Paraphrase Quality is by no means a new concept in modern business. In October 1887, William Cooper Procter, grandson of the founder of Procter & Gamble, told his employees, "The first job we have is to turn out quality merchandise that consumers will buy and keep on buying. If we produce it efficiently and economically, we will earn a profit, in which you will share." Procter's statement addresses three issues that are critical to managers of manufacturing and service organizations: productivity, cost, and quality. Productivity (the measure of efficiency defined as the amount of output achieved per unit of input), the cost of operations, and the quality of the goods and services that create customer satisfaction all contribute to profitability. Of these three determinants of profitability, the most significant factor in determining the long-run success or failure of any organization is quality