The purpose of the hereby paper is to present the possibilities of using artificial intelligence to identify the quality costs in service companies. The quality costs and the use of artificial intelligence in accounting systems are the subjects of the research. Analysis of available literature sources showed substantial gaps in the area of identifying quality costs using artificial intelligence. The author made the attempt to create a tool for identifying quality costs based on artificial intelligence. The work involved a critical analysis of both selected journals and scientific literature on accounting, quality management and IT as well as. The present paper forms a body of theory to develop one tool enabling the implementation of quality costs calculation in service companies.