The article describes quality costs in quality management models. American models, Japanese models, European Walter Mesing model, structural models of quality costs have been characterized. The quality cost model according to the ISO 9004-3:1994 standard have been also characterized by indicating the types of quality costs that may be included in the individual cost groups. The influence of quality costs on the quality level has been described, the procedure for determining the quality costs during the preparation of the quality cost account in the company and the method of quality cost analysis have been presented using the example indicators.