Cost of quality distribution and quality system maturity: An exploratory study

Quality Congress. ASQ's___annual Quality Congress,  January, 2002  by Cooper, Susan; Quarles, Ross; Sower, Victor E

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KEY WORDS: accounting, costs, management, survey

SUMMARY

This study examines the relationship between the distribution of quality costs and the level of maturity of an organization's quality system using a survey of a sample of members of the Quality Management Division of the American Society for Quality. The study also investigates why more organizations do not systematically track quality costs.

BACKGROUND

ANSI/ISO/ASQ Q9004-2000 (ASQ, 2000, p. 6) suggests financial measurement as an appropriate way to assess "the organization's performance in order to determine whether planned objectives ...

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