Abstract: Ensuring the measurement effectiveness of Cost of Quality (COQ) implementations presents steadily a practical managerial problem. Even though there are many approaches to measurement COQ optimal methods for this purpose in real conditions often depend on confrontation and evaluation of different calculation models. The paper based on a case study describes a procedure for comparison between so called controllable costs and incurred cost of poor quality. Presented study confirms assumption of a propitious influence of preventive costs on an overall COQ and a change of structure of separate cost of quality items.
Keywords: Cost of quality, Assessment approaches, Comparision, Controllable costs, Costs of non-conformance
Recieved: 25.06.2006 Accepted: 31.10.2006 UDC: 005.642.3