Mana的gement Accounting Ch09_Stu.pptVIP

* * Non-financial Performance Measures Learning Objective 6 Quality Circle time Productivity Quality Control Quality control is the effort to ensure that products and services perform to customer requirements. Cost of Quality Report Prevention Internal failure Appraisal External failure Cost of quality report displays the financial impact of quality Cost of Quality Report Prevention costs are the costs incurred to prevent the production of defective products or delivery of substandard services. Appraisal costs are the costs incurred to identify defective products or services. Cost of Qua