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UNIVERSITI PUTRA MALAYSIA
APPLICATION OF COST OF QUALITY SYSTEM BY PROTON VENDORS
LIM JOO ENG
FK 2003 39
APPLICATION OF COST OF QUALITY SYSTEM BY PROTON VENDORS
By
LIMJOO ENG
Thesis Submitted to the School of Graduate Studies, Universiti Putra Malaysia in Fulfilment of the Requirement for the Degree of Master of
Science
March 2003
In delication to
my beloved husband, Michael Tan
and two loving sons, Ying Hong and Dao Hong
II
Abstract of thesis presented to the Senate ofUniversiti Putra Malaysia in fulfilment of the requirements for the degree of Master of Science
APPLICATION OF COST OF QUALITY SYSTEM BY PROTON VENDORS
By
LIMJOO ENG
March 2003
Chairman: Associate Professor Md. Yusof Ismail, Ir. Ph.D.
Faculty: Engineering
Globalization is one of the key trends in the business world today. When countries
around the globe open their markets upon the implementation of economic
integration which may include European Unification (EU) in Europe, North
American Free Trade Agreement (NAFT A) for North America, Asia Pacific
Economic Corporation (APEC) for Asia Pacific region, Asean Free Trade Area
(AFT A) for Asean countries, industries are now faced with new competition. To
survive in this global business arena, organizations must increase their
competitiveness not only in terms of cost, but it would also be driven by criteria
involving quality, reliability, delivery and technology competency. Often
companies respond to this highly dynamic business environment by implementing
total quality management (TQM). TQM approach focuses on process
improvement and the elimination of all forms of waste. One of the key and
effective tools to ensure the success adoption of TQM is cost of quality (COQ).
Cost of quality system translates quality problems into a common denominator -
money, a financial tenn that is what management sought of to indicate the
III
economic health of the organization. Whilst cost of quality is a common subject
and has been focus by organizations in the West, its concept is still fairly new to
the industries in Malaysia. In view of this and a list of recognized benefits after
instituting a COQ system, an industry survey by postal questionnaire has been
initiated to study and evaluate the application and use of the COQ program in
Proton vendors, the automotive manufacturing industry in Malaysia. A total of
1 54 vendors listed in the Proton Vendors' Directory 2000/2001 have been
selected as the target group for this survey. The methodology used in the survey is
described and the key results obtained are analyzed. The survey found that
majority of the automotive manufacturers in Malaysia are small and medium
enterprise. This reflects the government's policy to promote and encourage more
entrepreneurship in small and medium industry through the various assistance
program offered by the government agencies. The industry, generally, is aware of
the importance of quality issues, and management is committed to the quality
management system as most of them have achieved their certification of ISO
(International Standards Organization) standard. However the awareness and
understanding of COQ concepts are still lacking. In measuring COQ activities,
prevention cost appears to be the most focus area of measurement compared to
appraisal cost, internal and external failure cost. The survey showed a
considerable wide variation in the total cost of quality (TCOQ) figures. However,
one significant trend observed, the TCOQ presented by the industry is either very
low, at less than 5% or they are unable to provide any figures to the quality
related expenditure. Finally the industry as a whole agreed that COQ is an
effective tool to improve their business performance and they strongly indicate
lV
there is need to develop a conceptual framework for the effective implementation
of COQ program.
v
Abstrak tesis yang dikemukakan kepada Senat Universiti Putra Malaysia sebagai memenuhi keperluan untuk Ijazah Master Sains
APLIKASI KUALITI KOS SISTEM DI GOLONGAN PEMBEKAL PROTON
Oleh
LIMJOO ENG
March 2003
Pengerusi: Profesor Madya Md. Yusof Ismail, Ir. Ph.D.
Fakulti: Kejuteraan
Globalisasi adalah salah satu kaedah utama dalam sektor perdagangan masa kini.
