(b) The management of Division C has identified the need to achieve cost savings in order to become more
competitive. They have decided that an analysis and investigation of quality costs into four sub-categories will
provide a focus for performance measurement and improvement.
Required:
Identify the FOUR sub-categories into which quality costs can be analysed and provide examples (which
must relate to Division C) of each of the four sub-categories of quality cost that can be investigated in order
that overall cost savings might be achieved and hence the performance improved. (8 marks)
正确答案：(b) Quality costs may be monitored by measuring costs of non-conformance and costs of conformance.Costs of non-conformance occur when the product fails to reach the design quality standards. Such costs may be subdividedinto internal failure costs and exte
