نویسندگان
1 استادیار گروه مدیریت و حسابداری، دانشگاه
2 کارشناس ارشد حسابداری، همدان، ایران
چکیده
کلیدواژهها
عنوان مقاله [English]
نویسندگان [English]
The administrative, productive and many other company experienced exceeding evolution in management area. Conducting quality management system according to ISO 9000: 2000 on of these evolution process. Thus in this paper tries to describe quality management paradigm from theoretic, Structural an conceptual aspect then evaluated the relation between execution of quality management system and Financial variables including: Revenue, cost price ratio, loss ratio and ROI. For this purpose Heghmataneh cement company as one of holding company selected to evaluate these relations. Thus Case study method selected for this purpose. At the first step we used descriptive analysis in the light of financial statements. Then we used binomial test to control other variable effects. Population sample volume were determined by Morgan table and then 100 questionnaire distributed between Population sample Randomly. The result revealed that conducting quality management according to ISO affects on increasing revenue , decreasing ratio of cost price to revenue and loss cost but haven’t significant effects on ROI because of share market recession. However descriptive survey on financial variable and Hypothesis Test presented same result and were convergent which each other. At the final stage we assessed the effects rate of ISO system on financial variable by Freidman Two way ANOVA test the analysis showed that conducting ISO system has the great effects on revenue and the least effect on ROI.
کلیدواژهها [English]
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