Özet:

In today’s competitive conditions, the condition that can continue their life is to provide the customer’s demand for the products they produce. Improving continuous innovation with research and development activities is one of the ways to create demand. The other is to produce and market quality products cheaper. The obligation of customers to maintain and further increase their satisfaction with the products requires each business to pay attention to the quality of their products. Therefore, this situation makes business managers compelled to do diversified work on quality. The aim of this study is to determine the level of the relationship between quality cost and profitability. For this purpose, it is to determine in what direction the expenditure a food service provider makes to improve the quality of its products can affect its revenue. In today's competitive circumstances, the condition of being able to continue the vitality of enterprises is to ensure the customer's demand to the products they produce. Making continuous innovation with research and development activities is one way of creating demand. The other is to produce and sell quality products cheaper. The requirement of protecting and further increasing the customer’s satisfaction to the products, requires each business to pay attention to the quality of their products. Therefore this requires the business managers to make versatile works on quality. The aim of this study is to determine the level of correlation between the cost of quality and profitability. For this purpose, the study tries to determine the direction that affects the catering company revenues and the expenditures made to improve the quality of their products. Keywords: Quality Costs, Quality Profitability Relationship Article Date of entry: 17.05.2016 Article Date of acceptance: 02.12.2016