Issues related to implementing quality cost programmes

In spite of the significant contribution of quality cost programmes in product and service quality, there seems to be no convergence among academics and practitioners on the scope, variability and effectiveness of these programmes. This paper attempts to analyse various issues on quality cost programmes and presents a comprehensive view through a rigorous search of the literature. The issues such as the needs for quality cost programmes, ways to initiate a programme, steps in implementation, measurement bases for quality costs, relationships between quality cost components, role of accounting systems and professionals, etc. are discussed. A number of gaps are identified from the literature and suggestions are made on further research.