Quality is the most important factor of competition. The concept of the stability of the facilities makes it obligatory to adopt the total quality management as a strategy. Quality is a systematic approach towards seeking perfection and aims at permanent development and taking the right action at the first time during the process which extends from the procurement of the production inputs by the top management, to the contentment of the buyers. It should eliminate the present improperties, faults and design deficits. The principle is the customer in and the quality out. At the end of preventing waste of the scarce sources and avoiding from the activities which do not add value, it is necessary to calculate the quality costs in order to provide low cost and high satisfaction. Estimating the quality costs properly is an important means of management. The managers consult the management accountants to take right decisions under certain limitations within various periods of time. Management accountants define the quality costs and submit reports prepared periodically. In choosing among the , alternatives arising from cost differences, it is vital to report the opportunity costs which do not involve real cost item.