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\put(30.5675,-202.0564){\fontsize{16}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_33822}Análisis de los costos asociados a la calidad en comer}
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\put(90.5409,-276.4564){\fontsize{12}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}Aniel Naranjo Naranjo}
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\put(154.9517,-348.4564){\fontsize{12}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}Universidad de Sancti Spíritus José Martí Pérez, Cub}
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\put(190.795,-420.4564){\fontsize{12}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_29791}Código Clasificación JEL: }
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\put(125.4845,-461.2564){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}Recepción: }
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\put(203.1515,-461.2564){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}1-08 /}
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\put(21,-119.127){\fontsize{12}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}RESUMEN}
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\put(21,-320.727){\fontsize{12}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}Palabras clave:}
\put(99.3164,-320.727){\fontsize{12}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426} Calidad, costos, fallos, prevención, evaluación, procedimiento, gestión, mejora}
\put(21,-363.9269){\fontsize{12}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}ABSTRACT}
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\put(348.6,-392.727){\fontsize{12}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}Base }
\put(375.048,-392.727){\fontsize{12}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}Business Unit }
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\put(21,-407.127){\fontsize{12}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}Sancti Spíritus, the general objective }
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\put(21,-450.327){\fontsize{12}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}For the investigation, }
\put(125.904,-450.327){\fontsize{12}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}a quality cost analysis procedure is proposed, which has eight stages, which are divide}
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\put(72.9961,-551.127){\fontsize{12}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}: Quality}
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\put(21,-89.5871){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}INTRODUCCIÓN}
\put(21,-113.5871){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}La competitividad }
\put(96.38,-113.5871){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}empresarial }
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\put(331.5,-113.5871){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}en los tiempos }
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\put(426.17,-113.5871){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}es necesario }
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\put(21,-125.5871){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}empresa }
\put(56.6,-125.5871){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}ofertar }
\put(85.53,-125.5871){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}productos y servicios con altos estándares }
\put(254.18,-125.5871){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}de calidad, como }
\put(324.06,-125.5871){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}requisito }
\put(361.34,-125.5871){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}principal }
\put(399.17,-125.5871){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}de inserción }
\put(449.83,-125.5871){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}en mercados }
\put(502.15,-125.5871){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}naciona}
\put(533.2499,-125.5871){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}les }
\put(21,-137.5871){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}e internacionales }
\put(90.02,-137.5871){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}y lograr un desarrollo or}
\put(185.12,-137.5871){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}ganizacional }
\put(237.67,-137.5871){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}superior}
\put(270.04,-137.5871){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}, enfocado en las necesidades }
\put(387.6,-137.5871){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}y expectativas }
\put(446.06,-137.5871){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}de los clientes }
\put(503.78,-137.5871){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}(Mastrapa }
\put(21,-149.5871){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}Gutiérrez }
\put(61.43,-149.5871){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}et al., 2017; Díaz, P}
\put(140.17,-149.5871){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}. }
\put(144.79,-149.5871){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}A, 2017), de ahí que el aumento }
\put(276.79,-149.5871){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}de la rentabilidad }
\put(349.22,-149.5871){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}como resultado de un alto nivel de calidad }
\put(522.22,-149.5871){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}y una }
\put(21,-161.5871){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}contracción }
\put(70.49,-161.5871){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}de }
\put(82.78,-161.5871){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}los costos, }
\put(127.65,-161.5871){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}debe }
\put(149.38,-161.5871){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}ser }
\put(163.89,-161.5871){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}meta }
\put(186.17,-161.5871){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}esencial }
\put(221.22,-161.5871){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}para }
\put(241.28,-161.5871){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}las }
\put(255.24,-161.5871){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}or}
\put(263.39,-161.5871){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}ganizaciones }
\put(317.88,-161.5871){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}(Silva }
\put(344.62,-161.5871){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}Giraldo }
\put(378.02,-161.5871){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}et }
\put(388.09,-161.5871){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}al., }
\put(403.16,-161.5871){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}2018; }
\put(428.79,-161.5871){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}Berni }
\put(453.86,-161.5871){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}Moran }
\put(483.37,-161.5871){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}et }
\put(493.44,-161.5871){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}al., }
\put(508.51,-161.5871){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}2018), }
\put(537.19,-161.5871){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}el }
\put(21,-173.5871){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}logro }
\put(44.87,-173.5871){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}de }
\put(57.07001,-173.5871){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}estas }
\put(79.27,-173.5871){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}metas }
\put(105.36,-173.5871){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}es alcanzable }
\put(161.4,-173.5871){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}con }
\put(178.6,-173.5871){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}el }
\put(188.58,-173.5871){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}adecuado }
\put(229.09,-173.5871){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}funcionamie}
\put(279.08,-173.5871){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}nto }
\put(294.62,-173.5871){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}de }
\put(306.82,-173.5871){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}un Sistema }
\put(354.01,-173.5871){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}de }
\put(366.21,-173.5871){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}Gestión }
\put(400.08,-173.5871){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}de }
\put(412.28,-173.5871){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}la }
\put(422.26,-173.5871){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}Calidad }
\put(456.1201,-173.5871){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}(Montilla }
\put(496.6501,-173.5871){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}et }
\put(506.6301,-173.5871){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}al., }
\put(521.61,-173.5871){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}2019; }
\put(21,-185.5871){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}Girón, 2018).}
\put(21,-209.5871){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}La }
\put(35.48,-209.5871){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}importancia }
\put(87.17,-209.5871){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}del }
\put(103.32,-209.5871){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}costo }
\put(128.36,-209.5871){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}asocia}
\put(153.35,-209.5871){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}do }
\put(167.28,-209.5871){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}a }
\put(175.65,-209.5871){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}la }
\put(186.8,-209.5871){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}calidad }
\put(219.6,-209.5871){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}en }
\put(232.97,-209.5871){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}la }
\put(244.12,-209.5871){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}empresa }
\put(281.37,-209.5871){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}ha }
\put(294.74,-209.5871){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}tomado }
\put(328.66,-209.5871){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}valor}
\put(348.81,-209.5871){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}, }
\put(355.24,-209.5871){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}por }
\put(372.5,-209.5871){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}lo }
\put(384.21,-209.5871){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}que }
\put(402.58,-209.5871){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}muchos }
\put(437.62,-209.5871){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}países }
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\put(478.25,-209.5871){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}han }
\put(496.62,-209.5871){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}centrado }
\put(534.97,-209.5871){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}en }
\put(21,-221.5871){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}implementar }
