论文信息 - AN EMPIRICAL EXAMINATION OF QUALITY TOOLS IMPACT ON FINANCIAL PERFORMANCES: EVIDENCE FROM SERBIA

AN EMPIRICAL EXAMINATION OF QUALITY TOOLS IMPACT ON FINANCIAL PERFORMANCES: EVIDENCE FROM SERBIA

This study examines the impact of quality tools on financial performances using a sample of 119 Serbian industrial firms. Factor and reliability analysis are used to show that quality tools may be classified into three primary categories: quality tools for reviewing current conditions (for decision making), quality tools for analyzing current conditions (for problems solving) and quality tools for production planning and control (for improvement). The relationships between these 3 groups of quality tools and financial performances were tested using the stepwise regression analysis. It was concluded that the first group of quality tools (quality tools for reviewing current condition, e.g. for decision making) has significant impact on most of the dimensions of financial performances, while for the second and third group there is no statistical support. Influence of the first group of quality

Milivoj Klarin | Vesna Spasojević-Brkić | Nikola Dondur | Tijana Đurđević | Snežana Omić

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