scope:

The concept of "cost of quality" (COQ) is generic to all businesses. Therefore, this guideline is applicable to medical laboratories of any size, complexity, or specialty, including point-of-care testing (POCT). Other types of laboratories, such as public health, research, food, environmental, and veterinary laboratories, as well as other health care services, can also use the information in this guideline. QMS20 presents an initial approach that laboratories can take to identify quality costs and remove unnecessary expense from laboratory processes. Several laboratory examples provide tools and guidance for quantifying costs that support good quality and costs that result from poor quality. This guideline does not provide the means for laboratories to develop and implement the type of comprehensive quality cost accounting system recommended in the literature for manufacturing and other for-profit industries.^1,2