The case for quality costing simulation

Purpose - The purpose of the paper is to demonstrate how computer simulation methods can be used to help management make quality-related decisions on costs and expenditure that reduce failures and eliminate wastage and activities which do not add value to the business. Design/methodology/approach - Rival quality costing models are reviewed and the benefits of simulating quality costs, considered. Findings - Contrasting case studies are used to differentiate between macro- and micro- simulation approaches to quality costing. Originality/value - The paper confirms the potential that quality cost simulation offers for achieving significant efficiency gains in quality planning applications. © Emerald Group Publishing Limited.