. Quality-related costs arise from a series of activities performed in order to maintain the quality of product or service. Like … other activities of business, quality costs can be programmed, budgeted, measured and analysed to attain the objective of … (TQC), comprehensively. Design/methodology/approach – The TQC borne by any small- and medium-sized enterprise (SME) is the …

This article proposes a comprehensive introduction into the analysis and calculating costs and identifies the different … areas of activities in company which can lead to improving the quality and reducing costs by using the PAF cost model. The … objectives which should be achieved. PAF model is the most frequently used model for the quality costs analysis at present. In …

environment using the PAF (prevention, appraisal, and failure costs) model. Then use the percentage of sales approach to evaluate … the PAF model for the restaurant did lead to reduction in failure costs (internal and external) and appraisal costs … services provided to the restaurant customers, and therefore, result in improvement in overall profitability.  …