For the relationship between conformance cost and the individual elements of non-conformance, an analysis was made of the relationship between inspection cost and training cost and scrap cost. As a result it was explained that there was all a positive correlation between training cost and scrap cost, and between inspection cost and scrap cost. Like this, training and inspection cost and scrap cost have a positive correlation. Judging from the fact that the coefficient of inspection cost is lower than that of training cost in the comparison of the coefficient of each cost, it can be analyzed that the change in scrap cost is influenced by the change in training cost more greatly than the change in inspection cost. If doing so, it can be interpreted that scrap cost and rework cost do not still decrease in spite of increasing in education and training cost and prevention cost. This result may represent the problem as to whether education and training cost is effectively expended for prevention activity. Accordingly, to cope with this situation, it is thought that scrap cost should be cut by establishing the effective prevention measure for causing the increase of scrap cost.