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Authors
Advisor(s)
Abstract(s)
Neste trabalho, será abordado o desenvolvimento de várias empresas, distribuídas por diferentes regiões de Portugal e inseridas no setor do fabrico de calçado. Serão comparadas estas empresas com base na implementação da norma ISO 9001, através de alguns indicadores e rácios financeiros.
Atualmente os mercados encontram-se cada vez mais competitivos, colocando as empresas em desafios constantes de agradar às expectativas dos clientes. O consumidor final cada vez mais é uma pessoa preocupada com a Qualidade dos produtos ou serviços.
Neste sentido, a presente dissertação tem como um dos pontos de maior interesse a Qualidade, sendo que a Qualidade consiste nas características de um produto ou serviço que vão ao encontro das necessidades dos clientes e dessa forma proporcionam satisfação pelo consumo do produto.
O objetivo principal é perceber se o desempenho de empresas certificadas em Qualidade, de acordo com a norma ISO 9001, é superior ao desempenho de empresas não certificadas, e consequentemente, perceber se através destes indicadores e rácios financeiros conseguimos aferir a importância que os clientes atribuem à certificação pela norma ISO 9001 das empresas.
O trabalho iniciará com a revisão de literatura da Qualidade, passando pela explicação da norma ISO 9001, seguindo-se de uma breve explicação do que é a satisfação dos clientes e posteriormente da apresentação de alguns indicadores e rácios financeiros.
Posteriormente, será elaborada a análise dos indicadores e rácios financeiros das empresas em estudo e no final será elaborada a comparação das empresas.
Neste estudo, serão apresentadas seis empresas, todas cujo CAE principal é o de fabricação de calçado, a forma Jurídica de sociedade por quotas, sediadas na da zona norte do país. Três destas empresas são certificadas pela norma ISO 9001 e as outras três o não.
O estudo efetuado parece demonstrar que não existe qualquer relação entre o sistema de Gestão de Qualidade e o desempenho das empresas, após comparação de alguns indicadores financeiros destas e estes serem inconclusivos.
In this master thesis, we will address the development of several companies in different regions of Portugal in the footwear manufacturing sector. We will compare these companies based on their implementation of the ISO 9001 standard, using a number of financial indicators and ratios. Currently, markets are increasingly competitive, placing companies in constant challenges of meeting customer expectations. The end consumer is increasingly concerned with the Quality of products or services. In this sense, this dissertation has Quality as one of the points of greatest interest, with Quality consisting of the characteristics of a product or service that meet customer needs and thus provide satisfaction through the consumption of the product. The main objective is to understand whether the performance of Quality-certified companies, according to the ISO 9001, is superior to the performance of non-certified companies and, consequently, to determine if these indicators and financial ratios can provide insights into the importance customers place on companies being ISO 9001 certified. The work will begin with a review of the literature on Quality, followed by an explanation of the ISO 9001 standard, a brief explanation of what customer satisfaction is and then a presentation of some financial indicators and ratios. Subsequently, an analysis of the financial indicators and ratios of the companies under study will be carried out and, at the end, a comparison of the companies will be made. In this study, six companies will be presented, all whose main CAE is footwear manufacturing, the legal form of a limited liability company, based in the northern part of the country. Three of these companies are ISO 9001 certified and the other three are not. The study carried out seems to demonstrate that there is no relationship between the Quality Management system and company performance, after comparing some of these financial indicators and these being inconclusive.
In this master thesis, we will address the development of several companies in different regions of Portugal in the footwear manufacturing sector. We will compare these companies based on their implementation of the ISO 9001 standard, using a number of financial indicators and ratios. Currently, markets are increasingly competitive, placing companies in constant challenges of meeting customer expectations. The end consumer is increasingly concerned with the Quality of products or services. In this sense, this dissertation has Quality as one of the points of greatest interest, with Quality consisting of the characteristics of a product or service that meet customer needs and thus provide satisfaction through the consumption of the product. The main objective is to understand whether the performance of Quality-certified companies, according to the ISO 9001, is superior to the performance of non-certified companies and, consequently, to determine if these indicators and financial ratios can provide insights into the importance customers place on companies being ISO 9001 certified. The work will begin with a review of the literature on Quality, followed by an explanation of the ISO 9001 standard, a brief explanation of what customer satisfaction is and then a presentation of some financial indicators and ratios. Subsequently, an analysis of the financial indicators and ratios of the companies under study will be carried out and, at the end, a comparison of the companies will be made. In this study, six companies will be presented, all whose main CAE is footwear manufacturing, the legal form of a limited liability company, based in the northern part of the country. Three of these companies are ISO 9001 certified and the other three are not. The study carried out seems to demonstrate that there is no relationship between the Quality Management system and company performance, after comparing some of these financial indicators and these being inconclusive.
Description
Mestrado em Controlo de Gestão e Avaliação de Desempenho
Keywords
ISO 9001 Satisfação de clientes Qualidade Análise económica e financeira Customer satisfaction Quality Economic and financial analysis
Citation
Cardoso, I. S. (2024) O impacto da certificação de qualidade no desempenho financeiro no sector do calçado português. [Dissertação de mestrado, Instituto Superior de Contabilidade e Administração de Lisboa]. Repositório Científico do Instituto Politécnico de Lisboa. http://hdl.handle.net/10400.21/17564