... necessary to increase investments in prevention and/or appraisal costs to decrease external and/or internal failure costs. Optimum quality cost is found when the grand total is at its minimum, irrespective of the individual component levels. This specific cost management project and its implementation...

... of TQM process to administration property and personnel units. 1993 – cross‐functional integration of improvements based on: the introduction by the Council of output accounting; formation of process improvement teams; use of cost of quality (CQ), supported by consultant...