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In recent years, much attention has been placed on product quality and total quality control. Which one of the following items would not normally be considered a cost of quality?
a. Costs incurred after defective products have been shipped to customers.
b. Costs incurred in shortening production lead times and achieving on-time deliveries.
c. Costs incurred in detecting defective products during production.
d. Costs incurred in detecting defective products produced before they are shipped to customers.
【正确答案】B
【答案解析】
Choice "b" is correct. Costs incurred in shortening product lead times and achieving on-time deliveries are measures of performance and not a cost of quality.
Choices "c", "d", and "a" are incorrect, which are all costs of quality.
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