"Companies declare that quality or customer satisfaction is their top priority in order to keep and attract
more business in an increasingly competitive marketplace. The cost of quality (COQ) is a tool which
can help determine the optimal level of quality investment. COQ analysis enables organizations to
identify measure and control the consequences of poor quality. This study attempts to identify the COQ
elements across the enterprise resource planning (ERP) implementation phases for the ERP
implementation services of consultancy companies. The findings provide guidance to project managers
on how best to utilize their limited resources. In summary, we suggest that project teams should focus
on “value-added” activities and minimize the cost of “non-value-added” activities at each phase of the
ERP implementation project."
