Prevention costs

Prevention costs are costs associated with preventing defects and imperfections from occurring.

Definition

According to Managing Quality by Foster (6th edition),

Prevention costs. Costs associated with preventing defects and imperfections from occurring.

According to Cost Accounting by Horngren, Datar, Rajan (14th edition),

Prevention costs. Costs incurred to preclude the production of products that do not conform to specifications.

According to Managerial Accounting by Braun, Tietz (5th edition),

Prevention costs. Costs incurred to avoid poor quality goods or services.