A LITERATURE SURVEY OF COST OF QUALITY MODELS

To collect quality costs an organization needs to adopt a framework to classify costs. CoQ is usually understood as the sum of conformance plus non-conformance costs, where cost of conformance is the price paid for prevention of poor quality (for example, inspection and quality appraisal) and cost of non-conformance is the cost of poor quality caused by product and service failure. The scope of this paper is to present a survey on the topic of CoQ; it opens with a literature review focused on existing CoQ models; then it briefly presents the most common CoQ parameters and the metrics (indices) used for monitoring CoQ. In the third section, the use of CoQ models in practice, i.e., the implementation of quality costing systems in companies is discussed, with emphasis in cases concerning manufacturing firms.

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