Abstract

Traditional cost assessment systems pass over certain group of quality costs, which are intangible costs due to there is not a trustable method to measure them. However, it is a fact that automotive companies that consider all quality costs (tangible and intangible costs), are in a competitive advantage position, comparing to their competitors.In this context, the main objective is to develop a decision support system with empirical base that helps manufacturers to decide the priority for improving the quality of parts that have a high impact in warranty spend, taking into account, historical warranty costs and intangible costs.

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