The objective of this paper is to study the costs of non-quality in SMEs (Small and Medium Enterprises) in Colombia since they are the negative points of view of quality as they are associated with inefficiencies not avoidable at a certain time in the organization. Identifying these costs is difficult for SMEs, so they must be properly monitored in order to make the right decisions to obtain economic and commercial results that actively benefit the company and thus avoid and/or at least reduce these types of expenses. This research is based on a documentary methodology, a detailed bibliographic review is carried out to analyze the risks and characteristics associated with the non-quality costs – with this the study is approached. The materials used are documents with similar information that can be analyzed to obtain logical results, data were taken from institutional and reliable websites, minimizing the possibility of plagiarism, these are quantitative and the findings of the researchers are taken to facilitate interpretation. With the data collected, a study was carried out to determine the risks that commonly occur due to non-quality costs, and a plan can also be structured to carry out the control aiming at appropriate reducing outflows. The economy is becoming more and more complex worldwide, so strategies that are competitive in business improvements must be taken into consideration. Among the results obtained, it was learned that cost accounting allows interested parties to read the situation of the organization in monetary terms, with this information it is possible to recognize the usefulness that has been given to the resources, and it was also learned that not only what is associated with quality is taken into account, but also non-quality.