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Discusses the second implementation phase of a quality costing system in a large engineering company providing capital plant for the nuclear and defence industries. Explains that the system is based on an adapted version of the process model outlined in BS 6143: Part 1: 1992, and was adapted to enable better understanding of business processes and the information provided by the system. Compares the implementation process and the results obtained from the first and second phases of system implementation. Shows that a comparison of process model results between different processes is not straightforward, and comes to a similar conclusion to the literature; that quality costing does not provide for improvement per se. Indicates, however, that the adapted version of the process model can be implemented in different types of company, but suggests that, to make comparisons between different areas, generic processes or quality cost measures must be identified.

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