Apabila negara-negara di seluruh duma membuka pasaran terhadap perlaksanaan
ekonomi integrasi yang melibatkan Europe Unification (EU) di Eropah, North
American Free Trade Agreement (NAFTA) untuk Amerika Utara, Asia Pacific
Economic Corporation (APEC) untuk negara di lingkungan Asia Pacific and
Asean Free Trade Area (AFTA) untuk negara-negara di rantau Asia, industri masa
kini sebenarnya sedang berhadapan dengan persaingan baru. Untuk terus kekal di
dalam arena globalisasi perdagangan ini, sesebuah organisasi mestilah
meningkatkan daya saingan mereka bukan saja dari segi kos, tetapi termasuk juga
pelbagai kriteria yang melibatkan kualiti, daya ketahanan, penghantaran dan
saingan teknologi. Lazimnya, sesebuah syarikat akan menyahut kepada suasana
perdagangan berdinamik tinggi ini dengan melancarkan program pengurusan
kualiti keseluruhan atau dalam bahasa Inggeris 'total quality management
(TQM),. Pendekatan TQM memfokuskan kepada proses baik pulih dan
VI
penghapusan semua bentuk bahan buangan. Salah satu kunci dan cara yang
berkesan untuk memastikan kejayaan dari perlaksanaan TQM ialah kualiti kos,
atau 'cost of quality (COQ)' dalam bahasa Inggeris. Sistem kualiti kos ini akan
memindahkan masalah kualiti kepada ukuran biasa; iaitu wang di mana ianya
digunakan untuk menunjukkan keteguhan ekonomi sesebl:lah organisasi.
Walaupun sistem ini adalah perkara umum dan telah pun difokuskan oleh banyak
organisasi di Barat, perlaksanaannya kepada industri di Malaysia boleh dikatakan
masih awal. Sehubungan dengan ini dan juga merujukkan kepada senarai
kebaikan yang telah dikenal pasti selepas perlaksanaan sistem kualiti kos, satu
kajian industri melalui borang kaji selidik telah diikhtiarkan untuk mengkaji dan
menilai perlaksanaan program COQ di golongan pembekal Proton, industri
pembuatan automotif di Malaysia. Seramai 1 54 pembekal Proton yang nama
syarikatnya disenaraikan dalam 'Proton Vendors Directory 2000/20001 ' telah
dipilih sebagai kumpulan sasaran untuk kajian ini. Kaedah yang digunakan di
dalam kaji selidik dihuraikan dan hasil yang diperolehi juga di analisa secara
terperinci. Hasil kajian telah mendapatkan bahawa sebahagian besar daripada
pembekal komponen automotif di Malaysia adalah terdire dari golongan
usahawan kecil dan sederhana. Ia menggambarkan polisi kerajaan untuk
memupuk serta menggalakkan lebih banyak usahawan dalam industri kecil dan
sederhana melalui pelbagai program bantuan yang ditawarkan oleh agensi
kerajaan. Industri pembuatan kereta secara amnya sedar akan kepentingan isu
kualiti, dam pengurusan di syarikat mementingkan sistem pengurusan kualiti
dimana kebanyakannya telah mencapai sijil ISO. Walau bagaimanapun kesedaran
and pemahaman mereka terhadap konsep COQ masih kurang. Dalam
VlI
menjalankan pengukuran COQ, kos 'prevention' telah muncul sebagai kategori
kos yang paling diutamakan dibandingkan dengan kos 'appraisal', kos-kos
'internal' dan 'external failure'. Kajian juga menunjukkan bahawa nilai ukuran
kualiti kos keseluruahn di industri agak jauh berbeza. T etapi, satu corak yang
ketara telah diperhatikan, nilai kualiti kos keseluruhan yang d!pamerkan oleh
industri samada nilainya rendah" iaitu kurang dari 5% atau mereka langsung tidak
dapat menganggar nilai tersebut. Akhir sekali, industri ini secara keseluruhan
bersetuju bahawa COQ adalah satu teknik yang berkesan untuk meningkatkan
mutu perniagaan mereka. Mereka juga tegas memperkatakan tentang perlukan
pembangunan satu konsep rangka kerja untuk perlaksanaan program COQ yang
berkesan.
Vlll
ACKNOWLEDGEMENTS
Taking this opportunity, I wish to express my sincere appreciation and heartfelt
thanks to the following who have contributed in one way or the other and
supported me along the journey towards the achievement of this dissertation.
First and foremost in the list, my deepest gratitude is extended to my chief project
supervisor, Ir Dr Md. Yusof Ismail for providing me with his invaluable advice
and diligent guidance. I am grateful for the knowledge, sharing of experience,
insightful and valuable feedback that he has imparted to me during the course of
the project. A special acknowledgement to his contribution, careful analysis and
review the draft copy of the dissertation.
