Özet:

Today, the rapid development of technology increases competition between, and focus on the concept of quality so that they can stand up in a competitive environment. In addition to the costs that companies have to bear when producing quality products, there is also a disadvantage cost. In this study, the definition of quality and quality costs is discussed and the PAF cost model, the most commonly used and preferred model of quality costs models, is detailed. In this regard, in the Bayburt Natural Stone Support Center, which operates in the Bayburt province, the quality costs have been studied according to the PAF model and the quality costs have been accounted. The study found that the prevention costs in the Bayburt Natural Stone Center were high and the failure costs were low due to the fact that it was a newly established support center.

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