A summary, in bullet‐point format, of the main issues and queries that need to be addressed in the development of quality costing, based on research work carried out at the University of Manchester Institute of Science & Technology over the previous nine years. Examines the role of quality costing in TQM and the importance of definitions to the collection, analysis and use of quality costs, arguing that without clear definitions, there can be no common understanding or meaningful communication on the subject. Suggests quality costing strategies to collect the data. Looks at the issues involved in reporting quality costs, their use and the relationship of quality costing to accountancy.
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