Many accounting systems fail to provide necessary data for management of quality costs and losses because:

a: they fail to clearly and seperately identify specific cost
elements such as the costs of receiving inspection, production
inspection, failure analysis, scrap etc.

b: they focus on collecting and reporting departmental
financial information on a summary level

c: they fail to identify each quality cost element as a cost or a
loss, so that this information may be summed at every
organizational level where quality decisions are made

d: a and c

e: a, b, and c