Observations on the assessment of Company T

Company T with twenty people working is manufacturing parts by machines and recently got the certification of ISO9001: 2000 with no nonconformity.
There are four observations by the assessor and the company has decided not to accept the observations after cost/ effectiveness analysis as shown in the table below.

No.	Observations	Cost/ effectiveness analysis by Company T
No.	Observations	Cost	effectiveness
1	More accustomed to ISO9000:2000 terminology is recommended.	To accustom to Japanese literal translated terminology costs training.	Our daily business activities comply with ISO9001’ intents. So no needs to learn new unfamiliar new words.To enforce new words will make our people misunderstand that to learn ISO9001 is to study new words, not to strengthen our present quality.	No acceptance
2	To exclude clause 7, including of future consideration is recommended.	Systems with no existence have to be designed.	Description of systems with no existence will make characteristics of our company ambiguous.
3	Prolonging for present three years of retention time of “Non conforming report” and “corrective action reports” is recommended.	Increase of retention cost.	Most important matters are quick disposal of nonconforming products and steady and effective corrective action. Long retention time has no relation with the matter.
4	More ensured control of outsourced processes such as plating and heat treating processes is recommended.	Control cost of such specialized vendors will increase.	We have evaluation results. But they are technically specialized vendors and we have no technical skills to give them.To enforce some additional documents to them has no relation with their quality improvement.