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Certificação da qualidade e indicadores financeiros das empresas do sector da hotelaria em Portugal
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Orientador(es)
Resumo(s)
O aumento das exigências por parte dos consumidores e a atual concorrência empresarial levaram a que a qualidade assumisse um papel crucial no mercado de bens e serviços.
Neste contexto, para serem bem-sucedidas, diversas empresas têm implementado métodos de melhoria e gestão da qualidade, nomeadamente a ISO 9000.
Dado o número bastante elevado de empresas certificadas segundo esta norma, diversos autores desenvolveram estudos para compreender a associação entre a certificação da qualidade segundo a norma ISO 9000 e o desempenho das empresas, não sendo os resultados consensuais.
Neste sentido, o presente estudo visa analisar a associação entre a certificação da qualidade e o desempenho financeiro das empresas, mais concretamente dos estabelecimentos hoteleiros portugueses, devido à sua importância para a economia portuguesa e aos escassos estudos que se debruçam sobre o sector da hotelaria.
Com base numa amostra de 13 estabelecimentos não certificados e 9 estabelecimentos certificados, concluiu-se não existir diferenças no desempenho financeiro dos estabelecimentos certificados e dos estabelecimentos não certificados.
Adicionalmente, verificou-se que não existe uma associação entre a certificação e o ROA e que existe uma associação negativa com o resultado líquido dos estabelecimentos.
The ever increasing demands from consumers combined with present-day company rivalries led quality to undertake a key role in the goods & services market. In this context, in order to be successful, several companies have been implementing improvement methods along with quality management, namely ISO 9000. Given the high number of companies that have been certified according to this standard, several authors developed studies to better understand the association between quality certification and enterprise performance, although not all results proved to be consensual. In this sense, the present study aims to analyze the association between quality certification and enterprise financial performance, more specifically in the Portuguese hotel establishments, due to their importance in the Portuguese economy, as well as because of the scarce studies that tackle the hospitality sector. Based on a sample of 13 uncertified establishments and 9 certified establishments, it was concluded that there is no difference in the financial performance of the establishments that were certified and of those who weren't. In addition, it was shown that there is no association between quality certification and ROA and there is a negative association between certification and net profit of the establishments
The ever increasing demands from consumers combined with present-day company rivalries led quality to undertake a key role in the goods & services market. In this context, in order to be successful, several companies have been implementing improvement methods along with quality management, namely ISO 9000. Given the high number of companies that have been certified according to this standard, several authors developed studies to better understand the association between quality certification and enterprise performance, although not all results proved to be consensual. In this sense, the present study aims to analyze the association between quality certification and enterprise financial performance, more specifically in the Portuguese hotel establishments, due to their importance in the Portuguese economy, as well as because of the scarce studies that tackle the hospitality sector. Based on a sample of 13 uncertified establishments and 9 certified establishments, it was concluded that there is no difference in the financial performance of the establishments that were certified and of those who weren't. In addition, it was shown that there is no association between quality certification and ROA and there is a negative association between certification and net profit of the establishments
Descrição
Mestrado em Contabilidade, Fiscalidade e Finanças Empresariais
Palavras-chave
Gestão da Qualidade Certificação da Qualidade ISO 9000 Desempenho Organizacional Indicadores Financeiros Hotelaria Quality Management Quality Certification Organizational Performance Financial Indicators Hotel Business
Contexto Educativo
Citação
Ferreira, Andreia Filipa Teixeira (2015). "Certificação da qualidade e indicadores financeiros das empresas do sector da hotelaria em Portugal". Dissertação de Mestrado, Universidade de Lisboa. Instituto Superior de Economia e Gestão.
Editora
Instituto Superior de Economia e Gestão