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Discusses the implementation of cost for quality programmes in non‐manufacturing functions, suggesting their necessity in enabling management to accept the true cost of not getting it right first time. Outlines methods of analyzing work, highlighting prevention, appraisal, internal failure, external failure, exceeding requirements and lost opportunities. Reviews the “no blame” philosophy, and provides examples of internal departmental failures. Explores the process of re‐education. Suggests that no matter how successful a company is, the key to success is to look for a better way of doing business.

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