正解:C
According to the PMBOKGuide, specifically within the Plan Quality Management process and the Cost of Quality (COQ) framework, testing is classified as an Appraisal cost.
* Definition of Appraisal Costs: These are the costs incurred to determine the degree of conformance to quality requirements. They are associated with measuring, evaluating, or auditing products or services to assure conformance to quality standards and performance requirements.
* Examples of Appraisal Costs:
* Testing (destructive and non-destructive).
* Inspections.
* Lab setup and maintenance for quality checks.
* Formal quality audits.
* Analysis of Other Categories:
* A. Internal failure costs: Costs related to defects found before the product is shipped to the customer (e.g., rework, scrap).
* B. Prevention costs: Costs related to preventing poor quality in the first place (e.g., training, process documentation, equipment maintenance).
* D. External failure costs: Costs related to defects found after the customer has received the product (e.g., warranties, liability, lost business).