Cost of quality: Literature review, correspondence between models, and a call for a paradigm shift

• Published in: International journal of advanced and applied sciences Vol. 10; no. 2; pp. 39 - 49
• Main Authors: Foulad, Rida, Amellah, Saif, Jebli, Samir, Sahib, Amal-Oudiî, Bouaziz, Abdelhak
• Format: Journal Article
• Language: English
• Published: 01.02.2023
• ISSN: 2313-626X; 2313-3724
• DOI: 10.21833/ijaas.2023.02.006

Quality costing is a useful tool for companies. According to the literature, it has an important role in enhancing quality; strengthening competitiveness, and satisfying the customer. The aim of this article is to examine this subject from an unusual angle. We conducted a literature review of the main existing Cost of Quality (COQ) models, where we highlighted the differences and similarities in the terminologies used for COQ classifications. In addition, this work identified the criticisms of the COQ models in the literature; a comparative diagram of the main COQ models is also built to illustrate the correspondence between them. The article investigates an inductive and critical analysis approach to demonstrate the relationship between the dominant paradigm and the various COQ models; the conclusion drawn is that the main purpose of the COQ models is the profit of the shareholders at the expense of the third parties. To integrate the needs of the customer, the employee, and the environment as key stakeholders, we believe that a new COQ classification is a must. Such profound change implies a shift from the profit-centered paradigm toward a new one that should be capable to provide answers to the challenges solely for the sake of human well-being. The outcome of this study will pave the way toward a new better COQ classification. Hence, we expect the company to be at the service of human beings in a fine balance. To the best of our knowledge, the way we dealt with the COQ has never been done previously.