Exhibit 3. Optimum Quality Costs Ignoring Cost of Lost Sales. Prevention Costs ac Product research and design ac Quality ... the effectiveness of the quality system Appraisal Costs ac Supplies used in testing and inspection ac Test and inspection of ... and investigation ac Revision of in-house computer programs due to software errors ac Adjusting entries necessitated by ... Although appraisal techniques reduce the number of defective products discovered by customers, these techniques do notanbsp;...
|Title||:||Emerging Practices in Cost Management|
|Author||:||Barry J. Brinker|