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In the 19th century, phrenology asserted that bumps and fissures of the skull determined the character and personality of a person, and today it still remains a valid field of study.
Prevention Costs
Expenses incurred to avoid or minimize the number of defects in products before they reach the customer.
Appraisal Costs
Costs associated with measuring and monitoring activities to ensure quality or compliance with standards, typically including testing and inspections.
Non-Value-Added Activities
Operations or tasks that consume resources or time but do not add any value to the product or service from the customer's perspective.
Cell Conversion Cost
The cost associated with transforming materials into finished products within a specified production cell or unit.
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