Meybod University Strategic Management Accounting 3092-6890 1 1 2025 03 19 Explanation and ranking of quality costing components and indicators in manufacturing companies Explanation and ranking of quality costing components and indicators in manufacturing companies 65 82 218161 10.22034/smajournal.2025.514935.1006 FA Atefeh Abbasi PhD student, accounting. Department, Zahedan branch, Islamic Azad University, Zahedan, Iran 0000-0002-5365-7052 Journal Article 2025 02 19 The goal of quality costing is to identify and optimize these costs so that companies can manage their resources more effectively while meeting expected quality standards. By analyzing and ranking these indicators, manufacturing companies can identify their strengths and weaknesses in quality management and adopt strategies for continuous improvement. The purpose of this study is to explain and rank the components and indicators of quality costing in manufacturing companies. The qualitative research method was conducted using content analysis in the first stage and grounded theory in the second stage, and interviews were conducted with 18 experts from the profession and academia in 2024. In the content analysis section, twenty-one indicators were identified. Also, the ranking of quality costing components is as follows: 1) Objectives and strategies component, 2) Organizational component, 3) Management component, and 4) Group component. According to the results, it is suggested that manufacturing companies should seek to optimize costs and improve the quality of their products by adopting a comprehensive and integrated approach to quality costing, through training, improving design processes, and activating quality improvement groups. The goal of quality costing is to identify and optimize these costs so that companies can manage their resources more effectively while meeting expected quality standards. By analyzing and ranking these indicators, manufacturing companies can identify their strengths and weaknesses in quality management and adopt strategies for continuous improvement. The purpose of this study is to explain and rank the components and indicators of quality costing in manufacturing companies. The qualitative research method was conducted using content analysis in the first stage and grounded theory in the second stage, and interviews were conducted with 18 experts from the profession and academia in 2024. In the content analysis section, twenty-one indicators were identified. Also, the ranking of quality costing components is as follows: 1) Objectives and strategies component, 2) Organizational component, 3) Management component, and 4) Group component. According to the results, it is suggested that manufacturing companies should seek to optimize costs and improve the quality of their products by adopting a comprehensive and integrated approach to quality costing, through training, improving design processes, and activating quality improvement groups. https://www.smajournal.ir/article_218161_169af518419370fd083df0372382535b.pdf