@article{2017,title={The Significance Of Classification Of Quality Costs in Manufacturing Companies According To The Paf Model},abstractNode={It is recently observed that competition in businesses has increased, because of the globalization. In parallel with this increase, the significance of quality in achieving competitive advantage seems to increase, too. Hence, the enterprises started to prepare quality cost reports stating the fact that the percentage of quality costs in total costs had been increasing. As a result the significance of accurate calculation of the costs of quality became more important. . Quality costs exist in every phase of the value chain of enterprises (from R&D to after-sales services). These costs are hidden in total costs on traditional cost reports. Quality cost information increases the competitive advantage of enterprises by supporting strategic decisions of management. Therefore; it is of paramount significance to define measure, analyze quality costs and present them to the managers. However, it is highly challenging to measure quality costs. Accordingly, there exist a number of models developed to measure quality costs. The most common of these models is the PAF (Prevention-Appraisal-Failure) model. Quality costs, according to this model, are classified in three categories, namely Prevention Costs, Appraisal Costs, and Failure Costs (Internal and External Failure). The quality cost reports prepared in accordance with this model are examined, and managers make decisions about quality management. Although quality management decisions depend on these reports, in practice there are questionable areas in the classification of these quality costs. This study aims to present a detailed literature review of the studies carried out in the manufacturing enterprises, according to the PAF model, designed to measure quality costs, and to reveal similarities and differences in the classification of quality costs. It is observed in some studies that the same quality cost element is classified differently. Differences in classification imply that the same cost element is attributed different meanings},author={Caner ATIŞ-& Zeynep ŞENER},year={2017},journal={Journal of Academic Value Studies (JAVStudies)}}