\put(73.71,-221.5871){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}sistemas de calidad }
\put(152.43,-221.5871){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}y de excelencia, }
\put(218.07,-221.5871){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}con tendencia }
\put(275.17,-221.5871){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}hacia }
\put(298.44,-221.5871){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}la estandarización, }
\put(374.69,-221.5871){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}el cero defecto }
\put(435.06,-221.5871){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}y el mejoramiento }
\put(509.33,-221.5871){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}contin}
\put(534.33,-221.5871){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}uo }
\put(21,-233.5871){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}(Navarro, 2016). Los más destacados son los (SGC) o Sistema de Gestión de la Calidad (Leyva 2014; Palacio-Fierro et al., 2018).}
\put(21,-245.5871){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}El }
\put(33.34,-245.5871){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}correcto }
\put(69.55,-245.5871){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}uso de }
\put(99.78,-245.5871){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}los recursos depende }
\put(188.44,-245.5871){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}del }
\put(204.11,-245.5871){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}análisis }
\put(237.56,-245.5871){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}de }
\put(250.45,-245.5871){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}la }
\put(261.12,-245.5871){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}actividad }
\put(301.22,-245.5871){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}económica, }
\put(350.48,-245.5871){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}razón }
\put(376.14,-245.5871){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}que }
\put(394.03,-245.5871){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}impulsa }
\put(429.15,-245.5871){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}a }
\put(437.04,-245.5871){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}no pocas }
\put(476.71,-245.5871){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}or}
\put(484.86,-245.5871){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}ganizaciones }
\put(539.95,-245.5871){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}a }
\put(21,-257.5871){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}utilizar }
\put(51.98,-257.5871){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}sistemas de cálculo de costos de calidad, para su }
\put(249.4,-257.5871){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}medició}
\put(281.62,-257.5871){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}n y control como herramienta }
\put(403.18,-257.5871){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}necesaria (Huilcapi Masacon et al., }
\put(21,-269.5871){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}2017).}
\put(21,-293.5871){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}Cuba se encuentra }
\put(102.45,-293.5871){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}inmerso en la actualización }
\put(221.6,-293.5871){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}de su modelo}
\put(278.69,-293.5871){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426} económico. }
\put(333.83,-293.5871){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}Los principales }
\put(401.47,-293.5871){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}retos a los que se enfrenta }
\put(518.83,-293.5871){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}son la }
\put(21,-305.5871){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}descapitalización de las bases productivas, baja eficiencia y obsolescencia de la infraestructura (PCC, 2017).}
\put(21,-317.5871){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}Muchas }
\put(56.19,-317.5871){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}empresas }
\put(96.93,-317.5871){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}con }
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\put(152.31,-317.5871){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}de }
\put(165.28,-317.5871){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}calidad }
\put(197.68,-317.5871){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}certificados }
\put(247.3,-317.5871){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}no }
\put(260.83,-317.5871){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}anal}
\put(277.49,-317.5871){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}izan }
\put(297.67,-317.5871){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}correctamente }
\put(357.82,-317.5871){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}los }
\put(373.02,-317.5871){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}costos }
\put(401.55,-317.5871){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}asociados }
\put(443.95,-317.5871){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}a }
\put(451.92,-317.5871){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}la }
\put(462.66,-317.5871){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}calidad, }
\put(497.56,-317.5871){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}limitándo}
\put(535.89,-317.5871){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}se }
\put(21,-329.5871){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}a }
\put(28.61,-329.5871){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}nombrarlos }
\put(77.33,-329.5871){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}en }
\put(89.94,-329.5871){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}sus }
\put(105.89,-329.5871){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}manuales }
\put(146.82,-329.5871){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}superficialmente. }
\put(218.58,-329.5871){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}La }
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\put(481.62,-545.5871){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}(2019); }
\put(513.29,-545.5871){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}Briones }
\put(21,-557.5871){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}Banderas(2019); Silva Enoa, }
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\put(144.32,-557.5871){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}. (2019) se diseña una propuesta que se adapte a la empresa estudiada.}
\put(21,-581.5871){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}Descripción del pr}
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\put(21,-605.5871){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}Fase I. Pr}
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\put(438.31,-617.5871){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}actual }
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\put(21,-629.5871){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}referido a los costos asociados a la calidad.}
\put(21,-653.5871){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}Etapa 1. Determinación del objeto y alcance del estudio}
\put(21,-665.5871){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}En }
\put(34.89,-665.5871){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}esta }
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\put(155.95,-665.5871){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}objeto }
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\put(21,-713.5871){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}La selección }
\put(75.06,-713.5871){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}del área para la aplicación }
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\put(261.49,-713.5871){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}debe orientarse }
\put(326.1,-713.5871){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}a la de mayor probabilidad }
\put(439.05,-713.5871){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}de resultados positivos, la }
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\put(21,-89.58722){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}de costos y recursos humanos comprometidos con el mejoramiento continuo.}
\put(21,-113.5872){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}Etapa 3. Formación del equipo de trabajo}
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\put(534.95,-450.3215){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}de }
\put(21,-462.3215){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}calidad y los costos de la no calidad, empleando una escala base a tres valores y sus símbolos correspondientes son:}
\put(21,-474.3215){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}Símbolos:}
\put(21,-498.3215){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}∆: Fuerte relación     (3 puntos)}
\put(21,-510.3215){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}●: Relación normal   (2 puntos)}
\put(21,-522.3215){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}○: Relación débil      (1 puntos)}
\put(21,-546.3215){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}T}
\put(26.41,-546.3215){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}odas estas valoraciones }
\put(123.27,-546.3215){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}constituyen una población de cuatro valores, es decir}
\put(336.94,-546.3215){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}, (0, 1, 2, 3) representando el grado de relación }
\put(529.83,-546.3215){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}que }
\put(21,-558.3215){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}existe entre los costos.}
\put(21,-582.3215){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}Etapa 6. Clasificación de los costos de calidad y los costos de no calidad.}
\put(21,-594.3215){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}Se }
\put(33.62,-594.3215){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}clasifican }
\put(74.00999,-594.3215){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}en }
\put(86.06999,-594.3215){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}cuatro }
\put(113.67,-594.3215){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}aspectos }
\put(150.17,-594.3215){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}por }
\put(166.12,-594.3215){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}los }
\put(180.41,-594.3215){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}expertos. }
\put(219.41,-594.3215){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}En }
\put(233.14,-594.3215){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}la }
\put(242.98,-594.3215){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}selección }
\put(282.8,-594.3215){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}de }
\put(294.86,-594.3215){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}las }
\put(308.59,-594.3215){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}características }
\put(367.84,-594.3215){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}fundamentales }
