The quality movement has used the term cost of quality (COQ) for decades. Yet few organizations have actually adopted a reliable and repeatable method for measuring and reporting COQ that could be applied to improve operations.
Is the administrative effort just not worth the benefits, or is there a deeper problem with the methodology for measuring COQ?
In this article, Gary Cokins uses a wide variety of examples to discuss practical application of COQ methodology, promoting increased coordination among the quality, managerial accounting and operations systems.
Autor
Gary Cokins
