A study on quality cost management and hotel enterprises

This study aimed at presenting the current situation of the hotel enterprises in terms of their practices related to quality costs; and displaying the views of the managers on the issue. Questionnaires prepared for this purpose were applied to 67 managers working at 3, 4 and 5-star hotels in Ankara.Data collected at the end of the survey were analyzed with SPSS 15.0 for Windows software and their statistical significance relationships were determined by using one-way analysis of variance (ANOVA) and T-Test for unrelated samples.The results of the study indicated that there was not a quality cost system in most of the hotel enterprises (67.2 %). The most important reasons why a quality cost system was not adopted by such enterprises were that the system required radical changes in the accounting system, and that without adopting such a system, low cost and high quality could still be obtained. It was observed that a cost quality system would not be adopted in the near future in most of these enterprises. It was determined that quality cost was regularly measured and reported only in 26.9 % of the enterprises and that these reports were mostly used for product cost and pricing. Furthermore, it was found out that a significant part of the enterprises did not offer trainings on quality to their staff. The study also revealed that, of the prevention costs, it was the costs related to tool, device, and equipment maintenance and repair that were monitored by most of the enterprises.