Many companies have thought that the quality cost is inclosed as the quality is improved. But, this is not so. The quality cost is not monotonously increased in proportion to the quality improvement. The existing approach to quality cost has many problems. This paper deals with conceptual difference between the traditinal and the existing view points of quality cost as the measurement index of quality, and developed the right approach of quality cost in terms of the combination of the traditinal and the existing approach. The right approach of quality cost that proposed in this paper was involved the following results; The approach of quality cost based on the continuous quality improvement for customer satisfaction, and considered flexibility, time, and information when the quality measured and evaluated.