La influencia de la certificación ISO 9000 sobre los resultadosuna evidencia empírica en el sector del mueble
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Universidad de La Rioja
info
ISSN: 1696-294X
Datum der Publikation: 2007
Ausgabe: 5
Nummer: 10
Seiten: 145-176
Art: Artikel
Andere Publikationen in: Revista iberoamericana de contabilidad de gestión
Zusammenfassung
The implementation and certification of quality systems are two new business management practices which have developed a lot in the last few years. In spite of the relevance of the ISO certification, no conclusion on its impact on business results has been reached yet. This work analyses the influence of the ISO 9000 certification on the financial results of a number of spanish companies within the furniture industry. After comparing several indicators between certified and non-certified businesses, our results only show some slight differences in terms of sales profit margin for certified businesses. Moreover, according to our results, these companies did not recorded a significantly larger financial margin before they obtained the ISO certification.