| The coffee roasting segment is passing through deep transformation since the beginning of the 90´s, and the requirement of quality has been essential for the performance of those companies in the market. The quality factor has been playing important role for the competitiveness of the enterprises. Some authors believe that, under the aegis of the market globalization, the quality reaches its highest level of importance in the business decision process and turns out to be the passport for opening the most challenging markets and for upholding the niches in the more competitive markets. However, systems or quality programs generate costs that, usually, are unknown for the firms. In Brazil, the literature on the costs of the quality lacks more comprehensive... |
