Abstract
The main goal of the work is to define quality costs (recognition of the perception direction), define their place and role in the strategy of a production company. The research related to producers of parts and subassemblies of agricultural machines intended for the first assembly. Achieving the main goal required the formulation and implementation of partial goals, the authors of which include: (1) enhancing the importance of quality costs from the perspective of management and quality sciences (theoretical layer); (2) nominating desiderata relevant to the content and scope of research; (3) compiling a research model in the form of an evaluation sheet, which is the result of the exploration of the literature and a study carried out among deliberately selected experts (theoretical and design layer). The concretized explications have become the substrate that defines the right direction of fundamental research (verification of the research model); concretization of quality cost desiderata among producers of the agricultural machinery sector (self-assessment).
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