Wiley says that quality engineering, quality training, and quality circles are prevention costs.  "The cost of prevention is the cost of any quality activity designed to help do the job right the first time." (pg 279 wiley 2009)

Gleim says that such activities as statistical quality control programs are appraisal costs. (pg 516 Gleim 2008)

Who's right?

Both are right.

Engineering, training, and quality circles (planning/brainstorming) are all pre-production activities, therefore they are prevention costs.

Statistical control programs are ongoing production assessment costs, therefore they are appraisal costs.

AccountingNerd8 wrote: oooh. ok. i guess i really didn't understand what statistical control programs were.

Sounds like you Rachel.  Get on AIM and send me your resume