COSTS OF QUALITY AT STAR GARMENT COMPANY (COQ lesson)

Quality costs of Star Garment Company were collected and presented in the following
table. Please, prepare COQ report of the company.
Table - COQ of Star Garment Company in 2023 (Unit: Million Vietnam Dong)
Item Shirt Jacket COQ
Vendor information
65 86 220
collection
Training on quality 220 140 413
Product reliability study 56 73 151
Technical support 156 145 416
Document management 85 96 220
Scraps 352 367 836
Production pilot 132 130 320
Downgrades 367 345 856
Returned products 197 201 523
Material tests 120 145 315
Spoilage 297 285 601
In processing product
54 67 148
evaluation
Reworks 264 230 657
Product recall 192 128 378
Failure analysis 120 165 312
Sales in 2022 24,550 21,600 68,928.7
COQ in 2022 1,751 1,762 4,519
Sales in 2023 20,010 19,205 53,216.9