\put(428.77,-594.3215){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}(F) }
\put(443.61,-594.3215){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}y }
\put(451.23,-594.3215){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}no }
\put(463.85,-594.3215){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}fundamentales }
\put(524.78,-594.3215){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}(NF) }
\put(21,-606.3215){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}para el grupo de costos de no calidad }
\put(176.4,-606.3215){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}y las principales }
\put(245.72,-606.3215){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}(P) y secundarias (S) para el grupo de costos de la calidad, }
\put(489.37,-606.3215){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}y se utiliza}
\put(533.91,-606.3215){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426} el }
\put(21,-618.3215){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}Coeficiente de Concordancia de Kendall para evaluar la concordancia del juicio de los expertos.}
\put(21,-642.3215){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}Fase III }
\put(56.57,-642.3215){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}Análisis de los costos asociados a la calidad}
\put(21,-654.3215){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}La realización del análisis se hace periódicamente y los resultados se utilizan por la dirección para el proceso de toma de decisión.}
\put(21,-678.3215){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}Etapa 7. Expr}
\put(80.56,-678.3215){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}esiones de cálculo de los costos de calidad.}
\put(21,-690.3215){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}El }
\put(32.4,-690.3215){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}objetivo }
\put(67.68001,-690.3215){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}de }
\put(79.63,-690.3215){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}esta }
\put(97.69,-690.3215){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}etapa }
\put(121.29,-690.3215){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}es proponer }
\put(170.74,-690.3215){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}según criterio }
\put(227.96,-690.3215){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}de }
\put(239.91,-690.3215){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}expertos, }
\put(278.8,-690.3215){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}las }
\put(292.42,-690.3215){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}expresiones }
\put(342.14,-690.3215){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}de }
\put(354.09,-690.3215){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}cálculo }
\put(385.47,-690.3215){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}para }
\put(405.19,-690.3215){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}costos de }
\put(444.65,-690.3215){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}calidad. }
\put(478.53,-690.3215){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}Sobre este }
\put(522.43,-690.3215){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}tema, }
\put(21,-702.3215){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}Escoriza }
\put(58.23,-702.3215){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}Martínez (2003) plantea }
\put(158.27,-702.3215){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}algunas expresiones de cálculo }
\put(285.55,-702.3215){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}que resultan muy útiles, aunque se debe resaltar }
\put(481.52,-702.3215){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}que deben estar }
\put(21,-714.3215){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}diseñadas }
\put(62.75,-714.3215){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}sobre }
\put(87.28,-714.3215){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}las }
\put(101.26,-714.3215){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}características }
\put(160.75,-714.3215){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}propias }
\put(193.06,-714.3215){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}del }
\put(208.15,-714.3215){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}lugar }
\put(231.57,-714.3215){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}y }
\put(239.44,-714.3215){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}la }
\put(249.53,-714.3215){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}actividad }
\put(289.05,-714.3215){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}a }
\put(296.36,-714.3215){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}que }
\put(313.67,-714.3215){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}se }
\put(324.87,-714.3215){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}dirigen, }
\put(358.56,-714.3215){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}adecuado }
\put(399.18,-714.3215){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}al }
\put(409.26,-714.3215){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}contexto }
\put(446.56,-714.3215){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}que }
\put(463.87,-714.3215){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}se }
\put(475.07,-714.3215){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}analiza }
\put(506.25,-714.3215){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}con }
\put(523.56,-714.3215){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}el }
\put(533.64,-714.3215){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}fin }
\put(21,-726.3215){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}de obtener un buen resultado. }
\put(146.68,-726.3215){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}Es decir}
\put(179.8,-726.3215){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}, las expresiones }
\put(251.21,-726.3215){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}deben }
\put(278.62,-726.3215){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}ser ajustadas }
\put(334,-726.3215){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}a las condiciones }
\put(407.91,-726.3215){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}particulares }
\put(458.08,-726.3215){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}de cada }
\put(492.9,-726.3215){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}or}
\put(501.05,-726.3215){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}ganizaci}
\put(534.36,-726.3215){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}ón }
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\put(21,-89.58722){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}teniendo }
\put(57.94,-89.58722){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}en }
\put(69.89,-89.58722){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}cuenta }
\put(98.49,-89.58722){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}los niveles }
\put(143.51,-89.58722){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}de actividad }
\put(194.62,-89.58722){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}de }
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\put(256.3,-89.58722){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}particular }
\put(297.12,-89.58722){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}y que }
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\put(409.93,-89.58722){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}proceso, }
\put(446.04,-89.58722){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}logrando }
\put(484.1,-89.58722){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}un nivel }
\put(519.1201,-89.58722){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}que }
\put(536.0701,-89.58722){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}se }
\put(21,-101.5872){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}corresponda con la necesidad real de cálculo.  }
\put(21,-113.5872){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}Etapa 8. Evaluación de los costos asociados a la calidad}
\put(21,-125.5872){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}Al contar con el sistema de cálcu}
\put(153.49,-125.5872){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}lo de costos de calidad }
\put(246.78,-125.5872){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}es indispensable establecer }
\put(357.18,-125.5872){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}el período de tiempo }
\put(442.37,-125.5872){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}en que se van a emitir }
\put(532.65,-125.5872){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}los }
\put(21,-137.5872){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}informes que muestran su análisis. La frecuencia de dichos informes dependerá de las personas a los que estarán dirigidos.}
\put(21,-161.5872){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}Especialistas }
\put(75.58,-161.5872){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}en el }
\put(98.10001,-161.5872){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}tema, }
\put(122.96,-161.5872){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}al }
\put(133.11,-161.5872){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}consultar }
\put(172.7,-161.5872){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}la }
\put(182.85,-161.5872){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}bibliografía }
\put(232.43,-161.5872){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}relacionada, }
\put(283.94,-161.5872){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}aconsejan }
\put(326.29,-161.5872){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}tener }
\put(349.21,-161.5872){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}varias }
\put(376.02,-161.5872){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}bases de }
\put(412.98,-161.5872){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}comparación }
\put(467.55,-161.5872){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}para }
\put(487.69,-161.5872){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}el }
\put(497.84,-161.5872){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}análisis, }
\put(533.27,-161.5872){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}las }
\put(21,-173.5872){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}que dependerán de la necesidad y la experiencia ganada (Juran,1999).}
\put(21,-197.5872){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}Los costos totales de calidad se determinarán a partir de la clasificación de (Amat, 1993).}
\put(21,-209.5872){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426} }
\put(21,-257.5872){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}Los índices r}
\put(75.27,-257.5872){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}ecomendados para el análisis son:}
\put(21,-281.5872){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}Por}
\put(36.37,-281.5872){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}ciento de costos totales de calidad por}
\put(196.18,-281.5872){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426} ventas:}
