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бухгалтерский учет
затраты на качество (затраты на обеспечение качества, например, на предотвращение производства бракованной продукции, на исправление брака и т. п.)
синоним
Quality, cost, delivery (QCD), sometimes expanded to quality, cost, delivery, morale, safety (QCDMS), is a management approach originally developed by the British automotive industry. QCD assess different components of the production process and provides feedback in the form of facts and figures that help managers make logical decisions. By using the gathered data, it is easier for organizations to prioritize their future goals. QCD helps break down processes to organize and prioritize efforts before they grow overwhelming.
QCD is a "three-dimensional" approach. If there is a problem with even one dimension, the others will inevitably suffer as well. One dimension cannot be sacrificed for the sake of the other two.