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Efecto del sistema de gestión de la calidad en la madurez de los procesos y en el rendimiento financiero de las empresas

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dc.contributor.advisorJuárez Acosta, Fernando
dc.contributor.advisorMarimon Viadiu, Frederic
dc.creatorOrtiz González, Yenith Cristina
dc.creator.degreeDoctor en Ciencias de la Dirección
dc.creator.degreeLevelDoctorado
dc.date.accessioned2025-07-17T14:35:11Z
dc.date.available2025-07-17T14:35:11Z
dc.date.created2025-06-20
dc.date.embargoEndinfo:eu-repo/date/embargoEnd/2027-07-18
dc.descriptionEste estudio analiza el efecto de los Sistemas de Gestión de la Calidad (SGC) sobre la madurez de procesos (MP) y el rendimiento financiero (RF) en empresas del sector servicios en Colombia. El SGC se entiende como el conjunto de políticas, procesos y procedimientos necesarios para planificar, ejecutar y mejorar las actividades organizacionales que impactan la calidad de los productos y servicios. La madurez de procesos se refiere al nivel de desarrollo, formalización, control y mejora continua de los procesos internos de una organización. Por su parte, el rendimiento financiero corresponde al logro de resultados económicos, operativos y de rentabilidad sostenibles. Se aplicó un enfoque cuantitativo, no experimental, transversal y correlacional, utilizando modelos de ecuaciones estructurales (PLS-SEM). La muestra incluyó 262 empresas (131 certificadas ISO 9001 y 131 no certificadas), seleccionadas mediante censo en el primer estrato y muestreo aleatorio simple en el segundo. Los resultados mostraron un efecto directo, fuerte y significativo del SGC sobre la MP (β=0.991, p<0.001) y un efecto directo positivo marginal sobre el RF (β=0.876, p=0.060). No se evidenció efecto mediador significativo de la MP entre SGC y RF. Los cuatro indicadores financieros que impactaron significativamente el modelo fueron EBIT, Rotación de Inventarios (RIX), ROA Operativo (ROAOPE) y ROE. Se concluye que los SGC fortalecen la madurez de procesos, pero su impacto financiero requiere estrategias complementarias para maximizar resultados sostenibles.
dc.description.abstractThis study analyzes the effect of Quality Management Systems (QMS) on process maturity (PM) and financial performance (FP) in service sector companies in Colombia. QMS are defined as the set of policies, processes, and procedures necessary to plan, implement, and improve organizational activities affecting the quality of products and services. Process maturity refers to the level of development, formalization, control, and continuous improvement of an organization’s internal processes. Financial performance corresponds to achieving sustainable economic, operational, and profitability results. A quantitative, non-experimental, cross-sectional, and correlational approach was applied using structural equation modeling (PLS-SEM). The sample included 262 companies (131 ISO 9001 certified and 131 non-certified), selected by census in the first stratum and simple random sampling in the second. Results showed a strong and significant direct effect of QMS on PM (β=0.991, p<0.001) and a marginal positive direct effect on FP (β=0.876, p=0.060). No significant mediating effect of PM between QMS and FP was found. The four financial indicators that significantly impacted the model were EBIT, Inventory Turnover (RIX), Operating ROA (ROAOPE), and ROE. It is concluded that QMS strengthen process maturity, but their financial impact requires complementary strategies to maximize sustainable results.
dc.format.extent146 pp
dc.format.mimetypeapplication/pdf
dc.identifier.doihttps://doi.org/10.48713/10336_45918
dc.identifier.urihttps://repository.urosario.edu.co/handle/10336/45918
dc.language.isospa
dc.publisherUniversidad del Rosario
dc.publisher.departmentEscuela de Administraciónspa
dc.publisher.programDoctorado en Ciencias de la Dirección
dc.rightsAttribution-NonCommercial-ShareAlike 4.0 International*
dc.rights.accesRightsinfo:eu-repo/semantics/embargoedAccess
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dc.source.instnameinstname:Universidad del Rosario
dc.source.reponamereponame:Repositorio Institucional EdocUR
dc.subjectSistema de Gestión de la Calidad
dc.subjectMadurez de procesos
dc.subjectRendimiento financiero
dc.subjectISO 9001
dc.subjectPLS-SEM
dc.subject.keywordQuality Management System
dc.subject.keywordProcess maturity
dc.subject.keywordFinancial performance
dc.subject.keywordISO 9001
dc.subject.keywordPLS-SEM
dc.titleEfecto del sistema de gestión de la calidad en la madurez de los procesos y en el rendimiento financiero de las empresas
dc.title.TranslatedTitleThe Effect of the Quality Management System on Process Maturity and the Financial Performance of Companies
dc.typedoctoralThesis
dc.type.hasVersioninfo:eu-repo/semantics/acceptedVersion
dc.type.spaTesis de doctorado
local.department.reportEscuela de Administración
local.regionesBogotá
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