Tytuł artykułu
Treść / Zawartość
Pełne teksty:
Identyfikatory
Warianty tytułu
Zarządzanie jakością i controlling w przedsiębiorstwach produkcyjnych w kontekście ich wyników
Języki publikacji
Abstrakty
The application of principles of quality management and controlling has already been established in the business environment with the potential of numerous benefits and performance impacts. The aim of the research is to identify the scale of use of both management approaches in Slovak manufacturing enterprises and evaluate their perception in terms of capital structure vs. performance. The research aim prioritizes a strategic approach to quality and controlling that enables to identify its real understanding and application in the contemporary enterprises management. In research period 2022-23, a questionnaire survey and structured interviews were conducted to obtain 356 responses from managers of manufacturing enterprises. The Chi-square goodness-of-fit test was applied for the representativeness test. In addition, the 95% interval estimate of relative frequencies and the two-sample test were applied for hypothesis testing. The study identified a statistically significant difference between the capital structure of manufacturing enterprises and their overall understanding and practical application of quality management and controlling methods or approaches, in relation to the performance measured by the ROS indicator.
Stosowanie zasad zarządzania jakością i controllingu jest już ugruntowane w środowisku biznesowym, oferując potencjał licznych korzyści i wpływu na wyniki działalności. Celem badania jest zidentyfikowanie skali wykorzystania obu podejść zarządczych w słowackich przedsiębiorstwach produkcyjnych oraz ocena ich postrzegania w kontekście struktury kapitałowej w odniesieniu do wyników. Badanie koncentruje się na strategicznym podejściu do zarządzania jakością i controllingu, które pozwala zidentyfikować rzeczywiste rozumienie i zastosowanie tych metod w zarządzaniu współczesnymi przedsiębiorstwami. W okresie badawczym 2022-2023 przeprowadzono ankietę oraz wywiady strukturyzowane, uzyskując 356 odpowiedzi od menedżerów przedsiębiorstw produkcyjnych. W celu sprawdzenia reprezentatywności zastosowano test dopasowania Chi-kwadrat. Ponadto zastosowano 95-procentowy przedział ufności dla częstości względnych oraz test dwupróbkowy do weryfikacji hipotez. Badanie wykazało istotną statystycznie różnicę pomiędzy strukturą kapitałową przedsiębiorstw produkcyjnych a ich ogólnym zrozumieniem i praktycznym zastosowaniem metod lub podejść związanych z zarządzaniem jakością i controllingiem, w odniesieniu do wyników mierzonych wskaźnikiem ROS.
Czasopismo
Rocznik
Tom
Strony
214--229
Opis fizyczny
Bibliogr. 75 poz., rys., tab.
Twórcy
autor
- Technical University in Zvolen, Department of Economics, Management and Business, Slovakia
- Czestochowa University of Technology, Department of Production Engineering and Safety, Poland
autor
- Technical University in Zvolen, Department of Economics, Management and Business, Slovakia
autor
- Matej Bel University in Banská Bystrica, Department of Finance and Accounting, Slovakia
Bibliografia
- 1.Aliu, N. O., (2010). Effect of capital structure on the performance of quoted manufacturing firms in Nigeria. Unpublished Thesis. Ahmadu Bello University.
- 2.Alzoubi, H. M., In'airat, M. and Ahmed, G., (2022). Investigating the impact of total quality management practices and Six Sigma processes to enhance the quality and reduce the cost of quality: the case of Dubai. International journal of business excellence, 27(1), 94-109.
- 3.Agarwal, A., Chaudhry, N., (2022). Foreign controlling shareholders and corporate investment. Journal of International Financial Markets Institutions and Money, 80(3).
- 4.Agarwal, R., Green, R., Brown, P. J., Tan, H. and Randhawa, K., (2013). Determinants of quality management practices: An empirical study of New Zealand manufacturing firms. International Journal of Production Economics, 142(1), 130-145.
- 5.Ali, F., Jain, R., Ali, L. and Munir, K., (2017). The effects of quality practices on the performance measurement of business management. Journal of Advanced Management Science, 5(6), 440-444.
- 6.Attia, A. M., (2016). Effect of quality management on supply chain and organisational performance in the Egyptian textile industry. International Journal of Business Performance Management, 17(2), 198-222.
- 7.Baldi, N., (2020). Management of innovations in public governance: Quality management system, management controlling and internal auditing appropriation. Marketing and Management of Innovations, 11(2), 95-107.
- 8.Behúnová, A., Knapčíková, L. and Behún, M., (2020). Logistics of controlling implementation in conditions of manufacturing enterprise. Acta Logistica - International Scientific Journal about Logistica, 7(1), 23-29.
- 9.Behúnová, A., Knapciková, L. and Behún, M., (2022). Company controlling. Berlin. Springer.
