"Quality" and "Value", are words that attract immediate attention when usedto sell goods and services, but operating managers and managerial accountants/analysts must identify strategies, and linked associated costs, to ensure thatthere is real substance to these words. Refer to the elements of the Cost ofQuality, and elements of Control to identifyhow each of these words can bemore thaneffectivemarketing slogans (which they certainly are) and can beapplied strategically.