My sincere appreciation is extended to my two project co-supervisors, Dr Megat
Mohamad Hamdan Megat Ahmad and Dr Napsiah Ismail, for rendering me their
extremely useful suggestion, advise, recommendation and assistance. Thanks for
expending the time and effort to read and comment on my draft copy of
dissertation.
Many thanks to Puan Rosminah Hussin, my learning partner for her generous help
and sharing of numerous ideas throughout the progression of this project.
A word of thanks goes to my dearest husband, for showering me with lots of
support. Without his kind understanding, patient and continuous encouragement,
the path to this dissertation would be a lonely endeavour. Cooperation and
thoughtfulness extended by my two little sons are worth commending.
Finally, I wish to acknowledge my entire family members and friends, to whom
their names not stated I appreciate your help for making this dissertation a
success
IX
I certify that an Examination Committee on 12th March 2003 to conduct the final examination of Lim Joo Eng on her Master of Science thesis entitled "Application of Cost of Quality System By Proton Vendors" in accordance with Universiti Pertanian Malaysia (Higher Degree) Act 1980 and Universiti Pertanian Malaysia (Higher Degree) Regulation 1981. The Committee recommends that the candidate be awarded the relevant degree. Members of the Examination Committee for the candidate are as follow:
Rosnah Mohd YusutT, Ph.D Lecturer Faculty of Engineering, Universiti Putra Malaysia (Chariman)
Md. Yusof Ismail, Ir., Ph.D Associate Professor Faculty of Engineering, Universiti Putra Malaysia (Member)
Megat Mohamad Hamdan Megat Ahmad, Ph.D. Associate Professor Faculty of Engineering, Universiti Putra Malaysia (Member)
Napsiah Ismail, Ph.D Associate Professor Faculty of Engineering, Universiti Putra Malaysia (Member)
HMA T ALI, Ph.D ProfessorlDep Dean School of Graduate Studies, Universiti Putra Malaysia
x
This Thesis submitted to the Senate of Universiti Putra Malaysia has been accepted as partial fulfilment of the requirements for the degree of Master of Science. The members of the Supervisory Committee are as follows.
Md. Yusof Ismail, Ir, Ph.D Associate Professor Faculty of Engineering, Universiti Putra Malaysia (Chairman)
Megat Mohamad Hamdan Megat Ahmad, Ph.D. Associate Professor Faculty of Engineering, Universiti Putra Malaysia (Member)
Napsiah Ismail, Ph.D Associate Professor Faculty of Engineering, Universiti Putra Malaysia (Member)
AINI IDERIS, Ph.D ProfessorlDean School of Graduate Studies, Universiti Putra Malaysia
Date tl 2 JUN 2003
Xl
DECLARATION
I hereby declare that the thesis is based on my original work except for quotation and citations which have been duly acknowledged. I also declare that it has not been previously or concurrently submitted for any other degree at UPM or other institutions.
Date: 1 8th April 2003
XII
TABLE OF CONTENTS
Page
DEDICATION II ABSTRACT III ABSTRAK VI ACKNOWLEDGEMENTS IX APPROVAL SHEETS X DECLARATION FORM xu LIST OF TABLES XVI LIST OF FIGURES xvn LIST OF ABBREVIATIONS/NOTATIONS/GLOSSARY OF TERMS XVlll
CHAPTER
1 . INTRODUCTION 1 1 . 1 General 1 1 .2 Research Need 3 1 .3 Research Objectives 6
2. LITERATURE REVIEW 7 2. 1 Introduction to Cost of Quality and Its History Development 7 2.2 Benefits, Implications and Pitfalls of a Cost of Quality System 9
2.2. 1 Benefits of a Cost of Quality System 1 0 2.2.2 Implications of a Cost of Quality System 12 2.2.3 Pitfalls of a Cost of Quality System 13 2.2.4 Do's and Don'ts of a Cost of Quality System 1 5
2.3 Cost of Quality Models 16 2.3 . 1 Prevention - Appraisal- Failure Model 16 2.3 .2 Process Model 22 2.3.3 Review of Quality Cost Model 24 2. 3.4 Other Approaches to Cost of Quality 28
2.4 Quality Standards and Quality Costs 33 2.4. 1 IS09000 and Quality Costs 33 2.4.2 QS9000 and Quality Costs 34 2.4.3 TQM and Quality Costs 3 5 2.4.4 VDA6.1 - the German Automotive Quality Standard 36
and Quality Costs 2.4.5 Future Directions 36
2.5 Definition of Quality Cost System 37 2.5 . 1 Quality Cost Categories 37 2.5.2 Quality Cost Elements 37 2.5.3 Quality Cost Bases 40
Xlll
