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本研究的目的在于基于平衡计分卡视角,分析根据ISO 9001要求构建的质量管理体系的影响。基于平衡计分卡视角对质量管理体系进行评价,能够同时考虑对未来长期的财务结果产生影响的短期财务与非财务业绩。本文在从具有ISO证书的韩国中小企业收集数据以分析平衡计分卡各个维度之间的关系的基础上,应用结构方程模型来验证假设。分析结果表明,从学习和成长维度看,质量管理体系对企业绩效不存在积极的直接影响,而是通过质量绩效(内部流程维度的一部分)、顾客满意度(顾客视角的一部分)对企业绩效产生积极的直接的影响。本文还对质量管理体系与其四个分支的关系,以及本研究的政策建议与未来有待进一步研究的内容进行了论述。
The purpose of this study is to analyze the impact of a quality management system built to ISO 9001 requirements based on a balanced scorecard perspective. Evaluating a quality management system based on a balanced scorecard perspective can simultaneously account for short-term financial and non-financial performance that impact future long-term financial results. Based on the data collected from Korean SMEs with ISO certificates to analyze the relationship between the various dimensions of the BSC, this paper applies the structural equation model to verify the hypothesis. The results of the analysis show that the quality management system does not have a direct and direct impact on firm performance from the perspective of learning and growth. Rather, the quality management system has a direct impact on firm performance through quality performance (part of the internal process dimension), customer satisfaction (part of the customer perspective) Positive and direct impact. The paper also discusses the relationship between quality management system and its four branches, as well as the policy recommendations in this study and the contents to be further studied in the future.