• Antonio Ramos Pires UNIDEMI, Unidade de Investigação do Departamento de Engenharia Mecânica e Industrial, Universidade Nova de Lisboa, Portugal e Instituto Politécnico de Setúbal
  • Margarida Saraiva Universidade de Évora e BRU-UNIDE/ISCTE-IUL, Portugal




costs, quality, technology, process, lean


In the 1960s, the technique of Quality-Related Costs (QRCs) arose in an attempt to prove that quality contributed to profitability, which was not a cost but an investment. However, QRCs are no longer counted, since the models have become obsolete, the benefits are unquestionable, and the use of information has been small and of little use to organizations. However, the knowledge and learning society and the entrepreneurial dynamics place the QRCs problem on another level of analysis. This article intends to raise a set of issues, such as: the dimensions and forms of management in the framework of alliances, or in other new organizational solutions; how to assess the costs of process management and the value of intangible assets; and what costs can / should be made autonomous, in a useful way to support management decisions. The quantification of the QRCs established the link between them and the operational and financial results, revealing how quality increases the performance of companies. However, approaches to QRCs need to be rethought and developed to respond to new organizational realities. Some perspectives are advanced and other challenges are proposed to quality and production researchers, because it has been concluded that there are still unexplored potentialities.


Download data is not yet available.


AKERS, L. Remarks at American Electronics Association Seminar on Quality, Boston, M.A, March 13., 1984.

AMERICAN SOCIETY FOR QUALITY CONTROL, Aircraft-Missile Division. Quality Cost Analysis lmplementation Handbook, Milwaukee, ASQC Press, 1964.

ANTUNES, M. Otimização dos custos relacionados com a qualidade, tese de mestrado, universidade aberta. 1998.

ATKINSON, HAWLEY, HOHNER, G., MUNDT, B., TROXEL, R & WINCHELL, W. Current Trends in Cost of Quality: Linking the Cost of Quality and Continuous Improvement, Montvale, NJ: National Association of Accountants, 1991.

BALME, L. The SGS Total Quality Management Window Concept: an lnnovative Aid Toolfor Managers, EOQ, Helsinki., 1993.

BERLINER, C. & BRIMSORN, J. A. Cost Management for Today’s Advanced Manufacturing, Boston: HBS Press, 1988.

BESTER, Y. Net Value Productivity - NVP; A new approach for quality & productivity economics, 38th EOQ, Lisboa, 1994.

BROOK, R. H. The end of the quality improvement movement: long live improving value. JAMA, v.304, n.16, p.1831-1832, 2010.

BS 6143: Part 1 Guide to the economics of quality: Process cost model, British Standards Institution, London, 1992.

BS 6143: Part 2 Guide to the economics of quality: Prevention, appraisal and failure model, British Standards Institution, London, 1990.

CAMPANELLA, J. Principles of quality costs: Principles, implementation, and use. In ASQ World Conference on Quality and Improvement Proceedings (p. 507). American Society for Quality, 1999.

CAMPANELLA, L. Principies of Quality Costs, 2nd ed., Milwaukee, American Society for Quality Control. 1990.

CROSBY, P. B. Quality is Free, McGraw-Hill, New York, 1979.

CUNHA, J.V & CUNHA, M.P (1999), “Organização: Tese, antítese e síntese”, em M.P Cunha (1999c), Teoria Organizacional, Publicações Dom Quixote, pp.437-470.

DALE, B.G. & PLUNKETT, J. Quality Costing, 2nd ed. Chaprnan & Hall, 1995.

DANFORTH, D. A Common Commitment to Total Quality, Quality Progress, January, pp. 17, 1986.

DAWES, E. W., & CAMPANELLA, J. Quality costs. New concepts and methods. Quality cost: ideas and applications, 2, 1989.

DEMING, W.E. Out of the Crisis: Quality, Productivity and Competitive Position, Cambridge, MA, Massachusetts Institute of Technology, Center of Advanced Engineering Study, 1982.

DOMINGUES, J.P., REQUEIJO, J., & CABRITA, M. R. Reducing Production Costs by Applying Lean Six Sigma Methodolgy: A Case Study. TMQ_Techniques Methodologies and Quality, Número especial, p.25-46, 2016.

FEIGENBAUM, A. V. Total quality-control. Harvard business review, v.34, n.6, p.93-101, 1956.

FEIGENBAUM, A.V. The Challenge of Total Quality Control. Industrial Quality Control, May, p.17, 22-23, 1957.

FINE, C.H. Quality Improvement and Leaming m Production Systems. Management Science, October, p.1301-1315, 1986.

HOWELL, R. & SOUCEY S. Operating Controls in the New Manufacturing Environment. Management Accounting, October, p.25-31, 1987.

JENSEN, C.M. & MECKLING, W.H. Specific and general knowledge and organizational structure. Journal of Applied Corporate Finance, v.8, n.2, p.17-38, 1995.

JURAN, J.M. & GRYNA, F.M. Quality Planning and Analysis. 3rd ed., McGraw-Hill, 1993.

