Type of Cost

Elements of quality costs

Cost of prevention (Prohibition)

1) Training

2) Quality planning

3) Other protective expenses

Variable

Fixed

Variable

Assessment costs (Oversight)

1) Cost of inspection and testing materials

2) Cost of maintenance of inspection devices

3) The salaries of examiners

4) Exhaustion of testing and testing devices

Variable

Variable

Fixed

Fixed

Internal failure costs:

1) Scrap

2) Re-examination

3) Re-manufacture

Variable

Variable

Variable

External failure costs:

1) The cost of re-examination

2) Cost of compensation

3) Costing customer complaints

4) Loss of sales price

Variable

Variable

Variable

Variable