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.

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