Incorporating customer profitability analysis into quality management systems

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Leonardo Sedevich-Fons
Keyword(s):  
Quality Management ◽  
Quality Management System ◽  
Management Accounting ◽  
Theoretical Description ◽  
Management Systems ◽  
Future Research ◽  
Customer Profitability ◽  
Quality Management Systems ◽  
Content Type ◽  
Profitability Analysis

PurposeThe specific purpose of this article is to describe customer profitability analysis and evaluate its compatibility with quality management systems. Besides, its more general objective consists in shedding further light on the links between management accounting and quality management, which is still an emerging topic.Design/methodology/approachThe first part of the document presents a theoretical description of the disciplines and tools that are relevant to the study. Afterward, an explanation of the way in which customer profitability analysis is operationalized in practice is provided. Subsequently, a framework for the incorporation of customer profitability analysis into a quality management system is introduced. The final section includes some recommendations for future research.FindingsThrough the analysis of the benefits of the incorporation of customer profitability analysis into an ISO 9000 model, the study provides further support to the premise that the joint consideration of management accounting techniques and quality management tools is beneficial to organizations.Originality/valueThe article combines two disciplines closely related in practice but seldom concurrently addressed in the literature.

Identification of barriers to improving quality management systems

2016 ◽  
Vol 28 (1) ◽  
pp. 79-88 ◽  
Author(s):  
Piotr Rogala
Keyword(s):  
Quality Management ◽  
Internal Communication ◽  
Management Systems ◽  
Future Research ◽  
Quality Management Systems ◽  
Content Type ◽  
Internal Auditors ◽  
Underlying Causes ◽  
Survey Results

Purpose – The purpose of this paper is to report the results of a survey on quality management systems (QMS)-related problems faced by management representatives. Design/methodology/approach – The survey was carried out on certified organisations by means of a self-administrated questionnaire. A total of 97 organisations participated in the study. Findings – It was found that the majority of management representatives believe themselves to be well aware of the weaknesses in their respective organisations and of the underlying causes. They also maintain that they know how to overcome them. They perceive insufficient involvement on the part of managers and staff and limited resources as being far more crucial problems. Research limitations/implications – The sample only covers 97 organisations, so including more entities would be strongly recommended in any future research. This would enable grouping by general characteristics, such as businesses and public administration, for instance, and allow a comparative analysis to be conducted. Furthermore, as the data in this study were collected from management representatives and are based on their subjective evaluations, they should be set in the perspective of other viewpoints, for example those of top management and internal auditors. Practical implications – The survey data make it possible to identify the personal traits and competences required for the role of management representative. An analysis of the problems identified by means of the survey indicates that those competences should fall within the areas of internal communication, motivation and so forth. Originality/value – ISO 9001 pays little attention to the competences and role of a management representative. Empirical research on the subject is also lacking. The survey results and their analysis presented here contribute towards a better understanding of the sources of success or failure in implementing, maintaining and improving a QMS.

Impact of quality management systems on teaching-learning processes

2016 ◽  
Vol 24 (3) ◽  
pp. 394-415 ◽  
Author(s):  
Francisco José Fernández Cruz ◽  
Inmaculada Egido Gálvez ◽  
Rafael Carballo Santaolalla
Keyword(s):  
Quality Management ◽  
Student Learning ◽  
School Quality ◽  
Learning Processes ◽  
Management Systems ◽  
Educational Institutions ◽  
Quality Management Systems ◽  
Content Type ◽  
Teaching Learning ◽  
The Impact

Purpose Quality management systems are being used more frequently in educational institutions, although their application has generated a certain amount of disagreement among education experts, who have at times questioned their suitability and usefulness for improving schools. The purpose of this paper is to contribute to this discussion by providing additional knowledge on the effects in educational institutions of implementing quality management systems. Specifically, this study investigates teachers’ and managers’ perception of the impact that quality management systems have on one essential dimension of schools, the teaching–learning processes, with impact being understood as sustained medium- and long-term organisational change. Design/methodology/approach The responses were analysed and classified into a set of sub-dimensions linked to quality management processes in a total of 29 Spanish primary and secondary education schools that have used such systems for at least three years. Findings The results showed that, according to the respondents, the following sub-dimensions were improving as a result of implementing quality management plans: teaching and learning processes, the analysis of student results, tutoring, consideration of attitudes and values and assessment processes. Conversely, quality management systems did not seem to have a clear impact on the teaching methodologies used by teachers or on family involvement in student learning. In fact, the perceived impact in these sub-dimensions varied among teachers of public and private schools as well as when comparing different regional autonomous communities. Originality/value As the main objective of a school is to guarantee student learning, one of the essential purposes of school quality assurance systems is to perform all the activities aimed at ensuring high levels of student performance.