\put(21,-293.5872){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}Expresa la relación porcentual de los costos sobre las ventas totales. }
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\put(21,-353.5872){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}Por ciento del costo por fallas internas sobre el gasto de salario:}
\put(21,-365.5872){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}Representa la relación porcentual del costo de fallas internas sobre el gasto de salario.}
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\put(21,-437.5872){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}Porciento de costos de fallas externas sobre los costos totales de calidad:}
\put(21,-449.5872){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}Expresa la relación porcentual de las fallas externas sobre el costo total de calidad.}
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\put(21,-509.5872){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}Porciento de costos de prevención sobre los costos totales de calidad:}
\put(21,-521.5872){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}Relación porcentual de los costos de prevención sobre los costos totales de calidad.}
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\put(21,-581.5872){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}Porciento de costos de evaluación sobre los costos totales de calidad:}
\put(21,-593.5872){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}Expresa la medida porcentual de los costos de evaluación sobre los costos totales de calidad.}
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\put(21,-653.5872){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}RESUL}
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\put(21,-677.5872){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}Fase I Pr}
\put(59.7,-677.5872){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}eparación }
\put(21,-701.5872){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}Etapa 1 Determinación del objeto y alcance del estudio en la UEB}
\put(21,-713.5872){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}La UEB División Centro Este de Sancti Spíritus pertenece }
\put(260.32,-713.5872){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}a la Empresa Comercializadora }
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\put(407.19,-713.5872){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}abaco en Rama “La }
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\put(495.77,-713.5872){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}ega” y tie}
\put(534.87,-713.5872){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}ne }
\put(21,-725.5872){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}como misión comercializar y conservar de manera eficiente una amplia gama de surtidos tabaco en rama.}
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\put(319.09,-137.5872){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}en }
\put(331.66,-137.5872){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}la }
\put(342.01,-137.5872){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}UEB }
\put(365.14,-137.5872){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}se }
\put(376.61,-137.5872){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}encuentran }
\put(423.61,-137.5872){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}incorrectamente }
\put(491.1501,-137.5872){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}identificad}
\put(533.3701,-137.5872){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}as. }
\put(21,-149.5872){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}El }
\put(32.94,-149.5872){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}análisis }
\put(65.99001,-149.5872){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}de la recolección }
\put(137.88,-149.5872){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}y procesamiento }
\put(207.29,-149.5872){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}de los datos relac}
\put(278.09,-149.5872){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}ionados con los costos asociados a la }
\put(432.2,-149.5872){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}calidad, }
\put(466.62,-149.5872){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}se realiza }
\put(507.69,-149.5872){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}median}
\put(537.13,-149.5872){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}te }
\put(21,-161.5872){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}el }
\put(31.27,-161.5872){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}procedimiento }
\put(92.08,-161.5872){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}de }
\put(104.57,-161.5872){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}obtención }
\put(147.05,-161.5872){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}y utilización }
\put(200.36,-161.5872){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}de }
\put(212.85,-161.5872){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}los registros }
\put(265.06,-161.5872){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}tota}
\put(280.06,-161.5872){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}les }
\put(294.22,-161.5872){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}de }
\put(306.71,-161.5872){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}costos de }
\put(347.25,-161.5872){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}calidad, }
\put(381.67,-161.5872){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}razón }
\put(406.93,-161.5872){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}que }
\put(424.42,-161.5872){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}imposibilita }
\put(475.25,-161.5872){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}ser objetivos }
\put(529.68,-161.5872){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}a }
\put(537.17,-161.5872){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}la }
\put(21,-173.5872){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}hora de eliminar}
\put(87.35001,-173.5872){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426} las fallas. La totalidad }
\put(182.71,-173.5872){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}de los aspectos antes señalado }
\put(307.79,-173.5872){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}forman el punto de partida, }
\put(420.93,-173.5872){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}para el diseño y aplicación }
\put(532.11,-173.5872){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}del }
\put(21,-185.5872){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}procedimiento.}
\put(21,-209.5872){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}Etapa 2. Selección del ár}
\put(125.54,-209.5872){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}ea piloto}
\put(21,-221.5872){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}La empresa cuenta con cinco }
\put(150.02,-221.5872){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}procesos principales, }
\put(240.57,-221.5872){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}Proceso de Gestión de la Dirección, }
\put(398.91,-221.5872){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}Proceso de Gestión de la Calida}
\put(536.84,-221.5872){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}d, }
\put(21,-233.5872){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}Comercialización de la Rama, Comercialización del Cigarro y }
\put(272.11,-233.5872){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}T}
\put(277.53,-233.5872){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}abaco, Recursos Humanos, Informática.}
\put(21,-245.5872){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}El }
\put(32.58,-245.5872){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}proceso seleccionado }
\put(120.7,-245.5872){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}fue el }
\put(146.07,-245.5872){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}de comercialización }
\put(229.18,-245.5872){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}de la }
\put(251.22,-245.5872){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}Rama, }
\put(279.74,-245.5872){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}Comercialización }
\put(352.96,-245.5872){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}del }
\put(367.87,-245.5872){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}Cigarro }
\put(401.11,-245.5872){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}y }
\put(408.62,-245.5872){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}T}
\put(414.03,-245.5872){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}abaco. }
\put(442.54,-245.5872){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}Para la }
\put(472.91,-245.5872){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}selección }
\put(512.8,-245.5872){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}del }
\put(527.71,-245.5872){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}área }
\put(21,-257.5872){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}piloto }
\put(46.47,-257.5872){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}se toma }
\put(79.06,-257.5872){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}como punto de partida }
\put(169.79,-257.5872){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}los aspectos descritos en la explicación }
\put(326.42,-257.5872){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}del procedimiento. }
\put(403.16,-257.5872){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}En este se encuentran }
\put(490.54,-257.5872){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}los siguientes }
\put(21,-269.5872){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}subprocesos:}
\put(21,-293.5872){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}}
\put(28.78,-293.5872){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426} }
\put(57,-293.5872){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}Compras de tabaco en rama}
\put(21,-305.5872){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}}
\put(28.78,-305.5872){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426} }
\put(57,-305.5872){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}Evaluación de proveedores de tabaco en rama}
\put(21,-317.5872){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}}
\put(28.78,-317.5872){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426} }
\put(57,-317.5872){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}Almacenamiento y conservación de tabaco en rama}
\put(21,-329.5872){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}}
\put(28.78,-329.5872){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426} }
\put(57,-329.5872){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}V}
\put(63.12,-329.5872){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}entas de tabaco en rama}
\put(21,-341.5872){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}}
\put(28.78,-341.5872){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426} }
\put(57,-341.5872){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}Procesamiento de la demanda de tabaco en rama.}
\put(21,-353.5872){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}}