2.6 Quality Cost Program 42 2.6. 1 Defining and Categorizing of Cost of Quality 43 2.6.2 Identifying Elements of Cost of Quality 44 2.6.3 Measuring and Collecting of Cost of Quality 47 2.6.4 Analyzing of Cost of Quality 52 2.6.5 Reporting of Cost of Quality 55 2.6.6 Reducing and Use of Cost of Quality 58 2.6.7 Cost-Related Quality System Surveys 59
3. METHODOLOGY 68 3.1 Survey Approach 68 3.2 Survey Procedures 70
3.2.1 Stage 1: Information Sourcing and Gathering 70 3.2.2 Stage 2: Decide on Survey Sample and Size 70 3.2.3 Stage 3: Develop the Questionnaire 70 3.2.4 Stage 4: Determine Survey Procedure 72 3.2.5 Stage 5: Data Collection and Analysis 73
4. RESULTS AND DISCUSSION 75 4.1 Analysis of Results 75
4. 1.1 Response Rate 75 4.1.2 Part 1: Company ProfilelBackground 76 4.1.3 Part 2: Some Information of Cost of Quality System 81
In Use 4.1.4 Part 3: Understanding of Cost of Quality Concepts 98 4.1.5 Part 4: Apportion of Major Cost of Quality Elements to 104
Different Categories of Cost 4. 1.6 Part 5: Assess of Attitude towards Cost of Quality 114
Measurement and the Needs of a Conceptual Framework to Assist In Effective Cost of Quality Program Implementation
5. CONCLUSIONS AND RECOMMENDATION 116 5. I General Issues 116 5.2 Summary of Main Points 117
5.2. 1 Current Practice, Some Application and Use of Cost of 117 Quality
5.2.2 Level of Awareness and Understanding of Cost of 119 Quality Concepts
S.2.3 Information of Quality Costs on Area of Focus, Estimated 120 Value of Quality Costs and Contributing Cost Factors In Quality-Related Expenditure
5.2.4 Assessing the Company's Attitudes Towards 121 The COQ Measurement
S.3 Recommendation for Scope of Future Work 122
XlV
REFERENCES
APPENDICES A Survey Questionnaire B Survey Results: Data and Analysis
BIODATA OF THE AUTHOR
124
132 142
162
xv
Table
4. 1
4.2
Rl
R2
R3
R4
R5
R6
B.7
R8
R9
RIO
Rll
R 12
R 13
LIST OF TABLES
Response rate of the survey
Apportion of COQ to P AF and any measure of COQ crosstabulation
Summary of responses to Part 1 - Company BackgroundlProfile
Summary of responses to Part 2 - Information of COQ system in use
Part 2 Q3: Is COQ established as one of the stated organizational goals for performance measure in the company's quality policy
Embark on TQM program and setting COQ as a performance measure crosstabulation
Part q Q4: Does your company monitor and measure the cost of quality activities
Embark on TQM program and any measure of COQ crosstabulation
Summary of responses to Part 3 - Understanding of COQ concepts
Part 3 Q 1: Understand of internal failure cost and understand of external failure cost and understand of appraisal cost and understand of prevention cost crosstabulation
Summary of responses to Part 4 - Apportion of major COQ items to different categories of cost
Summary of responses to Part 5 - Assess of altitudes towards COQ measurement and needs of a conceptual framework for implementation
The average of measured cost elements for different categories of cost
Most common measured of cost elements in descending order for different categories of cost
The average of cost value for different cost elements and in different categories of cost a) prevention, b) appraisal, c) internal failure and d) external failure cost
Page
75
85
142
143
146
146
147
147
149
149
150
153
154
155
160
XVI
LIST OF FIGURES
Figure Page
2.1 The P AF model - cost of quality categories 20
2.2 Juran's classic model of optimum quality cost 27
2.3 New model of optimum quality costs by Woft & Bechert 27
2.4 Cost of quality - tips of the iceberg 32
2.5 Assignments of cost elements to quality cost categories 46
2.6 Quality and cost relationship 56
3.1 Flowchart showing the survey methodology 69
4. 1 Percentage distribution of company category 77
4. 2 Percentage distribution of number of employee 78
4.3 Percentage distribution showing sector of industry 79
4. 4 Percentage distribution of companies that have apportion 84 the total COQ to P AF categories
4.5 Frequency distribution of percentage COQ to bases 87
4.6 Average of total measured elements in different categories of 106 cost
4. 7 The average quality cost value measured for different category 113 of cost
B 1 Percentage distribution showing COQ has been established as 146 one of the organizational goals
