of problems.
Jones (2004) argues that Six Sigma is capable of helping practitioners prioritize resources based on an understanding of what is critical to quality (CTQ). CTQ functions are those that have the greatest impact upon the customer; Six Sigma essentially holds that the return on improvement will be the greatest with activities that focus on CTQ applications.
Further, Jones (2004, p. 24) stated:
Related to this is the cost of poor quality (COPQ)--the cost to the business when things go wrong. Understanding CTQ processes and their associated COPQ is an important aspect of the initial stages of a quality improvement project. Eliminating COPQ is the goal of the project. The cost of poor quality includes both the visible and invisible costs of dealing with defects. Examples of the visible cost of poor quality are employee overtime and the actual time spent repairing a problem. The invisible cost--the ultimate consequences of the problem--are more severe. They include lost sales, late delivery pen
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