“…The existing models of quality costs, on the category of internal failures, do not describe the effects that defective items have on cost. Additionally, the same models do not identify decisions and actions that companies should do after a defective item is identified, which influences the determination of the related effects and, consequently, the failure cost (Alglawe et al , 2019; Arabian et al , 2013; Campanella, 1999; Chopra and Garg, 2011, 2012; Duarte et al , 2016; Fons, 2012; Holota et al , 2016; Jaju et al , 2009; Johnson, 1995; Juran and Godfrey, 1999; Kiani et al , 2009; Lim et al , 2015; Malik et al , 2016; Omar and Murgan, 2014; Ozcan, 2012; Pires et al , 2013; Plewa et al , 2016; Psomas et al , 2018; Sailaja et al , 2015; Schiffauerova and Thomson, 2006, 2013; Su et al , 2009; Superville and Gupta, 2001).…”