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Definition
COQ offers managers a financial method to evaluate the level of their quality and the costs associated with different levels of quality. The cost is a well-organized and often disputed tool used to understand the economic consequences of quality. Purchasing manager and clever customers are asking: what are the costs related to quality? The definition of COQ varies but, in general, is considered to be the costs (tangible &intangible) relating to be the quality characteristics of a product or service.
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Conformance Costs
A. Prevention costs: Costs associated with all activities designed to prevent defects in product or service. These include : The direct and indirect costs related to quality training and education, pilot studies, quality circles, quality engineering, etc. These costs are used to build awareness of the quality program and to keep the costs of appraisal and failure to a minimum. Prevention costs are all costs incurred in an effort to make it right the first time.
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Conformance Costs
B. Appraisal costs The costs associated with measuring and evaluating the product or service quality to ensure conformance. These include the cost of inspection, test or audit of purchases, manufacturing or process operations and finished goods or services. The direct and indirect costs of the various tests & inspections to determine the degree of conformity are included in this category.
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Non-Conformance Costs
These are associated with products or services that do not conform the customer's requirement. They are often referred to as failure costs and consist of two types.
A. Internal failure costs: costs incurred prior to the shipment of the product or the delivery of the service. These costs are associated with defects that are found prior to customer delivery. These include the net cost of scrap, re-inspection and retest, downtime due to quality problems, opportunity cost of product classified as seconds, or other product downgrades. These costs would disappear if there were no defects in the product.
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Cost of Quality =
Cost of Prevention+Cost of Appraisal +Cost of Failure
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Failure costs
Quality of conformance %
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