Resumen

RITA, Luís. Investing in quality as a competitive advantage driver. Rev. Portuguesa e Brasileira de Gestão [online]. 2013, vol.12, n.1, pp.25-37. ISSN 1645-4464.

The main goal of this article is to enlighten the readers about which part of the quality costs should be capitalized and framed in the asset of conceptual Structure of IASB (International Accounting Standards Board), to allow fulfilling a major lack in financial accounting. Regarding that a financial demonstration shall present a real and appropriate image, urges the need to define consistent regulation on quantification of quality costs which can be transposed to financial demonstrations. This work was initialized by a brief concepts approach, and, further, a Sustainability Report was performed in order to support the search for information. Finally, the adsorption of a model is proposed, in which the costs information system became essential to understand how competitive advantage is generated. The main conclusion to subtract from this essay is that investing on prevention, by increasing value in terms of quality, fulfills the asset concept requirements.

Palabras clave : Investment; Asset; Quality; Cost; Value Increase.

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