Comparison of factors affecting quality costs in service and industry sector and a study on quality cost management of hotel businesses: The case of Eastern Anatolia Region

Today, businesses need to calculate quality costs and find suitable solutions to eliminate these costs in order to increase product efficiency. Due to the recent changes in the world, businesses are going to differentiate in their strategies and practices. With the effect of globalization, the conditions of competition are also changing. For this reason, it was necessary to increase the quality ratios in the production of products and services. Businesses have started to turn towards product groups that meet the preferences and expectations of customers. Quality costs are an important issue for the products or services produced or offered to be successful in the market environment. Better results can be obtained if the quality costs are determined and a solution is found accordingly. The aim of this study is to determine the quality cost elements and to determine the status of these elements on the sectors. In this study, quality costs were examined according to the "Prevention -Appraisal - Failure" method, also called the PAF model, and the elements of quality costs in the service and industry sectors were explained. With this study, it has been tried to determine whether the hotel enterprises operating in the service sector have quality cost systems and the opinions of their managers about the quality cost system. The research was carried out to determine the situation of quality cost systems in 3, 4 and 5 star hotel businesses operating in the Eastern Anatolia Region and to reveal the thoughts of their managers about the quality cost system. For this purpose, the data obtained by conducting a survey with these hotel businesses was analyzed with the SPPS 22 package program. With this study, it has been tried to contribute to the science of accounting both from the literature and from the scientific point of view.