Model

Cost category

Orientation

Example of publications

P-A-F Models

Prevention-Appraisal-Failure

Activity-oriented

Feigenbaum [2] ; Burgess [28] ; Dale [29] ; Chang et al. [30] ; Bottorff [5] . etc.

Opportunity Cost Models

P-A-F + Opportunity costs

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Juran [1] ; Ansari [31] ; Carr [21] ; Sandoval-Chavez [12] . etc.

Process Cost Models

Conformance + Non conformance

Process-oriented

Ross [23] ; Marsh [24] ; Crossfield and Dale [32] ; Goulden and Rawlins [33] . etc.

ABC Models

Value Added + Non-Value Added

Activity-oriented

Cooper and Kaplan [26] ; Jorgenson and Enkerlin [34] ; Dawes and Siff [35] ; Tsai [27] etc.