2. Cost of obtaining quality

2.1 Concept and purpose

On the one hand, the company invests or spends money (so-called controllable or voluntary costs). On the other, it observes a level of non-quality (so-called resultant costs). The COQ concept is based on an economic balance where investment is necessary, i.e. "sowing in order to reap later". This translates into a list of items relating to expenditure, influencing a list of items relating to gains (reduction in non-quality).

The aim of this tool is to reduce non-quality as much as possible, while taking care not to overspend or invest. Over-spending would result in an investment that would never pay off.