B.2 Percentage distribution of company measure the cost of quality 147 activities
B3 Apportion of a) prevention, b) appraisal, c) internal failure and 148 d) external failure cost as a percentage of total quality cost
B.4 The most common measured cost of quality elements in 156 descending order
XVII
LIST OF ABBREVIA TIONSINOTATION/GLOSSORY OF TERMS
Unless otherwise stated, the following symbols are used throughout the dissertation
ABC Activity-based costing
ASQC America Society for Quality Control
AlC
CIMA
COC
CONC
COQ
DIS
GAO
ISO
JIT
MAA
MNC
NPC
OBP
OEM
PAP
POC
PoC
PoNC
PPP
Account
Chartered Institute of Management Accountants
Cost of conformance
Cost of non-conformance
Cost of quality
Draft International Standard
Government Accounting Office
International Standard Organization
Just in time
Malaysia Automotive Association
Multinational Corporation
National Productivity Center
Operational business performance
Original equipment manufacturer
Prevention, appraisal and failure
Poor quality cost
Price of conformance
Price of non-conformance
Persatuan Pembekal Proton
xviii
PROTON
PSB
QA
QS90000
RM
SBP
SIRIM
SM!
SMIDEC
SPC
TCOQ
TQLF
TQM
U K
U S
VDA
VDP
Perusahaan Otomobil Nasional
Singapore Productivity and Standard Board
Quality assurance
Quality Standard 9000
Ringgit Malaysia
Strategic business performance
Standard Industrial Research Institute Malaysia
Small and medium industries
Small and Medium Industry Development Corporation
Statistical process control
Total cost of quality
Taguchi Quality Loss Function
Total quality management
United Kingdom
United States
Verband De Automobileindustries
Vendor development program
XIX
1.1 General
CHAPTERl
INTRODUCTION
Globalization is one of the key trends in business world today. W�th international
competition growing more intense and business operation costs continue to rise,
organizations around the world will find it increasingly difficult to compete on
price alone. Customers are consistently demanding higher quality while suppliers
strive to reduce operating cost to remain profitable. To survive in this highly
dynamic and competitive business environment, organizations must satisfy
customer with quality product and services and maintain cost competitiveness at
the price that represent the best value in the market.
Quality therefore has become an important strategic dimension and a key
competitive weapon that cannot be ignored. Often companies respond to the
changing environment and customers quality demand by implementing Total
Quality Management (TQM). TQM focuses on process improvement and the
elimination of all forms of waste. One of the key tools that could help
organizations to achieve this goal in TQM program is Cost of Quality (COQ).
Cost of quality, a tool advocated by both Feigenbaum and Crosby, is an essential
part of quality improvement program (Porter and Rayner; 1992; Goulden and
Rawlins, 1997). It presents quality program and activities in a way which
management understands - money, a common performance indicator that helps
1
managers to justify specific quality improvement efforts and formulate policy
concerning quality issues (Low and Henson, 1998). Cost of Quality provides a
mean to gauge the return on quality in an organization, and how this return
impacts the bottom line. It can serve as a useful platform to reduce business costs
and increase competitiveness both in domestic and export ma�ket (Primer on
Cost of Quality, 1998).
COQ is also a measure of company's performance with respect to the process by
which the product is produced or the service is delivered. An organization's
competitiveness is seriously eroded by the costs of correcting errors, redoing
thing and apologizing to customers. It is reported in survey studies by researchers
in various industries that the quality cost of these nonproductive activities has
been estimated to be as high as between 20 to 40 percent of an organization's
total sales revenue (Maycock and Shaw, 1994; Giakatis et al., 200 1). It was also
found that a well-planned and successful cost of quality program could reduce
the cost of quality significantly to 2.5% of total sales turnover (SuperviUe and
Gupta, 200 1; Ian, 1999; Kumar and Brittain, 1995).
