A Theoretical Approach to the Concept of the Costs of Quality
Assist. Prof. Dr. Durmaz Yakup, Zengin Sevil

Abstract
Crucial changes in economical and technical areas happened in recent years forced the businesses to survive in the competitive world. At the same time, because of the changes in marketing approaches and changes in customer needs, businesses have begun to implement quality-based philosophies in their production process. Today’s customers require high quality and diversified products, and businesses should be satisfying customer’s needs with the production costs. In this context, businesses have begun to implement an effective quality planning and they also begun to calculate the cost of quality. After changing their manufacturing systems it is needed to change current cost systems naturally in. In parallel with the changing production systems, businesses also felt the need to change the existing cost systems. Now, traditional cost systems such as standard cost systems are inadequate for businesses in today’s competitive environment. In this study, quality costs therotically determined and the quality cost concept is discussed.

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