• Skip to primary navigation
  • Skip to main content
  • Skip to primary sidebar
Free ACCA & CIMA online courses from OpenTuition

Free ACCA & CIMA online courses from OpenTuition

Free Notes, Lectures, Tests and Forums for ACCA and CIMA exams

  • ACCA
  • CIMA
  • FIA
  • OBU
  • Books
  • Forums
  • Ask AI
  • Search
  • Register
  • Login
  • ACCA Forums
  • Ask ACCA Tutor
  • CIMA Forums
  • Ask CIMA Tutor
  • FIA
  • OBU
  • Buy/Sell Books
  • All Forums
  • Latest Topics

20% off ACCA & CIMA Books

OpenTuition recommends the new interactive BPP books for March and June 2025 exams.
Get your discount code >>

TQM

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA APM Exams › TQM

  • This topic has 2 replies, 2 voices, and was last updated 12 years ago by Miss A...
Viewing 3 posts - 1 through 3 (of 3 total)
  • Author
    Posts
  • November 4, 2012 at 4:37 pm #55021
    Miss A..
    Member
    • Topics: 32
    • Replies: 41
    • ☆☆

    https://opentuition.com/acca/p5/total-quality-management/

    Sir, in the lecture you said quality in not free.But in the notes you wrote quality is free.

    Whats the correct one??

    November 4, 2012 at 9:21 pm #106506
    Ken Garrett
    Keymaster
    • Topics: 10
    • Replies: 10583
    • ☆☆☆☆☆

    The costs of poor quality are high (internal failure and external failure). Although it might cost to implement prevention and appraisal steps, the costs involved there, to improve quality, are less than the internal and external failure costs. Therefore, the net cost of improved quality free (or negative).

    Please do not post the same query in more than one place.

    November 5, 2012 at 2:10 pm #106507
    Miss A..
    Member
    • Topics: 32
    • Replies: 41
    • ☆☆

    ok

  • Author
    Posts
Viewing 3 posts - 1 through 3 (of 3 total)
  • You must be logged in to reply to this topic.
Log In

Primary Sidebar

Donate
If you have benefited from our materials, please donate

ACCA News:

ACCA My Exam Performance for non-variant

Applied Skills exams is available NOW

ACCA Options:  “Read the Mind of the Marker” articles

Subscribe to ACCA’s Student Accountant Direct

ACCA CBE 2025 Exams

How was your exam, and what was the exam result?

BT CBE exam was.. | MA CBE exam was..
FA CBE exam was.. | LW CBE exam was..

Donate

If you have benefited from OpenTuition please donate.

PQ Magazine

Latest Comments

  • hhys on PM Chapter 4 Questions Environmental Management Accounting
  • singhjyoti on Conceptual Framework – ACCA SBR lecture
  • John Moffat on Time Series Analysis – ACCA Management Accounting (MA)
  • azubair on Time Series Analysis – ACCA Management Accounting (MA)
  • Gowri7 on Relevant cash flows for DCF Working capital (examples 2 and 3) – ACCA Financial Management (FM)

Copyright © 2025 · Support · Contact · Advertising · OpenLicense · About · Sitemap · Comments · Log in