Main Methods

E the expenditure is an expense with the activity-half and it does not generate financial return, only propitiates certain ' ' conforto' ' or functionality to the enterprise environment. For description and analysis methods are used, being the Main Methods of Expenditure: Management of Costs (it defray for absorption or integral, direct Expenditure, Cost standard, Expenditure based on activities, GECON, Cost-goal. According to S (1990: 108), ' ' the costs of the quality can be divided in four groups: costs of prevention, costs of inspection, costs of internal imperfections, costs of external imperfections. In the first group they are registered all the expenses that the company incurs into intention to prevent the imperfections. In as the group they are registered the expenses related with the activities of inspection carried through by the companies. The third group shelters the expenses related with the activities of retrabalhos.' ' Being thus, in case that the inspection has not been efficient, it will be in this group of costs that will be verified the expenses for the adequacy of the product. Finally, the room group says respect to the costs related to discovered imperfections 6 for the consumers. They are registered the guarantee coverings, expenses with recall etc.

the company must have in mind that is necessary to keep permanent investments to not only acquire the quality and yes for its maintenance. Thus being, the more first investments in the two groups lesser tend to be throughout the time the costs of the two last groups. The ambient costs are only one subgroup of a vaster universe of necessary costs to one adjusted taken of decisions. They are not distinct costs, but they are part of an integrated system of material and monetary flows that cover the company. For the calculation of the total ambient costs of the company the cost of the wasted materials is added, work and depreciation and operating expenses with the costs save ambient.