scope:

Cost of Quality for development, implementation and monitoring to improve performance is applicable as needed to all processes performed by the organization, performed on behalf of the organization (e.g. external providers) and the results of the processes experienced by relevant interested parties. (e.g., customers, end users, society, etc.). The Cost of Quality may also be stated as cost of performance, as it can include any aspect where the quality or performance of a process or its impact on or by the products or services involved are a factor.

It is important to note that organizations can use an incremental approach to gradually increase the scope of Cost of Quality as the organization's maturity evolves.

This Technical Report is applicable whether or not the organization has a management system in conformity with international standards such as ISO 9001, ISO 14001 or AS9100. This is a guidance document and does not specify requirements.