Can the cost of quality be measured?

It can, but most companies measure only the visible half: scrap and rework. The invisible half is the time spent preventing that scrap — and that time does not look like a cost, it looks like "how the job is done". The PAF model separates them: prevention, appraisal and failure. The split has a practical payoff, because money spent on prevention usually reduces failure cost by more than it costs — but showing that requires both to have been recorded. SenSight QMS keeps cost of quality under those three headings.