(Huston, 2006). The proper definition of production cost per unit can be summarized as the cost associated with production divided by the total number of units produced. The cost of production determines the amount of profit the company is capable of making and allows the company to establish optimal production points (Ricardo, February 22, 2005). In order to define a higher production cost, some researchers made this happen and called it production cost theory. (Culloch, 2003). The production cost theory of value is the theory that the price of an object or condition is determined by the sum of the cost of the resources required to make it (Zailani, 2004). Cost can comprise any of the factors of production (including labor, capital or land) and taxation (Nicholas, 2000). The cost of production depends on three fixed costs that the company must pay whether it works or not. (Sasser, 2001) Next comes the variable cost that the company uses in its inputs and the last total cost which is the sum of the fixed and the variable. (Cavazos, 2005). However, in order to know the impact of quality management on production cost, researchers first focus on the relationship between quality management and productivity. Improving quality requires additional resources and efforts without an increase in production that the company offers to the manufacturer. Quality and product improvement techniques are generally not