ENSURING THE QUALITY OF SERVICES BY MAKING COSTS EFFECTIVE IN THE MANAGEMENT OF RURAL TOURIST BOARDING HOUSES Larisa Dragolea, “1 Decembrie 1918” University Radu Matei Todoran, “1 Decembrie 1918” University ABSTRACT: Lately, the number of the rural boarding houses has grown considerably, the researches registering a progressive evolution. The latest official records provided by the National Institute of Statistics were made in 2007 and they show the considerable numeric growth of the people that have appealed to this kind of host functioning structure. Official data regarding the number of boarding houses existing in our country have not been reported by the authorities in this sector. The quality costs represent an important quality valorizing instrument, a potential source for maximizing the profit of any economic unit. They are used by more and more entities as a tool for the optimization of processes and activities which are relevant to quality. Through these costs it is likely to identify ineffective activities, the critical points in the development process. Thus, the corrective actions or for improvement needed in a particular sector could be substantiated, ensuring the dynamic follow-up assessment and the effectiveness of measures taken. This is perfectly applicable in the rural tourism sector. Keywords:quality, services, costs, rural sector JEL codes: M11, M41