Calidad y algo más: el efecto conjunto de la gestión de la calidad y medioambiental en la rentabilidad de la empresa

• Autores: Vera Ferrón Vílchez, José Manuel de la Torre Ruiz, Juan Alberto Aragón Correa
• Localización: Revista española de financiación y contabilidad, ISSN 0210-2412, Nº 148, 2010, págs. 655-676
• Idioma: español
• DOI: 10.1080/02102412.2010.10779693
• Texto completo no disponible (Saber más ...)
• Dialnet Métricas: 2 Citas
• Resumen

  • En el panorama empresarial actual tanto la implantación de sistemas de gestión de la calidad y medioambiental como su posterior certifi cación son prácticas de gestión cada más consolidadas debido a su gran importancia para el correcto desarrollo de la actividad económica. Usando la teoría de recursos y capacidades, este trabajo demuestra empíricamente que la combinación de ambas iniciativas de gestión está positivamente relacionada con altos niveles de rentabilidad empresarial. Para ello, se ha utilizado una muestra que cuenta con 3.817 unidades de negocio en siete países de la OCDE de diversos subsectores manufactureros.

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