Which of the following is NOT considered a prevention cost?
Which of the following is NOT considered a prevention cost?
Prevention costs are incurred to prevent defects and ensure high quality in the production process. These usually include activities such as writing operating procedures, training personnel, and maintaining equipment to ensure it runs correctly. Data acquisition and analysis, however, falls more squarely under appraisal costs, as it involves evaluating and quantifying the quality and performance of the product. Therefore, data acquisition and analysis is not considered a prevention cost.
Calibration & testing procedure is not consider as prevention.