A man does not wander far from where his corn is roasting (Nigeria) The management must be careful how they are managing the costs of non quality, because in many companies has created problems. To this one must be fully identified with what these costs involved, as they should be taken into account, especially in those companies, SMEs are not very used to them. Please note that the costs of quality are an integral part of production cost, being present in the results as reflected in the income statement of an organization, but not quantified separately, preventing their proper control and analysis, making it difficult the implementation of any remedial measures and decision-making process. Cost Systems called "traditional" do not have procedures to provide management information related to quality control. Addressed this issue, Cost Accounting traditionally has dealt with the rework to be performed on those products that are far from the quality of design for closer to it, developing techniques for the treatment of waste and production of so-called defective.
Management must not neglect what is said, is now known that to achieve quality, not vast to meet the standards set in the design, but this will also be the result of an adequate market research, promotion system, distribution and retail management, providing a set of auxiliary services after sales, which satisfy the customer. These other costs and are not due to poor quality but costs necessary to generate the same. And therefore always be quality costs. Although ideally the possibilities of defects disappear, the latter would remain however exist within the costs of those designated as non-quality costs where Ernesto Iturralde, reminds us, referring to businesses that did not do.