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ASQ TR2:2024
Cost Of Quality: Guidelines For Development, Implementation, And Monitoring To Improve Quality And Performance
COQ for development, implementation, and monitoring to improve performance is applicable as needed to all processes performed by the organization, performed on behalf of the organization (e.g., external providers) and the results of the processes experienced by relevant interested parties. (e.g., customers, end users, society, etc.). The COQ may also be stated as the cost of performance, as it can include any aspect where the quality or performance of a process or its impact on or by the products or services involved are a factor.
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American Society for Quality [asq]