This paper analyzes the difference between theoretical cost of quality and real world cost. Examined are the theoretical cost structure of quality, it's measurement styles, a process based improvement strategy of quality cost, and possible adaptation of decision making concepts in enhancing the cost structure. This study will contribute to the literature in delineating an improvement process of quality cost by adjusting service policy.

1. 개 요
 2. 품질비용과 최적배분 이론
  2.1 품질비용의 개요
  2.2 품질비용의 적정성과 최적배분 이론
  2.3 핵심 프로세스 비용과 품질개념의 변화
  3. 품질비용의 사례 연구
  4. 서비스 정책을 활용한 품질비용구조 개선
   4.1 서비스 정책 의사결정 프로세스
   4.2 서비스 정책 의사결정 기준
   4.3 C&C제품의 서비스정책 개선 및 적용
   4.4 C&C제품의 서비스 정책효과
  5. 결 론
  참고문헌

• 이동한(성균관대학교 산업공학과)
• 채화성(성균관대학교 산업공학과)