Visuotinės kokybės vadybos poveikis finansiniams organizacijos rezultatams

LTTyrimo tikslas - ištirti, kaip efektyviai įgyvendinama visuotinės kokybės vadyba veikia ją įgyvendinančių pelno siekiančių Lietuvos įmonių finansinius rezultatus. Mokslinių tyrimų apie visuotinės kokybės vadybos poveikio finansiniams organizacijos rezultatams nustatymą analizė parodė, kad ryšys tarp šių kintamųjų vis dar yra mokslininkų, dirbančių šioje srityje, diskusijų objektas. Tačiau dauguma tyrimų rodo, kad šis ryšys egzistuoja ir yra teigiamas. Dažniausiai šiuose tyrimuose naudojami dviejų rūšių metodai: anketinė apklausa ir palyginamoji finansinių duomenų analizė. Antrasis metodas yra patikimesnis, kadangi jo pagrindas yra objektyvus, t. y. finansiniai duomenys, kaip neatsiejamas visapusiško organizacijos veiklos vertinimo elementas. Literatūroje nurodomi trys pagrindiniai elementai, kuriuos veikia visuotinės kokybės įgyvendinimas organizacijoje, o šie savo ruožtu turi įtakos jos finansiniams rezultatams: produktyvumas, išaugusi rinkos dalis ir kaštų sumažėjimas. Visuotinės kokybės vadyba užtikrina produktyvumą, skatindama organizacijas planuoti ir kurti produkciją bei paslaugas pagal vartotojų reikalavimus, nes tik produktyviai dirbanti kompanija gali būti pelninga. Išaugusi rinkos dalis siejama su konkurenciniu pranašumu bei vartotojų lojalumu, kadangi įgyvendinant visuotinės kokybės vadybą geriau išpildomi vartotojų reikalavimai, išauga suvokiama produkto vertė. Sumažėja kaštai, nes įgyvendinus visuotinės kokybės vadybą, mažėja išorinių ir vidinių nuostolių kaštai. Tada mažėja ir neapčiuopiamieji kaštai, atsirandantys dėl vartotojų nepasitenkinimo. Visi jie tiesiogiai veikia organizacijos finansinius rezultatus.Reikšminiai žodžiai: Visuotinės kokybės vadyba; Finansiniai rezultatai; Nacionalinis kokybės prizas; Konkurencinis; Pranašumas; Total quality management; Financial performance; Nacional quality prize; Competitiveness.

ENDynamic business environment, continuous and complex changes become constant in today’s life. New products and entire markets appear and disappear without a sign. It is clear that organizations must work under new conditions of competition. Most of organizational, structural changes and a lot of new management instruments to implement them are the best response to it. The performance measurement, which lets managers to observe organization and it changes continuously, is applying the principles of total quality management (TQM). Lithuanian companies are not sufficiently prepared for new market realities, and must change the main principals of business and management in order to become equal partners of EU companies. TQM has been acknowledged as an important subject in management theory and practice during the last decades. There is abundant literature on the relationship between TQM and business performance from different perspectives, including their role in improving the competitive positions. The relationship between TQM and business performance has been advocated by many researches, concluded that quality is key to improved profitability and proper quality system can contribute to generating enormous profits for the company. This also has a direct bearing on other parameters like cost, delivery and safety. TQM improves the business performance both internally and externally. Internally, improvement in quality results in higher productivity, which enables the organization to lower prices, if it wishes to compete on prices. Externally, higher quality improves customer satisfaction, increases customer loyalty and this result in increased market share and higher profits. The question of whether an adoption of TQM improves performance has been discussed for several years. Various studies have been conducted to examine the impact of TQM on financial performance.In economy dominated by tangible assets, financial measurements were adequate to record investments in inventory, property, plant an equipment on companies’ balance sheet. But today’s economy, where intangible assets have become the major sources of competitive advantage, calls for tools that describe what they could not describe or measure. There are many different indicators to measure the performance. This article concentrates on the impact of total quality management on financial performance in organizations. The results of researches in foreign countries about this relationship are presented and discussed there. The differentiation among research conducted, to outline financial benefits of TQM implementation, imply that the area needs further investigation. To assess the financial benefits of implementing TQM, it would be ideal to compare the actual companies’ performance with the performance that would have been the case if the companies had not implemented TQM. In this study, it was impossible to find or to construct such ideal comparisons. The study is based on comparison of financial performance between companies that have successfully implemented TQM (Lithuanian National quality prize recipients) with companies that have not (competitors). The following indicators were used in order to study the performance development for the Lithuanian companies included in the study: percentage change in sales, return on sales, which is the operating income divided by sales and percentage change in total assets. The indicators of the quality prize recipients and respective competitor were found in annual reports available mainly from the companies and the Lithuanian Quality management association. A six-year period, divided into one implementation period and one post implementation period, was studied regarding these indicators.The implementation period was defined as starting four years before the company received the quality prize and ending two years before the prize. During the implementation period the quality prize recipients do not necessarily perform better than their competitors. The prize recipients perform better than their competitors during the post implementation period. The findings indicate that the financial performance, measured by the stated indicators, become more advantageous for companies that have successfully implemented TQM, than their stated competitors. The quality prize applicants experienced a great benefit from participating in the process of competition for National quality prize. Most of the organizations considered the process orientation, customer orientation and improvement work to have been improved as result of the participation in the quality prize process. [From the publication]

• Ekonomika / Economics
• Vadyba / Management