The article discusses structures and dependence among criteria of measurements cost of quality. In author's opinion they belong to main dilemmas of measurement cost of quality e.g. management, comparing, preparation, responsibility, range, object of measurement, definitions, methods, staff and accuracy. It present phases of development of measurements of cost of quality in company's system also. In conclusions said that company's levels of maturity in quality (P. B. Crosby matrix) has reference to quality phases of development of systems of measurements cost of quality.