ABSTRACT
The focus of the work reported and discussed in this chapter was to identify and analyse the available quality cost information and examine how it might be used.
In this case study the approach adopted to the identification of quality-related costs was initially that used in company 2, that is, the company’s operating pro cedures and costing systems were scrutinized to identify items which might refer to quality-related activities or costs. In addition, there was much information to be gleaned from monthly reports on quality-related activities. This was most notably in the fields of suppliers, in-house failures and warranty. The parent company qual ity policy manual also gave clues to where quality-related costs might be found. A paper on quality-related costs from a similar industry (Schmidt and Jackson1) added nothing to this part of the exercise. It merely served to endorse the infor mation found in company 3’s documents and records.
