ABSTRACT
Quality costing is just one of a number of tools and techniques which an organiza tion can use in the introduction and development of TQM. Organizations consider ing the use of quality costing must appreciate what it can and cannot do in its approach to TQM. Like any other tool and technique, management must decide if they need to use quality costing and, if so, when and in what form. It should always be kept in perspective. They also need to consider what commitment, resources and expertise are required to make the best use of quality costing. These issues, along with the method of approach to the identification and collection of costs, are among the crucial factors in making best use of the technique.
