrected, seeking continuous improvement, since competitiveness and lower prices are the market demanding. Such good management reflects on process economies, whether economic or energy efforts, and results in benefits for the company and final consumer, who receives a less costly product. In order to achieve this process of continuous improvement in costing process, the QC-story method was used to identify and analyze problems in cost calculation. For analysis of the problems some Quality Tools were used, making possible to identify the causes of the problems with cost management. At the end of the analysis, an action plan was proposed using the 5W2H tool to achieve the desired improvements. The application of the QC-story method was justified by the fact that divergences in cost management are common in all collections, directly impacting the company's income generation.