Success and failure factors in implementing quality management systems in small- and medium-sized enterprises: a mixed-method study

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Mohammad Mehrabioun Mohammadi ◽  
Ali Jalali ◽  
Arezoo Hasani
Keyword(s):  
Quality Management ◽  
Mixed Method ◽  
Success Factors ◽  
Management Systems ◽  
Group Meeting ◽  
Quality Management Systems ◽  
Content Type ◽  
Critical Success ◽  
Focus Group Meeting ◽  
Failure Factors

PurposeThis manuscript concentrates on addressing the success and failure factors to satisfy the small- and medium-sized enterprises (SMEs) need when facing challenges during the implementation of the quality management systems (QMSs) such as lack of both the financial and human resources and inadequate technical knowledge of quality management and employee indifference.Design/methodology/approachThis research employs a mixed-method research approach in three different steps. First, based on interviews and a review of previous research, a list of critical factors influencing the success and failure of QMS implementation in SMEs is provided. After conducting the interview and extracting the results, a quantitative questionnaire is recruited as a complementary tool to demonstrate the accuracy of the literature review and interview findings and to increase the validity and reliability of the data. By applying the exploratory factor analysis (EFA) method, the factors affecting the failure and success of QMS implementation are identified separately. In the third step, a focus group meeting is used to name the factors and identify the relationships among them. The relationships among the factors are also shown using the concept map. Finally, after conducting the focus group meeting, several key issues have been extracted from practice and literature to realize the critical success and failure factors.FindingsThe current study reveals that the factors supporting the SMEs during the implementation of the QMSs may be classified into nine groups. Of these, six factors are related to critical success factors (CSFs), and three factors are related to critical failure factors (CFFs).Originality/valueThere have been several studies developed and conducted to address the success factors supporting the QMSs in SMEs. However, the scope of these studies has only been set on either qualitative or quantitative approaches. Hence, the proposed method presented in this essay, which is, in turn, a new contribution, attempts to use a combined approach based on both the semistructured interviews and survey methods. The results of this study can be used as a reference by scholars and practitioners to identify the relevant issues of QMSs and their application in SMEs.

scholarly journals Quality Management Systems Implementation Compared With Organizational Maturity in Hospital

2015 ◽  
Vol 8 (3) ◽  
pp. 174 ◽  
Author(s):  
Tayebeh Moradi ◽  
Mehdi Jafari ◽  
Mohammad Reza Maleki ◽  
Seyran Naghdi ◽  
Hesam Ghiasvand
Keyword(s):  
Quality Management ◽  
Quality Management System ◽  
Management Systems ◽  
P Value ◽  
Maturity Model ◽  
Quality Management Systems ◽  
Systems Implementation ◽  
Significant Difference ◽  
Organizational Maturity ◽  
Improvement Programs

<p><strong>BACKGROUND:</strong> A quality management system can provide a framework for continuous improvement in order to increase the probability of customers and other stakeholders’<strong> </strong>satisfaction.<strong> </strong>The test maturity model helps organizations to assess the degree of maturity in implementing effective and sustained quality management systems; plan based on the current realities of the organization and prioritize their improvement programs.</p> <p><strong>OBJECTIVES:</strong> We aim to investigate and compare the level of organizational maturity in hospitals with the status of quality management systems implementation.</p> <p><strong>MATERIALS &amp; METHODS: </strong>This analytical cross sectional study was conducted among hospital administrators and quality experts working in hospitals with over 200 beds located in Tehran. In the first step, 32 hospitals were selected and then 96 employees working in the selected hospitals were studied. The data were gathered using the implementation checklist of quality management systems and the organization maturity questionnaire derived from ISO 10014. The content validity was calculated using Lawshe method and the reliability was estimated using test - retest method and calculation of Cronbach’s alpha coefficient. The descriptive and inferential statistics were used to analyze the data using SPSS 18 software.</p> <p><strong>RESULTS:</strong><strong> </strong>According to the table, the mean score of organizational maturity among hospitals in the first stage of quality management systems implementation was equal to those in the third stage and hypothesis was rejected (p-value = 0.093). In general, there is no significant difference in the organizational maturity between the first and third level hospitals (in terms of implementation of quality management systems).</p> <p><strong>CONCLUSIONS:</strong> Overall, the findings of the study show that there is no significant difference in the organizational maturity between the hospitals in different levels of the quality management systems implementation and in fact, the maturity of the organizations cannot be attributed to the implementation of such systems. As a result, hospitals should make changes in the quantity and quality of quality management systems in an effort to increase organizational maturity, whereby they improve the hospital efficiency and productivity.</p>

scholarly journals The influence of quality management systems for improvement of logistics supply in Poland

