Nowadays, many company leaders erroneously perceive quality assurance as a rule imposed from outside and as an administrative act .Quality is regarded as a socially desirable objective, but its contributions to the profitability of the company are considered marginal. In order to cope with the strong competition present in a market companies are forced to continuously manufacture high-quality products at prices as low as possible to create the conditions necessary to obtain benefits. It is not sufficient just to manufacture high-quality products. The costs necessary to achieve these goals must be carefully monitored, so that the long-term effect of quality costs on the company should be the intended one.

quality costs, evaluation, monitoring