\put(28.78,-353.5872){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426} }
\put(57,-353.5872){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}Plan de compras de tabaco.}
\put(21,-365.5872){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}}
\put(28.78,-365.5872){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426} }
\put(57,-365.5872){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}Plan de ventas de tabaco.}
\put(21,-377.5872){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}}
\put(28.78,-377.5872){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426} }
\put(57,-377.5872){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}Control de inventarios}
\put(21,-389.5872){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}}
\put(28.78,-389.5872){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426} }
\put(57,-389.5872){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}Balance de tabaco en rama}
\put(21,-401.5872){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}}
\put(28.78,-401.5872){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426} }
\put(57,-401.5872){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}Comercialización del cigarro, tabaco para el consumo nacional.}
\put(21,-425.5872){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}Etapa 3. Formación del equipo de trabajo}
\put(21,-437.5872){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}Se parte de una muestra }
\put(116.53,-437.5872){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}inicial }
\put(143.53,-437.5872){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}de 1}
\put(159.6,-437.5872){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}1 personas para formar el grupo de trabajo, }
\put(330.27,-437.5872){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}que cumplían }
\put(385.93,-437.5872){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}con los requisitos para ser expertos en la }
\put(21,-449.5872){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}empresa. }
\put(59.34,-449.5872){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}Luego }
\put(87.41,-449.5872){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}de realizarse }
\put(140.19,-449.5872){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}las encuestas }
\put(194.66,-449.5872){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}pertinentes }
\put(241.05,-449.5872){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}sobre los niveles }
\put(310.27,-449.5872){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}de conocimientos }
\put(383.07,-449.5872){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}y ar}
\put(398.18,-449.5872){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}gumentación }
\put(452.35,-449.5872){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}que tienen }
\put(496.27,-449.5872){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}los expert}
\put(535.45,-449.5872){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}os }
\put(21,-461.5872){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}sobre }
\put(45.88,-461.5872){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}el }
\put(56.32,-461.5872){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}tema, }
\put(81.47,-461.5872){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}se }
\put(93.01,-461.5872){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}llevan }
\put(120.66,-461.5872){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}a }
\put(128.31,-461.5872){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}cabo }
\put(150.4,-461.5872){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}los }
\put(165.29,-461.5872){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}cálculos }
\put(201.27,-461.5872){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}correspondientes }
\put(272.24,-461.5872){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}de }
\put(284.89,-461.5872){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}los }
\put(299.78,-461.5872){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}coeficientes }
\put(350.2,-461.5872){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}de }
\put(362.86,-461.5872){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}conocimiento, }
\put(422.9999,-461.5872){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}ar}
\put(430.5899,-461.5872){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}gumentación }
\put(485.4599,-461.5872){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}y }
\put(493.6799,-461.5872){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}competenc}
\put(536.9999,-461.5872){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}ia }
\put(21,-473.5872){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}respectivamente }
\put(88.35,-473.5872){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}(Kc, }
\put(108.23,-473.5872){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}Ka }
\put(122.28,-473.5872){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}y }
\put(129.67,-473.5872){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}K). }
\put(145.11,-473.5872){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}El }
\put(156.38,-473.5872){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}número }
\put(189.31,-473.5872){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}de }
\put(201.13,-473.5872){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}expertos }
\put(237.39,-473.5872){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}necesarios}
\put(279.04,-473.5872){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426} }
\put(281.43,-473.5872){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}se }
\put(292.15,-473.5872){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}determina }
\put(334.52,-473.5872){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}a }
\put(341.34,-473.5872){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}partir }
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\put(377.2,-473.5872){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}los }
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\put(21,-545.5872){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}Fase II Recolección y organización de los costos asociados a la calidad}
\put(21,-569.5872){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}Etapa 4 Identificación y clasificación de los costos asociados a la calidad del ár}
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\put(21,-478.6499){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}Posteriormente se determina el Coeficiente de Concordancia de Kendal}
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\put(401.568,-162.9739){\fontsize{12}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}CNC }
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\put(446.904,-162.9739){\fontsize{12}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}fundamentales }
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\put(21,-177.3739){\fontsize{12}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}fundamentales. Los resultados se muestran en las tabla siguiente.}
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\put(96.3662,-206.1739){\fontsize{12}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}abla 2.1. Evaluación del juicio de expertos sobr}
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\put(57,-563.7739){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}         Fuente: Elaboración pr}
\put(179.32,-563.7739){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}opia}
\put(21,-592.5739){\fontsize{12}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}Posteriormente se determina el Coeficiente de Concordancia de Kendal}
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\put(21,-269.5872){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}Fase III }
\put(56.57,-269.5872){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}Análisis de los costos de calidad}
\put(21,-293.5872){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}Etapa 7. Expr}
\put(80.56,-293.5872){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}esiones de cálculo}
\put(21,-305.5872){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}En las tablas de la 3 a la 6, se muestran las expresiones de cálculo, }
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\put(534.89,-305.5872){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}de }
\put(21,-317.5872){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}la empresa objeto de estudio.}
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\put(164.1742,-341.5872){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}abla 3. Expr}
\put(216.5042,-341.5872){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}esiones de cálculo para Costos de pr}
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\put(21,-391.1719){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}En la tabla 4 se muestran los costos de evaluación, la misma se presenta a continuación:}
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\put(163.7982,-415.1719){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}abla 4. Expr}
\put(216.1282,-415.1719){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}esiones de cálculo para Costos de Evaluación}
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\put(21,-719.2219){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}comportándose los demás con una tendencia a la disminución, orientadas al cero fallos.}
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\put(390.09,-245.426){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}trimestre }
\put(428.28,-245.426){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}anterior}
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\put(464.13,-245.426){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}sobre }
\put(488.44,-245.426){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}los }
\put(502.76,-245.426){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}problemas }
\put(21,-257.426){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}identificados; }
\put(76.69,-257.426){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}se }
\put(86.83,-257.426){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}nota }
\put(105.86,-257.426){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}una }
\put(122.11,-257.426){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}mejoría}
\put(152.66,-257.426){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426} }
\put(154.47,-257.426){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}significativa }
\put(205.16,-257.426){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}en }
\put(216.41,-257.426){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}el }
\put(225.44,-257.426){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}monto }
\put(252.81,-257.426){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}monetario }
\put(295.16,-257.426){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}de }
\put(306.41,-257.426){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}los }
\put(319.89,-257.426){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}fallos, }
\put(346.42,-257.426){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}los }