- 10.Benčiková, D., Malá, D., Sedliačiková, M., Drábek, J. and Kropil R., (2021). Assessment of cultural intelligence as a prerequisite to development of an enterprise within the contemporary global corporate environment. Ekonomický časopis, 69(1), 88-109.
- 11.Bieńkowska, A., (2020). Controlling effectiveness model - Empirical research results regarding the influence of controlling on organizational performance. Engineering Management in Production and Services, 12(3), 28-42.
- 12.Bieńkowska, A., (2021). Controlling quality and effectiveness: Controlling effectiveness model. In Introducing the Controlling Effectiveness Model (p. Introducing the Controlling Effectiveness Model, 2021). Switzerland: Springer International Publishing AG.
- 13.Bogdanovská, G., Floreková, L. and Terpak, J. (2007). Quality management in services - requirements of the standard ISO 9001:2000 and the model CAF. Acta Montanistica Slovaca, 12(1), 62-68.
- 14.Dahlgaard, J. J., Reyes, L., Chen, C. K. and Dahlgaard-Park, S. M., (2019). Evolution and future of total quality management: management control and organisational learning. Total Quality Management and Business Excellence, 30(sup1), S1-S16.
- 15.Dewi, N. P. Y. K., Wirawati, N. G. P., (2021). The influence of share ownership structure and company size on corporate social responsibility disclosures. American Journal of Humanities and Social Sciences Research, 5(2), 67-73.
- 16.Dobrovič, J., Kmeco, L., Gallo, P. and Gallo jr., P., (2019). Implications of the Model EFQM as a strategic management tool in practice: A case of Slovak tourism sector. Journal of Tourism and Services, 10(18), 47-62.
- 17.Dokulil, J., Popesko, B. and Dvorský, J., (2020). The budgeting processes of Czech companies: The role of the ownership structure and foreign capital. Oeconomia Copernicana, 11(4), 779-798.
- 18.Donate, M., Ruiz-Monterrubio, E., Pablo, J. and Peña, I., (2019). Total Quality Management and high-performance work systems for social capital development: Effects on company innovation capabilities. Journal of Intellectual Capital, 21(1), 87-114.
- 19.Erdoğan, M., (2019). Assessment of the internal control system in the accommodation firm and its relation to performance. In D. Batabyal and D. Das (Eds.), Global Trends, Practices, and Challenges in Contemporary Tourism and Hospitality Management, 211-232.
- 20.IGI Global. Eschenbach, R., (2004). Controlling. Praha. ASPI Publishing.
- 21.Fitza, M., Tihanyi, L., (2017). How much does ownership form matter? Strategic Management Journal, 38(3), 2726-2743.
- 22.Frank, M. Z., Goyal, V. K., (2009). Capital structure decisions: which factors are reliably important? Financial management, 38(1), 1-37.
- 23.Gallego, J., Ramírez, L., (2021). Quality certification and firm performance. The mediation of human capital. International Journal of Productivity and Performance Management, 72(3), 710-729.
- 24.Gambi, L. D. N., Lizarelli, F. L., Junior, A. R. R. and Boer, H., (2021). The impact of quality management practices on innovation: An empirical research study of Brazilian manufacturing companies. Benchmarking: An International Journal, 28(3), 1059-1082.
- 25.Garza-Reyes, J. A., Ates, E. M. and Kumar, V., (2015). Measuring lean readiness through the understanding of quality practices in the Turkish automotive suppliers industry. International Journal of Productivity and Performance Management, 64(8), 1092-1112.
- 26.Hariharasudan, A., Kot, S. and Sangeetha, J., (2021). The decades of research on SCM and itsadvancements: a comprehensive framework. Acta Logistica, 8(4), 455-477.
- 27.Huang, P., (2022). Research on the influence of internal control quality on enterprise performance. Frontiers in Humanities and Social Sciences, 9(2),47-55.
- 28.Janeková, J., Onofrejová, D., 2016. Quality assessment of production in industrial company. In Trends and Innovative Approaches in Business Processes “2016”, 19.
- 29.Kelić, I., Erceg, A. and Čandrlić Dankoš, I., (2020). Increasing tourism competitiveness: Connecting blue and green Croatia. Journal of Tourism and Services, 20(11), 132-149.
- 30.Kohler, H., (1988). Statistics for business and economics. Scott Foresman. Wesley.
- 31.Kontesa, M. (2015). Capital structure, profitability, and firm value. Whats new. Research Journal of Finance and Accounting, 6(20), 185-192.
- 32.Kot, S. O., Onyusheva, I. and Grondys, K., (2018). Supply chain management in SMEs: evidence from Poland and Kazakhstan. Engineering Management in Production and Services, 10(3),23-36.
