Cost of quality reporting: Some Australian evidence

The study explored the quality management practices, specifically addressing cost of quality reporting, of Australian manufacturers certified to AS/NZS ISO 9000. The findings suggest that firms have responded to the demands of the new manufacturing environment and have implemented quality management initiatives in an effort to gain a competitive advantage in the marketplace. The minority of respondents prepared cost of quality reports. For those firms reporting quality costs, the motivation was to identify high-cost problem areas. Firms not reporting quality costs cited lack of management support and the belief that quality was part of the firm's culture.