
36 A First Course in Quality Engineering
customer complaints, returned material, allowances, and so on, should
be included in our total quality cost� However, since these gures are
not readily available and would require considerable estimation, I have
not included them here�
12� Managerial decision
One of the most costly quality costs of our organization is the cost asso-
ciated with the time that managers have to spend on quality-related
problems� Not only is this cost a big one, it also is a difcult one to
estimate and monitor� Hence, as stated at the beginning of this study,
I have not attempted to estimate these costs� We must realize, ...