Cost of quality analysis in the quality assurance system for the hospitality industry

Quality affects a company's economics through its «Sect -oayncome and its effect on costs. Quality cost is assiduously avoided by many organizations in the belief that it is costly and will adversely affect profit. This belief in ^adverse cost impact has been confirmed by experience with inefficient quality systeins^^stoBSJiot properly tailored to the operation. Profit can be achieved by maintaining the required level of quality while at the same time minimizing the cost of quality. In order to accomplish this, the costs of quality must be measured, analyzed and controlled.., "-.-:-;..-?>-_ iff The cost of quality is a significant part of the product cost It is different for various industries. Although the principles of quality cost analysis are valid for all kind of businesses, applying them in practical way to a specific situation requires a flexible approach to match the economics and practices of an individual business. ***** *" In this research, cost of quality system has been adapted to the hospitality -r- industry. And then new theoretical model has been developed £oe Jhe industry. This, model can be further refined to obtain more accurate models fox specific industries. M.