摘要

The cost of quality (CoQ) has been an important issue in quality management for years. Scholars and experts have provided four CoQ models (i.e. PAF model, ABC model, process cost model and opportunity model) that can help organisations to handle the measurement of quality cost. A novel hybrid model, which could cope with the interdependencies between the criteria, is proposed to demonstrate how to select the optimal CoQ model for an organisation. As a result, this integrated model is expected to be able to assist quality managers in administrating their requirements and resource constraints on selecting the optimal CoQ model developments. In conclusion, the main contribution of this paper is to enhance the capacity of organisations to address the challenge of CoQ model development more effectively through this novel model for prioritising available CoQ models.