Usually there are many efforts in the tourist services, and in particular in the lodging establishments, to improve or to maintain the quality as a competitive weapon. However, such efforts can reduce the operative results of these organizations. The aim of this work is to present an outline of the quality cost system in these organizations. Starting from a design of documentary research, the quality cost system in relation to the tourist lodging establishments is found out. In addition, due to the complexity and extent of the concept of quality of the service and the processes of assistance of service, most of the taking costs in these organizations must be classified as costs of quality to be follow up to decide about the policies and actions related to the service quality is concluded.