Use
Cost of obtaining quality

As we saw earlier, COQ is based on the principle of "investing" to reduce the cost of non-quality (CNQ). It is therefore important, on the one hand, to ensure that the return on investment is as rapid as possible, and on the other, to recognize that it is essential to spend money first in order to generate gains later: "sow in order to reap". All too often, decision-makers feel that quality is already costing them a great deal, and that increasing this cost at the end of the day is not going in the right direction. This is a short-term view.

However, there is a theoretical profile that the evolution of the COQ should follow over time, reflecting the action plan to be implemented