Quality cannot be inspected into a product $-$ it has to be designed and built in at the outset or delivered each time in the case of services. Doing things right first time can save money and enhance business reputation, which can in turn lead to increased sales.

Quality costs can be analysed using four categories namely: prevention, appraisal and internal and external failure costs. Management accounting systems can help businesses achieve their quality goals by drawing management$$s attention to the allocation of costs among the four quality categories.

You are required to:

Select a product, a service or a product$/$service combination from you own work environment or a real$-$life situation you are knowledgeable about and apply the quality and quality cost ideas in the study material. Use the marking rubric as a guide for what to cover.