- 33.Kotaskova, A., Rozsa, Z., (2018). The impact of selected factors on the quality of business environment assessment in the Czech Republic and the Slovak Republic. International Journal of Entrepreneurial Knowledge, 6(2), 71-80.
- 34.Kozarevic, E., Vehaovic, Z., (2020). Effects of implementing (financial) controlling on business performances of small and medium-sized enterprises in the Federal state of Bavaria. Eurasian Journal of Business and Management, 8(1), 70-84.
- 35.Kuhn, M., Schaefer, F. and Otten, H., (2018). Process complexity as a future challenge - a quality management perspective. The TQM Journal, 30(6), 701-716.
- 36.Kumar, P., Maiti, J. and Gunasekaran, A., (2018). Impact of quality management systems on firm performance. International Journal of Quality and Reliability Management, 35(5), 1034-1059.
- 37.Lind, D. A., (2020). Statistical techniques in business and economics. McGraw-Hill.
- 38.Liu, J. M., Borazon, E. Q. and Santamaria, J. G. O., (2021). Antecedents of quality performance in the Philippine micro, small, and medium hospitality sector. Asia Pacific Business Review, 27(4), 559-582.
- 39.Marcysiak, A., (2021). Customer service quality management on the courier services market. Entrepreneurship and Sustainability Issues, 9(1), 190-203.
- 40.Milovanovic, V., Janosevic, S. and Paunović, M., (2021). Quality management and business performance of Serbian companies. Ekonomika Preduzeca, 69(5-6), 345-356.
- 41.Mira, M. R. C., Moura, A. F. A. and Mónico, L. D. S. (2018). A new measure of the quality of tourism product. Journal of Tourism and Services, 9(17).
- 42.Mishra, B. K., Ramana, L. V., (2018). Does ownership structure influence bank performance?: Evidence from an Emerging Economy. Journal of Emerging Market Finance, 17(2), 282-297.
- 43.Muangmee, C., Kassakorn, N., Khalid, B., Bacik, R. and Kot, S., (2022). Evaluating Competitiveness in the Supply Chain Management of Small and Medium Scale Enterprises. Journal of Competitiveness, 14(2), 93-112.
- 44.Neves, M. E., Serrasqueiro, Z., Dias, A. and Hermano, C., (2020). Capital structure decisions in a period of economic intervention: Empirical evidence of Portuguese companies with panel data. International Journal of Accounting and Information Management, 28(3), 465-495.
- 45.Nowak, E., (2016). Cost control and its role in controlling company operation. Prace Naukowe Uniwersytetu Ekonomicznego we Wrocławiu, 441, 125-133.
- 46.Nowak, M., Nesterak, J. and Kowalski, M., (2020). Controlling personalny w praktyce przedsiębiorstw działających w Polsce. CeDeWu.
- 47.Nowosielski, K., (2018). Efficiency of controlling processes. Being. Manifestations. Determinants. Wrocław. Wyd. UE we Wrocławiu.
- 48.Olaniyi, T., Elelu, M. and Abdulsalam, T., (2015). Impact of capital structure on corporate performance: A pre and post crisis evaluation of selected companies in US. International Journal of Approximate Reasoning, 2(8), 1-20.
- 49.Olszewska, Anna M., (2017), Research issues undertaken within quality management - the overview of selected literature, Engineering Management in Production and Services, 9 (1) 74-83.
- 50.Parast, M. M., Safari, A., (2022). Enhancing the quality and competitiveness of small businesses: A pooled cross-sectional analysis. International Journal of Production Economics, 246, 108410.
- 51.Potjanajaruwit, P., (2021). TQM knowledge management and analysis of SMEs in Thailand. Polish Journal of Management Studies, 24(2), 386-397.
- 52.Potkány, M., Hašková, S., Lesníková, P. and Schmidtová, J., (2022a). Perception of essence of controlling and its use in manufacturing enterprises in time of crisis: Does controlling fulfill its essence? Journal of Business Economics and Management, 23(4), 957-976.
- 53.Potkany, M., Zavadsky, J., Hlawiczka, R., Gejdos, P. and Schmidtova, J., (2022a). Quality management practices in manufacturing enterprises in the context of their performance. Journal of Competitiveness, 14(2).
- 54.Rey Sánchez, S. P., Garivay Torres De Salinas, F. D. M., Jacha Rojas, J. P. and Malpartida Gutiérrez, J. N., (2022). Industry 4.0 and business quality management. Revista Venezolana de Gerencia, 27(97), 289-298.
- 55.Richterová, K., Labská, H., Klepochová, D., Vokounová, D. and Žák, Š., (2000). Kapitoly z marketingového výskumu. Bratislava. Ekonóm.
