Аннотация:The objective of this paper is to expand the level of knowledge about quality costing in current practice. The paper presents a study that was conducted on 186 companies, including both manufacturing and service-based companies. Only companies that are familiar with quality costs (cost of quality, CoQ) were selected for the research. The database of companies for the research was formed using three indicators of the companies' familiarity with CoQ terminology. A Chi-Square Contingency table was employed in this study, in order to determine whether there was a significant difference between the variables. The results show that there is a high level of awareness that CoQ is relevant, and that there is an increase in the number of companies managing these costs. Variables that affect the method of CoQ management as well as the level of recognition of certain CoQ categories were pointed out. The respondents' attitude towards the importance of fulfilling individual requirements of ISO 9001:2015 for the adequacy of CoQ management was analysed. In addition, the requirements of this standard which significantly affected the variables defining CoQ management were selected according to the companies' standpoint towards the importance of their fulfilment for the adequacy of CoQ management.