\put(359.9,-257.426){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}que }
\put(376.15,-257.426){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}se }
\put(386.29,-257.426){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}encuetran }
\put(426.96,-257.426){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}en }
\put(438.21,-257.426){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}valores }
\put(468.9,-257.426){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}de }
\put(480.15,-257.426){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}poca }
\put(500.84,-257.426){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}relevanc}
\put(534.71,-257.426){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}ia, }
\put(21,-269.426){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}según se muestra en la tabla 8.}
\put(21,-293.426){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}Como }
\put(47.56,-293.426){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}valoración}
\put(89.77,-293.426){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426} }
\put(91.88,-293.426){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}general }
\put(123.42,-293.426){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}se }
\put(133.86,-293.426){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}nota }
\put(153.19,-293.426){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}una }
\put(169.74,-293.426){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}mejoría }
\put(202.4,-293.426){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}considerable }
\put(255.05,-293.426){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}en }
\put(266.6,-293.426){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}las }
\put(279.82,-293.426){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}fallas }
\put(303.59,-293.426){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}producto }
\put(341.25,-293.426){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}de }
\put(352.8,-293.426){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}la }
\put(362.13,-293.426){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}identificación }
\put(418.67,-293.426){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}de }
\put(430.22,-293.426){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}las }
\put(443.44,-293.426){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}causas }
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\put(488.2,-293.426){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}las }
\put(501.4199,-293.426){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}originan}
\put(534.7499,-293.426){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}, }
\put(539.3599,-293.426){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}y }
\put(21,-305.426){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}una }
\put(37.65,-305.426){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}tendencia }
\put(78.17,-305.426){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}de }
\put(89.82,-305.426){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}la }
\put(99.25,-305.426){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}empresa }
\put(134.78,-305.426){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}hacia }
\put(158.08,-305.426){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}la }
\put(167.51,-305.426){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}inversión }
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\put(218.59,-305.426){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}materia }
\put(250.78,-305.426){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}de }
\put(262.43,-305.426){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}calidad, }
\put(296.01,-305.426){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}que }
\put(312.66,-305.426){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}partiendo }
\put(352.63,-305.426){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}de }
\put(364.28,-305.426){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}la }
\put(373.71,-305.426){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}valoración }
\put(418.12,-305.426){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}de }
\put(429.77,-305.426){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}Juran (1993), }
\put(485.01,-305.426){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}al }
\put(494.44,-305.426){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}ser }
\put(508.31,-305.426){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}los }
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\put(21,-317.426){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}< 40\% y los costos de evaluación > al 50\% de los costos de calidad, se sitúa en zona de perfeccionamiento.}
\put(21,-341.426){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}CONCLUSIONES}
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\put(60.85,-365.426){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}de }
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\put(84.99,-365.426){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}importancia }
\put(136.49,-365.426){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}de }
\put(149.67,-365.426){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}la }
\put(160.63,-365.426){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}industria }
\put(199.37,-365.426){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}tabacalera }
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\put(256.81,-365.426){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}Cuba }
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\put(301.92,-365.426){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}que }
\put(320.1,-365.426){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}exige }
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\put(356.46,-365.426){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}Sistema }
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\put(405.05,-365.426){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}Gestión }
\put(439.9,-365.426){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}de }
\put(453.08,-365.426){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}la }
\put(464.0399,-365.426){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}Calidad, }
\put(501.3799,-365.426){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}es de }
\put(526.6299,-365.426){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}vital }
\put(21,-377.426){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}importancia una herramienta que permita la evaluación y cálculo de los costos de calidad.}
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\put(54.69,-389.426){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}una }
\put(71.82001,-389.426){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}propuesta }
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\put(125.52,-389.426){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}procedimiento }
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\put(215.78,-389.426){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}análisis }
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\put(348.84,-389.426){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}tomando }
\put(386.52,-389.426){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}como }
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\put(534.95,-389.426){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}de }
\put(21,-401.426){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}7 procedimientos consultados en la literatura ciéntifica sobre el tema.}
\put(21,-413.426){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}El procedimiento}
\put(89.32,-413.426){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426} se aplicó }
\put(127.07,-413.426){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}en el tercer }
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\put(241.99,-413.426){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}del año 2020, en el tercer }
\put(340.53,-413.426){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}triemestre }
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\put(488.81,-413.426){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}representab}
\put(534.9,-413.426){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}an }
\put(21,-425.426){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}el 13,1\% de los costos totales de calidad. }
\put(188.78,-425.426){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}A}
\put(195.45,-425.426){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426} partir de la primera evaluación }
\put(324.87,-425.426){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}se realiza }
\put(365.41,-425.426){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}un plan de acción orientado a las causas que }
\put(21,-437.426){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}originan los fallos.}
\put(21,-461.426){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}Para }
\put(41.86,-461.426){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}el }
\put(52.17,-461.426){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}cuarto }
\put(80.25,-461.426){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}trimestre }
\put(118.88,-461.426){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}la }
\put(129.19,-461.426){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}relaci}
\put(151.4,-461.426){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}ón porcentual }
\put(209.78,-461.426){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}total }
\put(230.64,-461.426){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}de }
\put(243.17,-461.426){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}los fallos representaba }
\put(336.85,-461.426){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}el }
\put(347.16,-461.426){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}0.02\% de }
\put(388.61,-461.426){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}los costos totales }
\put(460.65,-461.426){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}de }
\put(473.18,-461.426){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}calidad, }
\put(507.64,-461.426){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}lo }
\put(518.51,-461.426){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}que }
\put(536.04,-461.426){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}se }
\put(21,-473.426){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}puede }
\put(47.46,-473.426){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}valorar }
\put(78.36,-473.426){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}de }
\put(90.38,-473.426){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}poco }
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\put(154.12,-473.426){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}por lo }
\put(180.39,-473.426){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}que }
\put(197.41,-473.426){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}se puede }
\put(234.78,-473.426){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}proponer }
