Impact of ISO 9001 implementation on financial results: a case study on publicly traded companies (Atena Editora)

Abstract

Given the currently highly competitive market, for companies and organizations that intend to maintain themselves and seek access to new markets, obtaining ISO 9001 quality management certification is extremely important, providing a series of internal and external benefits to the organization. that implements this set of technical standards. In this sense, it is convenient to assume that the acquisition of certification will impact the company's results and financial performance, giving rise to the objective of this article: Collect financial data from companies in a period prior to which certification occurred and compare them with the later, by calculating fundamental indicators P/VPA, VPA, EV/EBITDA, ROA and PSR. Based on the analysis and discussion carried out, it is possible to highlight the influence of quality certification in the case of Pão de Açúcar and Amazon, two of the companies analyzed, which presented, respectively, continuous growth during certification, and a rapid recovery from the drop significant impact that had been suffered after the year of certification. In the case of the third company Usiminas, however, whose steel sector was seriously compromised during its certification period, it became clear that the benefits guaranteed by ISO 9001 are not sufficient to protect the company's financial results in relation to the external market.