To ensure impartiality, reporting should be performed by the accounting department, the total cost of quality should be reported as a percent of sales, cost of sales, cost of manufacturing, or for firms in the service industry, cost of operations.
The total cost of quality should be reported as a percent of sales or for firms in the service industry. This was to ensure impartiality, reporting should be performed by the accounting department. The service industry is cost of operations. Sales are cost of sales. Sales are cost of manufacturing.