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\put(298.26,-473.426){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}procedimeinto }
\put(358.6,-473.426){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}para }
\put(378.39,-473.426){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}su aplicación }
\put(433.53,-473.426){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}en }
\put(445.55,-473.426){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}los restantes }
\put(497.3699,-473.426){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}procesos de }
\put(21,-485.426){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}la entidad, asi como en otras afines al sector o con similares características. }
\put(21,-509.426){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}REFERENCIAS BIBLIOGRÁFICAS}
\put(21,-533.426){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}Amat, Oriol. (1993). Costos de Calidad y de no Calidad, Segunda Edición, Ediciones Gestión 2000, S.A. España.}
\put(21,-557.426){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}ASQC, etal. (1992) Comité de costo de la calidad. consulta en: https://bit.ly/3r}
\put(334.37,-557.426){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}gDdSr}
\put(21,-581.426){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}Berni }
\put(46.11,-581.426){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}Moran, L. }
\put(89.66,-581.426){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}R., Zambrano }
\put(148.2,-581.426){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}Camacho, }
\put(191.36,-581.426){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}N. R., \& }
\put(229.2,-581.426){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}Chávez }
\put(262.08,-581.426){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}Garcés, }
\put(294.68,-581.426){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}A. M. (2018). Procedure }
\put(397.05,-581.426){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}to determine }
\put(450.59,-581.426){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}the }
\put(465.7,-581.426){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}quality }
\put(496.37,-581.426){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}costs due }
\put(536.59,-581.426){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}to }
\put(21,-593.426){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}failures in enterprise processes. Espacios, 39(42).}
\put(21,-617.426){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}Briones Banderas, R. R. (2019). Propuesta de un sistema }
\put(256.64,-617.426){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}de gestión de calidad }
\put(345.92,-617.426){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}basado en la norma }
\put(428.54,-617.426){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}ISO 9001: 2015 y la }
\put(515.45,-617.426){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}gestión }
\put(21,-629.426){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}de riesgo de la ISO }
\put(101.75,-629.426){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}31000: 2018 para mejorar los procesos de la Clínica }
\put(315.43,-629.426){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}Dental ZG Dental (Doctoral dissertation, Universidad de }
\put(21,-641.426){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}Guayaquil. Facultad de Ingeniería Industrial. Carrera de Ingeniería Industrial.).}
\put(21,-665.426){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}Díaz, }
\put(44.48,-665.426){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}P}
\put(48.94,-665.426){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}. }
\put(52.99,-665.426){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}A. (2017). Mejora }
\put(127.05,-665.426){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}continua, }
\put(166.08,-665.426){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}elemento }
\put(204.83,-665.426){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}de }
\put(216.37,-665.426){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}la }
\put(225.69,-665.426){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}cultura }
\put(255.55,-665.426){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}empresarial }
\put(304.29,-665.426){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}para }
\put(323.6,-665.426){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}lograr }
\put(349.58,-665.426){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}empresas }
\put(388.89,-665.426){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}esbeltas. }
\put(425.15,-665.426){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}Pro Sciences, }
\put(480.73,-665.426){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}1(4), 27. https://}
\put(21,-677.426){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}doi.or}
\put(44.43,-677.426){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}g/10.29018/issn.2588-1000vol1iss4.2017pp27-32}
\put(21,-701.426){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}Girón, D. (2018). Evaluación }
\put(141.1,-701.426){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}de los riesgos económicos y los costos de la calidad }
\put(351.52,-701.426){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}en la actividad }
\put(412.64,-701.426){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}ganadera de la CCSF }
\put(500.08,-701.426){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}V}
\put(506.71,-701.426){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}ictoria }
\put(534.86,-701.426){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}de }
\put(21,-713.426){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}Girón, Matanzas, Cuba. Pastos y Forrajes, 38(1), 80–84.}
\put(21,-737.426){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}González-Reyes, }
\put(91.07,-737.426){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}L. de la L. (201}
\put(151.07,-737.426){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}1). Diseño e implantación }
\put(255.04,-737.426){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}de un sistema de gestión de costos de la calidad }
\put(443.19,-737.426){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}en la Sucursal }
\put(499.86,-737.426){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}Almacen}
\put(535.96,-737.426){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}es }
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\put(21,-89.58722){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}Universales S.A. }
\put(89.95,-89.58722){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}de Holguín. }
\put(138.46,-89.58722){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}T}
\put(143.87,-89.58722){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}esis de Diploma. Universidad “Oscar Lucero Moya”, Holguín consultado en https://bit.ly/34wOKm}
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\put(21,-113.5872){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}Horngren, C., Foster}
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\put(158.65,-113.5872){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}, S. (1996). Contabilidad }
\put(265.04,-113.5872){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}de costos. Un enfoque de gerencia. }
\put(414.72,-113.5872){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}México: Editorial }
\put(490.55,-113.5872){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}Prentice Hall }
\put(21,-125.5872){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}Hispanoamericana.}
\put(21,-149.5872){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}Hurtado de Mendoza, S. (2003). Criterio de expertos, su procesamiento a través del método Delphy}
\put(21,-173.5872){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}Juran, J. M. y F}
\put(84.55,-173.5872){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}. M. Gryna. (1993). Manual }
\put(200.44,-173.5872){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}de Control }
\put(246.36,-173.5872){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}de la }
\put(268.94,-173.5872){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}Calidad. }
\put(305.51,-173.5872){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}Cuarta }
\put(335.13,-173.5872){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}edición. }
\put(369.84,-173.5872){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}T}
\put(375.6,-173.5872){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}raducción }
\put(417.99,-173.5872){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}J. M. }
\put(441.51,-173.5872){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}V}
\put(447.63,-173.5872){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}allhonrat }
\put(486.13,-173.5872){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}Bou. McGrow }
\put(21,-185.5872){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}Hill. Madrid. Original 1988. }
\put(21,-209.5872){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}Juran, J., \& Godfrey}
\put(102.01,-209.5872){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}, }
\put(106.46,-209.5872){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}A. B. (1999). Quality handbook. Republished McGraw-Hill, 173(8).}
\put(21,-233.5872){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}Leyva, }
\put(51.62,-233.5872){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}D. (2014).Metodología }
\put(147.87,-233.5872){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}para el diseño e implementación }
\put(282.93,-233.5872){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}de un sistema }
\put(341.76,-233.5872){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}de gestión de costos de la calidad }
\put(481.98,-233.5872){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}en empresas de }
\put(21,-245.5872){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}transporte. Consultado en: https://bit.ly/3h6fqjr}
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\put(42.19,-269.5872){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}L. De. (2016). Procedimie}
\put(149.09,-269.5872){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}nto para }
\put(185.36,-269.5872){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}implementación }
\put(252.93,-269.5872){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}de un sistema }
\put(311.79,-269.5872){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}de gestión }
\put(356.4,-269.5872){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}de costos de calidad. }
\put(444.21,-269.5872){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}Ciencias }
\put(481.7899,-269.5872){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}Holguín, }
\put(520.21,-269.5872){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}22(2), }
\put(21,-281.5872){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}1–14.Empresa Cítricos }
\put(114.6,-281.5872){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}Arimao. Revista Caribeña de Ciencias Sociales, (2012\_09).}
\put(21,-305.5872){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}Mastrapa }
