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This paper deals with the quality costs control in small and medium-sized manufacturing enterprises (SMEs) in Slovakia and also presents the results from the questionnaire survey. The empirical study attempts to determine the level of understanding and level of implementation of quality costs control in SMEs in Slovakia. The research is based on the prevention–appraisal–failure model. In the paper we also propose a suitable model for quality costs control in small and medium manufacturing enterprises based on the results of the research. The empirical study focused on SMEs where quality cost control often works as a latent management subsystem. Managers of SMEs use indicators for monitoring process performance and production quality, but they usually do not develop a separate framework for measuring and evaluating quality costs. We asked them to what extent and on what level quality costs control was used in their manufacturing
