Absolutely. I'm not talking about "quality" as in more leather, heavier sheetmetal, etc. I'm talking about quality of an item as designed and built. In any manufacturing environment the cost go down as the quality of the design, manufacturing techniques, etc goes up. You have less factory rework, less recalls, less warranty work, more customer satisfaction, etc. All of those will impact the bottom line. Example: Ford had a quality problem with driver side head on early '03 Cobras. A cooling passage on the 7-8 cylinder area was either designed too small or not casted properly. The result was a "tick" that developed on those engines. (Not all, but many, probably due to normal manufacturing tolerances) Ford issued a Technical Service Bulletin (no recall as of yet) and has been replacing entire head assemblys to the tune of several thousand dollars each, all of which drops immediately to the bottom line. Better design QC or fabrication QC would have caught the problem and saved Ford a bunch of money.