Abstract

ARAVENA ANDRADE, Amanda Victoria  and  VEGA OLIVEROS, Tamara. A Comparison of Economic Performance Between ISO 9001 Certified and Non-ISO 9001 Certified Food Manufacturing Companies. Ind. data [online]. 2023, vol.26, n.1, pp.135-152. ISSN 1560-9146.  http://dx.doi.org/10.15381/idata.v26i1.23604.

Only a small group of companies in Peru are certified to the ISO 9001 International Quality Standard, and it is uncertain whether this standard contributes to their financial performance. As a result, the objective of this study was to compare the financial performance of food manufacturing companies certified to ISO 9001 with those that are not. The non-parametric Mann-Whitney U test for median comparison was applied, since the data analyzed did not follow a normal distribution. It was found that there is no statistically significant difference between the financial results of the two groups; however, referring specifically to the asset turnover indicator, companies that have adopted the guidelines of the International Quality Standard, on average, convert their assets into cash more frequently.

Keywords : ISO 9001; financial performance; Lima Stock Exchange; international quality certification; financial results.

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