In View of the significant reduction of poor quality costs, many positive
implication and potential benefits that cost of quality can bring to an
organization, a realistic estimation of quality cost is, therefore, an important
activity in implementing any TQM program.
2
1.2 Research Need
Despite a large volume of literatures written on the importance and principles of
cost of quality, only a minority of organizations uses the formal method of
quality cost. The literatures on quality (Mandal and Shah, 2002; Giakatis and
Rooney, 2000; Kumar and FitaRoy, 1998; Kumar and Brittain, 1 ?95; Porter and
Rayner, 1992) highlight that very few firms report quality cost and use these data
for management control purpose. Manufacturing organizations usually neglect
this aspect, and a large proportion of firms do not even collect and report quality
control cost systematically. Skepticism about its use and the real strengths still
continues.
Though cost of quality is still not widely adopted in organizations, its
implementation has started to bear fruit, in the form of higher level of awareness
on quality issues and significant reduction of cost of poor quality. Indeed, it has
now becoming a more common subject and focus particularly to the
organizations in the West. Singapore, via its government agency, Singapore
Productivity and Standards Board (PSB) has introduced a national program and
set aside S40million to assist organization in managing the COQ program
effectively (Primer on Costs of Quality, 1998; Harrington, 1999)
The application of cost of quality in the automotive industry showed that there
are quite a number of studies carried out in this sector of industry In Germany,
investigation showed that 10-35% of the electrical, machine and automotive
industry have implemented quality cost as an instrument for permanent control
(Vocht, 1989). Lascelles and Dale (1990) found that 42% of the finns under
surveyed claimed to measure quality cost in the automotive industry. Prickett and
Rapley (2001) found that the use of quality costing is particularly prevalent in the
manufacture of office machinery, data processing equipment and the
manufacture of motor vehicle and parts. In a case study reported py Giakatis and
Rooney (2000), cost of quality is used as a tool to trigger the process
improvement. Prevention-appraisal-failure is the approach used to categorize the
quality cost and provide infonnation for the improvement activities of the
organization. The result of the findings showed that the company has improved
its performance significantly. First, the response is faster in case of malfunction
and the time taken to detect a non-value added activity has also decreased.
Inefficiencies are identified and improvement measures are taken immediately
during the process analysis. Information provided is further used for future
improvement initiatives. Another benefit that has been achieved is that quality
has been promoted as a factor in the daily life of business as well as in the
strategic level. The bottom-up and top-down communications concerned quality
issues become easier.
Whilst cost of quality is gradually gaining its popularity and becoming a quality
initiative emphasized by organizations, its concept and the application is still
fairly new to the industries in Malaysia. A search of literature on the cost of
quality studies in Malaysian industries found there is an article reported by
Hamzah ( 1 997) on some observation on the issues of quality cost in construction
industry None has been found related to issues in the automotive industry.
4
In view of the significance and lists of benefits that COQ has brought to the
automotive industry in the West, a study on the application of cost of quality in
the Malaysia automotive manufacturing industry has been initiated.
Proton vendors have been selected to participate in this study as.it is the largest
car manufacturer in the country. Since its inception in 1985, it has been the
market leader and still enjoys a strong market share of 52.2% in the local vehicle
market (Malaysia Automotive Association, MAA, 2001). Proton has since
developed a wide base of strong and capable vendors under its Proton Vendor
Development Program (VDP). They are the component manufacturers and
supply hundreds of parts to Proton for its final assembly. It is also common that
vendors to Proton are also supplying parts to other local automotive assemblers
such as Perodua, Modenas, Inokam, Toyota, Honda, Nissan and others. Thus, to
study these groups of Proton vendors in a way is a fair representative of the
automotive industry in Malaysia.
This study should provide a useful insight into the present practice, the
application and use of quality cost system among the Proton vendors It helps to
draw management's attention and interest regarding the need for a cost of quality
program and use it as an integral part of a total quality system for managing and
improving work processes in the organization The study essentially will assist to
increase, propagate and entrench the concept and significance of cost of quality
throughout the industry
5