2017 ◽  
Vol 8 (4) ◽  
pp. 643-655 ◽  
Author(s):  
Dominik Zimon
Keyword(s):  
Quality Management ◽  
Quality Management System ◽  
Empirical Studies ◽  
Iso 9001 ◽  
Management Systems ◽  
Quality Management Systems ◽  
Supply Logistics ◽  
Definition Of ◽  
The Impact ◽  
A Company

Research background: ISO 9001 with its requirements gives a company a guidance on the definition of the quality management system architecture, based on the process approach and the indications for its continuous improvement. Despite the general emphasis to the benefits of implementation of ISO 9001 in the literature, there is a still lack of research concerning the actual impact of quality management systems for improving specific logistics processes. The research is focused on the Polish market because there is no research in the subject literature which concerns the impact of the implementation of quality management systems on the improvement of logistic processes in Polish enterprises. Purpose of the article: The focus of this publication was to examine the impact of the implementation of the requirements of ISO 9001 for process improvement supply logistics. Methods: Empirical studies were carried out in September and October 2014 on a group of 17 companies with implemented and certified quality management systems according to ISO 9001. The research tool was a questionnaire survey sent to management representatives (25 respondents) and workers (140 respondents). The surveys were supplemented with direct interviews with employees of the companies. Findings: Based on the survey it can be stated that the quality management systems, accord-ing to ISO 9001, had a fairly large impact on improving procurement processes. This is particularly evident in areas including relationships with suppliers, quality control, workflow and communication, both internal and external. The positive aspects achieved through the implementation of quality management systems due to the fact that the ISO 9001 standard in its commitments puts great emphasis on the organization of the procurement process.

scholarly journals Profitability and leverage in eco-efficiency and quality management system for increasing the firms’ performance

2020 ◽  
Vol 22 (3) ◽  
Author(s):  
Budiman Sutrisno ◽  
Wendy Wendy
Keyword(s):  
Quality Management ◽  
Management System ◽  
Quality Management System ◽  
Stock Exchange ◽  
Multiple Linear Regression Model ◽  
Moderating Effect ◽  
Management Systems ◽  
Moderating Effects ◽  
Quality Management Systems ◽  
The Relationship

This research aims to analyze the moderating effects of profitability and leverage on the relationship between the quality management system and eco-efficiency toward the firm’s performance. The research sample consists of 75 firms listed on the Indonesia Stock Exchange as of 2017. Data concerning eco-efficiency and the quality management system are collected from the firm's annual report. This research utilizes a multiple linear regression model. The result shows that eco-efficiency and quality management system do not affect the firm’s performance. Profitability has a negative and significant moderating effect on the relationship between eco-efficiency toward the firm’s performance. Further, the moderating variable also positively and significantly moderates the relationship between the quality management system and the firm's performance. Leverage, on the other hand, is found to have no moderating effect on the relationship between eco-efficiency and quality management systems toward the firm's performance.  This study contributes and extends previous research by exploring eco-efficiency and quality management systems toward the firm’s performance simultaneously. Besides, it also examines the moderating relation of profitability and leverage in relationship with eco-efficiency and quality management system toward a firm's performance by using the sample from all firms which are listed on the Indonesia Stock Exchange and have implemented the system.

scholarly journals Implementing Open Innovation Using Quality Management Systems: The Role of Organizational Commitment and Customer Loyalty

2019 ◽  
Vol 5 (4) ◽  
pp. 90 ◽  
Author(s):  
Zoltán Krajcsák
Keyword(s):  
Quality Management ◽  
Customer Loyalty ◽  
Open Innovation ◽  
Quality Management System ◽  
Innovation Process ◽  
Management Systems ◽  
Total Quality ◽  
Quality Management Systems ◽  
Successful Solution

Open innovation contributes to serving the customers of organizations with higher quality, as the customers become an active part of the innovation process. A successful solution for implementing open innovation can be achieved if organizations first create a total quality management (TQM) culture and then build on this foundation an ISO 9004:2018. The success of a quality management system depends first and foremost on the attitudes of the stakeholders, and the importance of technological and other conditions is only secondary. The goal in developing a successful philosophy of TQM is to build and sustain the leaderships’ and employees’ commitment, while the key to the success of ISO 9004:2018 is to establish and maintain the employees’ commitment and customer loyalty. The case study presented in this article demonstrates the need to increase the affective and normative commitment of leaders and employees in TQM, and after its implementation, there is a need to increase the employees’ continued commitment and customer loyalty in ISO 9004:2018 in order to succeed in quality management systems and open innovation.

