BS 6143-2:1990 PDF

Guide to the economics of quality - Part 2: Prevention, appraisal and failure model Executive summary Guidance on the determination of costs associated with defect prevention and appraisal activities, internal and external failures. Abstract This British Standard, a part of the BS 6143 series, provides guidance on the determination of costs associated with defect prevention and appraisal activities, internal and external failures, and on the operation of quality related costs systems for effective business management. Quality related costs are an identifiable subset of business costs and accountants  finds it useful to maintain a subsidiary ledger or memorandum account for this purpose. Specific guidance is given on the identification of cost data, quality related cost reporting, operating the quality costing system, application of business management to quality related costs, and setting up a programme. History and related standards This British Standard is a revision of BS 6143:1981 which is withdrawn. This standard includes the following cross references: BS 4778, BS 4778-1, BS 4778-2, BS 4891, BS 5703, BS 5750, BS 5750-0, BS 5750-0.1.