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Which of the following is not a guideline that should be used to select an outside,custom-system developer?
Prevention Costs
Expenses incurred to avoid defects in products or services, including costs related to quality control and training.
Appraisal Costs
Costs associated with inspecting and testing both raw materials and finished products to ensure quality standards are met.
Internal Failure Costs
Costs associated with defects found before the delivery of a product to the customer, such as scrap and rework expenses.
Responsibility Accounting
A system of accounting that segments financial information by areas of responsibility, allowing managers to be held accountable for their areas' financial performance.
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