Greek gynecology healthcare professionals towards quality management systems

2019 ◽  
Vol 32 (1) ◽  
pp. 164-175
Author(s):  
Konstantinos Dinas ◽  
Eleftherios Vavoulidis ◽  
Georgios Chrysostomos Pratilas ◽  
Alexandros Basonidis ◽  
Anastasios Liberis ◽  
...  
Keyword(s):  
Quality Management ◽  
Healthcare Professionals ◽  
Healthcare Services ◽  
Management Systems ◽  
Quality Management Systems ◽  
Content Type ◽  
Healthcare Facilities ◽  
Critical Gap ◽  
Management Objectives ◽  
Greek Hospitals

Purpose Today, quality management systems (QMS) are a promising candidate for the improvement of healthcare services. The purpose of this paper is to investigate the opinions/attitudes of gynecology healthcare professionals toward quality and quality management in healthcare facilities (HFs) in Greece. Design/methodology/approach An anonymous self-administered questionnaire was distributed to healthcare professionals, asking for opinions on quality objectives associated with the everyday workflow in HFs (e.g. management of patients, resources, etc.) and on QMS. The study was conducted in Hippokration Hospital of Thessaloniki, including 187 participants. Statistical assessment and analysis of the questionnaires were carried out. Findings Although 87.5 percent recognized the importance of potential QMS implementation and accreditation, over 50 percent believed that it would lead rather to increased workload and bureaucracy than to any considerable quality improvement. More than 60 percent were completely unaware of the implementation of quality objectives such as quality handbook, quality policy, audit meetings and accreditation status in their HFs. This unawareness was also reported in terms of patient, data, human and general resources management. Finally, awareness over medical malpractice and positive attitude toward official reporting were detected. Originality/value Most respondents acknowledged the significance of quality, QMS implementation and accreditation in Greek hospitals. However, there was a critical gap in knowledge about quality management objectives/processes that could be possibly resolved by expert teams and well-organized educational programs aiming to educate personnel regarding the various quality objectives in Greek HFs.

scholarly journals Improving Competitiveness of Small and Medium-Sized Enterprises with the Application of Quality Management System

Pomorstvo ◽  
2019 ◽  
Vol 33 (1) ◽  
pp. 11-21 ◽  
Author(s):  
Goran Kutnjak ◽  
Dejan Miljenović ◽  
Ana Mirković
Keyword(s):  
Quality Management ◽  
Market Share ◽  
Management System ◽  
Global Economy ◽  
Business Processes ◽  
Quality Management System ◽  
Management Systems ◽  
Sustainable Business ◽  
Quality Management Systems ◽  
Basic Hypothesis

In a modern global economy, small and medium-sized enterprises (SMEs) have inviolable importance and inclusion in the overall social development and economic growth. Regarding the high share of SMEs in the total number of companies, given the number of employees and the share in export orientation, the question of SMEs existence, as well as their market share and competitiveness in the global environment, represents prime relevance to any national economy. Therefore, the issue of quality becomes a critical component of achieving competitiveness in delivering products and services to their consumers (customers.) Due to this extremely delicate issue, each company establishes and implements a systematic process relationship or a quality management system as a part of its general management mechanism. This is a reason for SMEs management to strategically decide on the challenges of introducing a quality management system; thus, to improve their competitiveness on the domestic and foreign markets, which is a very demanding, exhaustive and time absorbing process requiring detailed preparation and collective engagement. The basic reasons for applying a quality management system are apostrophised in any business objectives – improving business processes, product quality and services, increasing spending as a factor of developing higher market share, better reputation (image) and sustainable business results. Due to the measurable quantitative and qualitative attributes and features that can significantly enhance the introduction of quality management systems into practice of SMEs, numerous studies have been carried out, some of which are conducted within the last two decades. For the authors, this was an initiative to conduct a survey, within this paper, in the Primorsko-goranska county (Croatia) during the month of July 2018, in which a number of SMEs were analysed in the crucial areas of quality management systems. The authors’ objective was to assess the viability of SMEs regarding their application of a quality management system. The basic hypothesis was that introducing quality management systems into SMEs contributes to their foreign competitiveness i.e. strengthening their export activity in general. Beside positive outputs of applying quality management, the authors’ research presented in this paper also established some relatively high and negative quantifications in relation to the application of the quality management system. Such outcomes represent justified reasons for future scientific research in this area.

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