Table 3.

Specific criteria for the requirement of a beneficial COQ framework.

Dimension	Criteria	Detail description
D1-effectiveness	C1	The selected alternative should support the continuous quality improvement procedures (CQIP)
	C2	The selected alternative should contain as many COQ items as possible
	C3	The selected alternative should be applicable to all the departments of the organizations
D2-feasibility	C4	The selected alternative should have an easy data collection and application
	C5	The selected alternative should have the clear form and type of data needed
	C6	The selected alternative should be based on the concept of production procedures
	C7	The cost item of selected alternative should be easily recognized, calculated and recorded by the organization