Certainly Quality Controls cost. The question is, whether these costs can be offset by savings made as a result of them. With it being necessary for organisations to review and tightly control expenditures, especially in tougher times, there's often a tendency to put quality on the back burner. Especially as the concept of TQM and Quality Assurance is so complex that it can be difficult to attract interest in the managerial departments. Ironically, these occasions, …showed first 75 words of 888 total…

…showed last 75 words of 888 total…the root causes of poor quality affords a company the opportunity to provide customers with better value. References: Hawley Atkinson, John Hamburg, & Christopher Ittner (1994). Linking Quality to Profits. Institute of Management Accountants. Montvale, N.J. J M Juran & Frank M Gryna (1993). Quality Planning & Analysis, 3rd Edition. McGraw-Hill Book Company. New York Qimpro Quaterly http://qimpro.com (2001) viewed 07/02/04 The TQM Magazine Volume 10 Number 4 1998 - 281-287 http://www.examiner.ie/breaking/2003/10/30/story119423.htm viewed 07/02/04