The costs of quality analysis in hospital operations in reference to PAF Model: An implementation in the Oral and Dental Health Center

In today's world, where rivalry is increasing with the effect of globalization, businesses need to offer quality products and services to customers in a short time and at lower costs to survive and gain a competitive advantage. In this respect, calculation of quality costs, which is the standart of quality, the reasons of poor quality of a product or service that is controlled, monitored and analyzed and cost elements need to be determined. In this study, it is aimed to classify the quality costs in an Oral and Dental Health Center, which is one of the hospital business groups, according to PAF model (prevention, assessment, internal and external failure),which is the most widely used in the literature, and to determine the ratio of quality cost items to total hospital costs, total quality costs and main quality cost group to which the quality cost item depends. In this context, the study starts with a literature review on quality, total quality management, quality costs, quality cost models and hospital enterprises, and in the implementation part, the quality costs of Düzce Oral and Dental Health Center for 2019 has been determined according to the PAF model. The obtained quality costs have been contended to be explained with the help of graphs and tables in percentage terms, and ratio analysis, and document analysis has been used in the analysis of the data. As a result of the analysis, the share of quality costs in total hospital costs has been found to be 13.4%. This ratio should be further reduced in terms of the profitability of the hospital. Quality costs; It has been observed that 11.18% consists of prevention costs, 1.23% of measurement and evaluation costs, 0.70% of internal failure costs and 0.29% of external failure costs. Keywords: Quality, Total Quality Management, Quality Cost, Quality Cost Analysis, Hospital Enterprises, Oral and Dental Health