This book establishes the conceptual foundations for the economic justification of a company's strategic quality management system. It introduces a model for managing strategic costs within the quality management system (QMS), outlines the lifecycle of strategic cost management, and systematizes organizational approaches to evaluating strategic costs in quality management. Additionally, it presents a comprehensive set of tools for controlling strategic costs in the QMS and explores the complementary nature of different types of strategic costs. Designed for undergraduates, master's students, and PhD candidates in economics, as well as economics educators and professionals interested in the strategic development of quality management systems and the economic rationale behind strategic decisions in this field, this book offers valuable insights for advancing organizational excellence.