The cost of product failure, error prevention and appraisals can be classified under ___________?

Correct answer: C. costs of quality

  • A. stocking costs
  • B. stock-out costs
  • C. costs of quality
  • D. shrinkage costs

Explanation

Costs of product failure, error prevention and appraisal are components of the costs of quality. Stocking, stock-out and shrinkage costs relate to inventory management rather than quality management.

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About Cost Accounting

Cost accounting measures and analyses the cost of producing goods or providing services for planning, control and pricing decisions. It covers direct and indirect costs, fixed and variable costs, job and process costing, break-even analysis, marginal costing, overhead allocation, and the difference between product cost and period cost.

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