The purpose of this study is to develop measurement items for quality cost in service industries. Quality cost is necessary in order to evaluate quality management activities. It is clear that the quality cost in service industry is different from manufacturing industry. Generally, in service industries, quality cost is very difficult to assess because it has a unique characteristics. This paper proposes an effective method for measuring quality cost in service industries. Based on the PAF (Prevention, Appraisal, Failure) cost model, we utilizes the concept of five demensions in SERVQUAL which are tangibles, reliability, responsiveness, assurance, empathy. This paper also presents to a standard model for quality cost measurement in service industries.