بررسی دریافت گواهی نامه ایزو 9001 بر ارزش شرکت در چرخه عمر

نوع مقاله : مقاله پژوهشی

نویسندگان

1 گروه مدیریت، دانشگاه آزاد اسلامی بابل، ایران

2 گروه مدیریت، دانشگاه آزاد اسلامی واحد بابل، بابل، ایران

3 گروه مهندسی صنایع، دانشگاه علوم و فنون مازندران، بابل، ایران

4 گروه مهندسی صنایع، دانشگاه روزبهان ساری، ساری، ایران

چکیده

این مقاله به بررسی دریافت گواهی نامه ایزو9001 بر بازده دارایی ها در چرخه عمر شرکت‏های تولیدی بورسی می پردازد و آن را با شرکت‏های همتای فاقد کنترل کیفیت مقایسه می‏نماید. جهت سنجش ارزش شرکت از معیارهای نرخ بازده دارایی‏ها و نسبت MTB استفاده شد. جامعه آماری مورد مطالعه شرکت‏های تولیدی پذیرفته شده در بورس اوراق بهادار در بازه زمانی تحقیق از سال 1391تا 1397 می‏باشد. برای تجزیه و تحلیل معادلات رگرسیونی چند متغیره، روش داده‏های تابلویی با رویکرد اثرات ثابت و تصادفی بررسی و آزمون شد. نتایج این تحقیق نشان داد اخذ ایزو توانسته است در دوره رشد تاثیر معناداری بر ارزش شرکت داشته باشد.اما در دوره بلوغ هیچ رابطه مشخصی بر ارزش شرکت مشاهده نشده است. می‏توان چنین استنباط کرد که شرکت‏هایی که در مرحله رشد به سر می‏برند با استفاده از گواهی‏نامه استاندارد ایزو9001 مدیریت کیفیت می‏توانند ارزش شرکت خود را به طور قابل ملاحظه‏ای افزایش دهند.

کلیدواژه‌ها


عنوان مقاله [English]

Investigating the Receiving of ISO 9001 Certification on the Value of Participating in the Life Cycle 

نویسندگان [English]

  • Aleme Madahian Amiri 1
  • Seyedali Nabavichashmi 2
  • Iraj Mahdavi 3
  • Reza Hasanzadeh 4
1  Department of financial management, Branch babol, Islamic Azad University, Babol, Iran   
2 Department of financial management, Branch babol, Islamic Azad University, Babol, Iran 
3   Department of industrial engineering, Mazandaran University of Science & Technology, Babol, Iran   
4 Department of industrial engineering, University College of Rouzbahan, sari, Iran     
چکیده [English]

 This article examines the receipt of ISO 9001 certification on the return on assets in the life cycle of listed companies and compares it with counterparts without quality control. To measure the value of the company, the criteria of return on assets and MTB ratio were used. The statistical population of the study is the production companies listed on the stock exchange during the research period from 2012 to 2018. For the analysis of multivariate regression equations, the panel data method was tested with a fixed and random effects approach. The results of this study showed that obtaining ISO has been able to have a significant effect on the value of the company during the growth period. However, no significant relationship has been observed on the value of the company during the maturity period. It can be inferred that companies that are in the growth stage can significantly increase the value of their company by using the ISO 9001 quality management certification. 
 
 

کلیدواژه‌ها [English]

  • Quality management
  • ISO 9001 certification
  • company value
  • life cycle
  • asset return rate and MTB ratio 
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