Determination and accounting of quality costs in total quality management according to paf model: An application in Bayburt natural stone plant

Quality has become the most important element of competition for businesses in recent years. It has led to the adoption of quality management practices by businesses whose products or services meet customer needs and requirements. Therefore, while quality costs are important to shed light on managers making the right decisions, it is difficult to determine quality costs. There are many quality cost methods used for this. In this study, the most preferred PAF method was used to determine quality cost methods and the costs of prevention, evaluation and failure, which were classified as quality costs according to this method, were determined. The study was carried out at the natural stone support center located in Bayburt and the quality costs according to PAF method were examined. As a result of the study, Bayburt Natural Stone Production and Marketing Support Center has found that the costs of failure are low due to the high cost of prevention and the fact that it is a newly established support center. Keywords: Quality Management, Quality Costs, PAF Method