\put(60.6,-305.5872){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}Gutiérrez, }
\put(103.24,-305.5872){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}B., \& }
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\put(313.15,-305.5872){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}de }
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\put(352.37,-305.5872){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}de }
\put(364.2,-305.5872){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}calidad }
\put(395.46,-305.5872){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}y }
\put(402.85,-305.5872){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}medio }
\put(430.24,-305.5872){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}ambiente }
\put(469.28,-305.5872){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}para }
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\put(143.68,-341.5872){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}, D., \& Rivas, N. (2019). Costos de calidad }
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\put(43.61,-353.5872){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}V}
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\put(311.44,-353.5872){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}g/10.1}
\put(336.35,-353.5872){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}1}
\put(340.98,-353.5872){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}144/javeriana.cc20-50.cceg}
\put(21,-377.5872){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}Moreno, R., \& }
\put(86.31,-377.5872){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}Gaspar}
\put(114.23,-377.5872){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}, F}
\put(125.4,-377.5872){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}. (2019). Procedimiento }
\put(227.08,-377.5872){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}para }
\put(248.19,-377.5872){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}el }
\put(259.31,-377.5872){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}diseño del }
\put(305.44,-377.5872){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}sistema }
\put(339.34,-377.5872){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}de }
\put(352.68,-377.5872){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}gestion }
\put(385.47,-377.5872){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}de }
\put(398.81,-377.5872){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}la }
\put(409.93,-377.5872){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}calidad }
\put(442.7,-377.5872){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}del }
\put(458.82,-377.5872){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}Centro }
\put(489.94,-377.5872){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}Provincial }
\put(534.9399,-377.5872){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}de }
\put(21,-389.5872){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}Electromedicina Las }
\put(105.78,-389.5872){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}T}
\put(111.54,-389.5872){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}unas (Doctoral dissertation).}
\put(21,-413.5872){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}Navarro, }
\put(58.77,-413.5872){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}C. }
\put(70.28001,-413.5872){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}T}
\put(75.65001,-413.5872){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}. }
\put(80.66001,-413.5872){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}(2016). }
\put(112.33,-413.5872){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}Criterios }
\put(149.83,-413.5872){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}para }
\put(169.54,-413.5872){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}cuantificar costos }
\put(241.76,-413.5872){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}y }
\put(249.27,-413.5872){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}beneficios }
\put(292.33,-413.5872){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}en }
\put(304.28,-413.5872){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}proyectos }
\put(345.66,-413.5872){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}de }
\put(357.61,-413.5872){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}mejora de }
\put(399.83,-413.5872){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}calidad. Ingeniería Industrial, }
\put(520.0801,-413.5872){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}37(2), }
\put(21,-425.5872){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}151–163.}
\put(21,-449.5872){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}Pagliosa, }
\put(60.37,-449.5872){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}M. }
\put(74.74,-449.5872){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}M., }
\put(91.61,-449.5872){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}Grupa, }
\put(122.08,-449.5872){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}S., }
\put(135.62,-449.5872){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}\& }
\put(146.38,-449.5872){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}Lopo, }
\put(172.79,-449.5872){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}W}
\put(181.31,-449.5872){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}. }
\put(186.79,-449.5872){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}N. }
\put(199.5,-449.5872){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}(2017). }
\put(231.64,-449.5872){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}Quality }
\put(264.62,-449.5872){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}costs: }
\put(290.38,-449.5872){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}Identification }
\put(346.68,-449.5872){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}and }
\put(364.1,-449.5872){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}appraisal }
\put(403.18,-449.5872){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}in }
\put(413.94,-449.5872){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}the }
\put(429.14,-449.5872){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}manufacturing }
\put(490.43,-449.5872){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}process }
\put(523.4,-449.5872){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}of }
\put(534.71,-449.5872){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}an }
\put(21,-461.5872){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}auto parts industry}
\put(94.79,-461.5872){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}.}
\put(21,-485.5872){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}Palacio-Fierro, }
\put(82.46,-485.5872){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}A., Lanas, J. G., Garcés, }
\put(181.48,-485.5872){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}D. M., \& Oña, E. R. (2018). Use of controls, }
\put(360.67,-485.5872){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}administrative }
\put(420.19,-485.5872){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}audits }
\put(446.39,-485.5872){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}and quality }
\put(493.23,-485.5872){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}manageme}
\put(536.55,-485.5872){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}nt }
\put(21,-497.5872){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}systems inside SMEs. Ciencia }
\put(143.5,-497.5872){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}Américana, 7.}
\put(21,-521.5872){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}PCC. (2017). Documentos }
\put(130.21,-521.5872){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}del }
\put(145.13,-521.5872){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}7mo. Congreso del }
\put(224.06,-521.5872){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}Partido }
\put(255.65,-521.5872){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}aprobados por el }
\put(325.4,-521.5872){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}III Pleno }
\put(363.57,-521.5872){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}del }
\put(378.49,-521.5872){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}Comité }
\put(410.64,-521.5872){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}   Central }
\put(450.88,-521.5872){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}del }
\put(465.8,-521.5872){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}PCC el }
\put(497.32,-521.5872){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}18 de mayo }
\put(21,-533.5872){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}de 2017 y respaldados por la }
\put(137.65,-533.5872){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}Asamblea Nacional del Poder Popular el 1 de junio de 2017. La Habana, 2-32. https://bit.ly/3h7SOzd }
\put(21,-557.5872){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}Silva Enoa, }
\put(69.24,-557.5872){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}Y}
\put(75.18,-557.5872){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}. (2019). Sistema de costos de calidad para la Empresa GEOCUBA}
\put(343.45,-557.5872){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426} oriente Norte (Doctoral dissertation).}
\put(21,-581.5872){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}Silva Giraldo, C. }
\put(92.33,-581.5872){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}A., }
\put(107.58,-581.5872){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}Dugarte Mendoza, J. }
\put(194.98,-581.5872){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}S., }
\put(208.57,-581.5872){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}\& Mejía Jálabe, }
\put(275.71,-581.5872){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}A. }
\put(288.46,-581.5872){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}(2018). Impacto de los costos de calidad en la ejecución }
\put(520.1,-581.5872){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}de los }
\put(21,-593.5872){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}proyectos }
\put(62.61,-593.5872){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}de }
\put(74.78,-593.5872){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}construcción }
\put(128.61,-593.5872){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}en }
\put(140.78,-593.5872){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}Colombia. }
\put(185.45,-593.5872){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}Magazine }
\put(227.61,-593.5872){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}School }
\put(258.12,-593.5872){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}of Business }
\put(306.92,-593.5872){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}Administration, }
\put(372.7,-593.5872){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}33–54. https://doi.or}
\put(454.15,-593.5872){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}g/10.21}
\put(484.06,-593.5872){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}158/01208160.}
\put(21,-605.5872){\fontsize{10}{1}\usefont{T1}{cmr}{m}{n}\selectfont\color{color_63426}n0.2018.2017}
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