PAF+ Model: Extending the Cost of Quality Framework in Contexts of Programmed Obsolescence

Resumen

Traditional cost of quality models, particularly the Prevention-Appraisal-Failure (PAF) framework, focus primarily on internal and externally observable failure costs within organizational boundaries. However, in contexts characterized by programmed obsolescence and accelerated product replacement cycles, a significant portion of quality-related costs may be displaced beyond the firm and not captured in conventional accounting structures. This paper proposes an extended analytical model (PAF+) that incorporates a fifth component, termed Displaced Non-Quality Cost (CND), conceptualized as the aggregation of environmental, social, and regulatory externalized costs. The model is formalized through a dynamic cost function and extended using integral and marginal analysis to evaluate intertemporal cost accumulation and strategic trade-offs. A numerical illustration demonstrates how reductions in durability may generate systemic cost increases not reflected in traditional quality metrics. The proposed framework contributes to quality management theory by integrating sustainability, regulatory evolution, and intertemporal analysis into cost modeling, offering a generalized structure applicable across sectors. Future research should focus on empirical operationalization and sector-specific estimation of displaced costs.