JURAN, J.M. Section 1, The Econornics of Quality. Quaiity Control Handbook, New York: McGraw-Hill, 1951.

JURAN, J.M. Juran on Planning for Quality, The Free Press, 1988.

JURAN, M. & GRYNA, F.M. Quality Planning and Analysis. 3rd ed., New York: McGraw-Hill, 1993.

KAPLAN, R. S. Measurement Manufacturing Performance: A New Challenge for Managerial Accounting Research", The Accounting Review, October, p.686-705, 1993.

KAPLAN, R. S. Yesterday Accounting Undermines Production. Harvard Business Review, July-August, p. 95-101, 1984.

KHANDEKAR, A. S., & SULAKHE, V. N. Six Sigma–The revival Of TQM. International Journal of Mechanical Engineering and Robotics Research, v.3, n.1, p.50-58, 2014.

LILLRANK, P. & KANO, N. Continuous Improvement – Quality circles in japanese industry, Center for Japanese Studies, University of Michigan, 1989.

MASSER, W. J. The Quality Manager and Quality Cost. Industrial Quality Control, October, p.5-8, 1957.

MILLAR, R.M. Breakpoint Business Process Engineering, EOQ, He1sinki, 1993.

MONTGOMERY, D. C. Statistical Quality Control, John Wiley & Sons, Inc, 2009.

MORSE, W.J., ROTH, H.P. & POSTON, K.M. Measuring, Planning, and Controlling Quality Costs, Institute of Management Accountants/ ASQC Quality Press, Milwaukee, 1987.

MURRAY, R. J. The Quest For World Class It Capability It Is Key to Achieving Quality Goals. Information System Management, v.8, n.3, p.7-15, 1991.

NAKAGAWA, M. Gestão Estratégica de Custos: Conceitos, Sistemas e lmplementação, Editora S.A., São Paulo, 1991.

NP 4239 Bases para a quantificação dos custos da qualidade, Instituto Português da Qualidade, 1994

PEREIRA, L., TENERA, A., & WEMANS, J. Insights on Individual's Risk Perception for Risk Assessment in Web-based Risk Management Tools. Procedia Technology, v.9, 886-892, 2013.

PIRES, A. R. Sistema da Qualidade e Situação Económica", Qualidade, Dezembro, p.12-14, 1993.

PIRES, A.M.R. Sistemas de Gestão da Qualidade, Edições Sílabo, Lisboa, 2016.

PIRES, A.M.R. Revisitando os custos relacionados com a qualidade”, Atas do 13º CIBEM 2017, Artigo 144, 2017.

PIRES, A.R, NOVAS, J. SARAIVA, M. & COELHO, A. How companies use the information about quality-related costs”, Total Quality Management & Business Excellence, v.28, n.5, p.501–521, 2017.

PLUNKETT, J.J. & DALE B.G. A Review of the Literature on Quality Related Costs. International Journal o] Quality and Reliability Management, v.4, n.1, p 40-52, 1988.

PORTER, M. Strategy and Internet. Harvard Business Review, march, p.63-79, 2001.

ROONEY, E. M. & ROGERSON, H. Simpliquality, A self-appraisal kit for identifying and measuring quality related costs in manufacturing industry, The Chartered Institute of Management Accountants, Londo, 1991.

RUTHERFORD, G. Quality Control in Industry Methods and Systems, New York, Pitman Publishing Corpo, 1948.

SALVADA, P., CARNEIRO, M., & MOURÃO, A. The lean thinking application in aircraft maintenance. TMQ_Techniques Methodologies and Quality, Número especial, p.65-85, 2016.

SCHNEIDERMAN, A. M. Optimum Quality Costs and Zero Defects: Are They Contradictory Concepts?. Quality Progress, November, p.28-31, 1986.

SCHNEIDERMAN, A. M. Setting Quality Goals, Quality Progress, April, p. 51-57, 1988.

SIMPSON, B. & MUTHLER D. L. Quality Costs: Facilitating the Quality lnitiatives, Journal of Cost Management, Spring, p.25-34, 1987.

SMITH, W.B. Total Customer Satisfaction, EOQ, Helsinki, 1993.

SULLIVAN, E. E., OWENS, D. A. Catching a glimpse of quality costs today Quality Progress, December, p. 21-24, 1983.

SUZAKI, K. Gestão de Operações Lean: Metodologias Kaizen para a Melhoria Contínua. LeanOp. Inc. Mansores, Portugal, 2010.

TAGUCHI, G. System of Experimental Design, (VoIs 1 e 2), UnipublKraus International, 1987.

TASSINARI, M. L' analyse de la valeur dans la constrution de la Qualité; 29a Conference, EOQ, 1981.



How to Cite

Pires, A. R., & Saraiva, M. (2018). QUALITY-RELATED COSTS: CONTRIBUTION TO ORGANIZATIONAL PERFORMANCE. Revista Produção E Desenvolvimento, 4(1), 1–18. https://doi.org/10.32358/rpd.2018.v4.279



Dossier "Energy and climate"