- 56.Rossini, M., Costa, F., Portioli-Staudacher, A. and Tortorella, G. L., (2019). Industry 4.0 and lean production: An empirical study. IFAC-PapersOnLine, 52(13), 42-47.
- 57.Sahoo, S., (2021). Process quality management and operational performance: Exploring the role of learning and development orientation. International Journal of Quality and Reliability Management, 39(5), 1190-1208.
- 58.Santos, G., Sá, J. C., Félix, M. J., Barreto, L., Carvalho, F., Doiro, M., Zgodavová, K. and Stefanovi´c, M., (2021). New needed quality management skills for quality managers 4.0. Sustainability, 13(11), 6149.
- 59.Sedliačiková, M., Stroková, Z., Drábek, J. and Malá, D., (2019). Controlling implementation: What are the benefits and barriers for employees of wood processing enterprises? Acta Facultatis Xylologiae Zvolen, 61(2), 163-173.
- 60.Sekścińska, K., Rudzinska-Wojciechowska, J. and Jaworska, D., (2021). Self-control and investment choices. Journal of Behavioral Decision Making, 34(5), 691-705.
- 61.Shen, B., Chen, C., (2020). Quality management in outsourced global fashion supply chains: An exploratory case study. Production Planning and Control, 31(9), 757-769.
- 62.Slinták, K., (2015). Cultural reversal: Why does obedience lose with the initiative. International Journal of Entrepreneurial Knowledge, 3(2), 59-75.
- 63.Stacho, Z., Stachová, K., Varečková, Ľ. and Matúšová, J. G. (2021), Direction of businesses operating in Slovakia to develop key managerial competencies, Production Engineering Archives, 27(4), 291-295.
- 64.Stańczyk, I., Stuss, M. M., (2018). Personnel controlling - Human capital management. Results of selected company listed on Warsaw stock exchange. International Journal of Contemporary Management, 17(3), 241-260.
- 65.Tworek, K., Bieńkowska, A. and Zabłocka-Kluczka, A., (2019). Coexistence of business continuity management and controlling: Controlling use as a moderator of relation between BCM maturity and organizational results. International Journal of Industrial Engineering and Management, 10(1), 57-68.
- 66.Tworek, K., Sałamacha, A., (2019). CRM influence on organizational performance - the moderating role of IT reliability. Engineering Management in Production and Services, 11(3), 96-105.
- 67.Ulewicz, R., Vasko, A. and Klimecka-Tatar, D., (2014). Controlling of the logistic processes. Production Engineering Archives, 3(2), 26-30.
- 68.Voinea, C. L., Fratostiteanu, C. and Romein, B., (2019). The influence of governance and ownership on CSR practices in Romania. European Journal of Sustainable Development, 8(3), 313.
- 69.Voynarenko, M., Vedernikov, M., Volianska-Savchuk, L., Zelena, M., Bazaliyska, N. and Baksalova, O., (2020). Modeling of controlling activity as an instrument of influence on motivation in the personnel management system of industrial enterprises. In 10th International Conference on Advanced Computer Information Technologies (ACIT.), 601-606.
- 70.Wang, K., Shailer, G., (2022). Multiple performance criteria for government-controlled firms. International Review of Economics and Finance, 79, 75-96.
- 71.Wardana, O., Gunarsih, T., (2022). The effect of capital structure on company value with corporate governance as a moderating variable. Jurnal Ilmu Manajemen and Ekonomika, 14(1), 9-16.
- 72.Wnuk-Pel, T., Christauskas, C., (2018). Analysis of operational budgeting practices in Polish and Lithuanian companies. Transformations in Business and Economics, 17(3), 102-124.
- 73.Wu, R., Huo, B., Yu, Y. and Zhang, Z., (2020). Quality and green management for operational and environmental performance: Relational capital in supply chain management. International Journal of Logistics Research and Applications, 25(4-5), 471-492.
- 74.Xu, L., (2023). Analysis of four capital structure theories and financing choice of Chineselisted companies. Advances in Economics, Management and Political Sciences, 22, 215-219.
- 75.Zandi, G., Singh, J., Mohamad, S. and Ehsanullah, S., (2020). Ownership structure and firm performance. International Journal of Financial Research, 11(2), 293-300.
Uwagi
Opracowanie rekordu ze środków MNiSW, umowa nr POPUL/SP/0154/2024/02 w ramach programu "Społeczna odpowiedzialność nauki II" - moduł: Popularyzacja nauki (2025).
Typ dokumentu
Bibliografia
Identyfikator YADDA
bwmeta1.element.baztech-eb9368a4-a057-4c21-9b1b-7ffb14c16fc0
JavaScript jest wyłączony w Twojej przeglądarce internetowej. Włącz go, a następnie odśwież stronę, aby móc w pełni z niej korzystać.