Özet:

Today, technology is developing rapidly and competition conditions are becoming increasingly difficult. Increasing competition conditions have directed seeking to satisfy their customers to use a variety of quality management systems to maintain their assets. Quality management systems have a distinct importance compared to other service enterprises, especially for healthcare enterprises. It directly affects the wrong person that the health business will do. In our study, quality costs under the PAF model have been studied in order to measure the level of efficient and efficient use of quality systems in healthcare enterprises. The research was carried out at the Karabük University Education and Research Hospital. In the study, the face-to-face interview method was preferred as a method of data collection. The study found that the health institution applied the "quality standards in health" regulations established by the ministry, but the quality costs were not kept under a separate headline. It is also found that the prevention costs in the health institution in which the research was carried out were higher compared to other quality cost pen as in similar studies. At the end of our study, the health institution has been suggested that the quality costs are registered under a separate headline of the accounting record and that these costs can be successfully controlled and that thanks to the quality costs they can easily identify their deficiencies in terms of quality.

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