...the application of the concept of quality cost accounting will significantly contribute to the improvement of accounting information as a basis for business decision-making. ...business process quality and overall efficiency are increased. ...this study explores the methodological basis and relevant theoretical insights and factors of quality cost management to determine the impact of quality cost accounting on improving the business processes of hotel companies. Furthermore, hotel companies were not willing to provide internal financial information (because of professional secrecy), hence it was not possible to analyse the behaviour and interrelation of certain categories of hotel quality costs. ...the following are recommended for further research: 1) to examine the interrelation and behaviour of individual cost components related to quality in different hotel segments, 2) to measure the impact of quality cost components on hotel financial performance, such as RevPAR, TRevPAR and GOP per available room, and 3) to explore the impact of hotel staff quality costs on hotel performance (given that human resources are a key factor in achieving competitive advantages in the hotel business). Costs that can be linked to hotel quality costs for individual segments (such as accommodation, food and beverage, and wellness) were derived from the available information about quality costs. ...this study contributes to economic science by suggesting the implementation of quality cost accounting methods and techniques to enhance the quality of accounting information as a basis for making effective business decisions.