Influencia de los indicadores no financieros sobre los resultados de las empresas inmersas en procesos TQMuna evidencia empírica
- Marín Vinuesa, Luz María 1
- Gimeno Zuera, Javier 2
- Ruiz-Olalla Corcuera, María del Carmen 1
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1
Universidad de La Rioja
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2
Universidad de Zaragoza
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- Ayala Calvo, Juan Carlos (coord.)
Publisher: Universidad de La Rioja
ISBN: 84-690-3573-8
Year of publication: 2007
Type: Book chapter
Abstract
The implementation of quality management practices does not always lead to an improvement in the financial-economic results of firms. The support of management initiatives such as TQM with nonfinancial measures can contribute positively to the successful implementation of such initiatives. This study analyses the impact of non-financial measures on businesses that implement TQM practices in the Spanish furniture industry. Our study reveals a significant advantage in the result of companies that make greater use of these types of indicators. In contrast, however, this is not the case in companies that apply nonfinancial measures without implementing TQM processes. KEYWORDS: non-financial measures, TQM, financial-economic results, furniture industry