Quality costs and accounting of quality costs : A case study an healthcare institution

The concept of quality has quite an important place in today's business mentality. The enterprises that calculate the quality costs in accordance with this importance are the enterprises that can evaluate the quality of the products manufactured or the service provided more intelligible. Especially in the mentality of service institutions, a massive change takes place in the direction of developing technology and increasing competition, and as a result of this, the obligation of calculating the shares divided into the factors that forms the quality costs occurs. However, as a result of researches, especially the health care institutions are not found to follow quality costs separately. As per the consequence of the findings, the factors that form the quality costs of the chosen health care institution as the case study are specified and accounted. The accounted datum is put into report form and the percentage of the quality costs in total quality costs of the institution is detected. As the result of this study, what sort of advantages can be gained by institutions from accounting and reporting of the quality costs is proved. In our study, primarily, quality concept is enlightened and quality costs are categorized. The importance of quality costs is mentioned. The quality costs of the chosen institute as the case study are calculated, accounted and reported. Key Words : Health Business, Quality, Quality Costs, Quality Costs of Accounting.