Özet:

Firms can increase their profitability through investment on quality and so customer satisfaction and loyalty. Quality cost information guides managers in making long term decisions and plays very important role in planning human resources, coordinating customers relationship, budgeting and investment decisions. The aim of this study is to explore importance of quality costs in terms of cost and management accounting. In this perspective, costs which are incurred by increasing quality and more importantly costs which are incurred by low quality products will be defined, then the effects of quality costs on firms’ profitability and productivity also the importance and necessities of quality cost information in terms of management will be explained.