EVALUATION OF THE EFFECTIVENESS OF THE QUALITY MANAGEMENT SYSTEM OF THE SERVICE ENTERPRISE

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1 EVALUATION OF THE EFFECTIVENESS OF THE QUALITY MANAGEMENT SYSTEM OF THE SERVICE ENTERPRISE Rimatas Zajarskas, Juozas Ruževičius 2 Vilius Uiversity, Lithuaia, rimatas.zajarskas@gmail.com 2 Vilius Uiversity, Lithuaia, juozas.ruzevicius@ef.vu.lt Abstract The possibilities of developmet of a model of evaluatio of effectiveess of QMS adjusted to the eeds of Lithuaia service eterprises are aalyzed i this article. I order to achieve the goal the followig research methods were used: questioaire survey of eterprises, structured iterview, documet aalysis, evaluatio of the efficacy of processes, expeses for quality, quality culture ad eterprise activity compliace with quality stadards; for this purpose statistical methods of multidimesioal, multi-factorial ad correlatio regressio aalysis were used. Research showed that implemeted quality stadards cofirm oly high level of the system itself but do ot guaratee its efficiecy ad success. Every effort should be made to esure practical, but ot formal fuctio of the maagemet system. The it will brig tagible beefit ad the results of efficiecy measuremet will give additioal material for strategic plaig of a orgaizatio. The model of the evaluatio of the effectiveess of the implemeted quality maagemet system based o the aalysis of theoretical data ad empirical research was developed ad adjusted for the specific eeds of service eterprises. Model comprises evaluatio subsystems of quality expeses, processes, ad quality culture ad auditig results. Models also reflects ISO 9004:200 requiremets for the sustaied success of the orgaizatio that will come ito force i mid-200 ad that are ot defied i the ISO 900 stadard (e.g., maagemet of fiacial flows, developmet of the staff expertise, risk maagemet, assessmet of the work eviromet, process matchig, etc.). Sice the sigificace of the idividual evaluatio criteria used for the assessmet of QMS effectiveess differs, weighted coefficiet should be used. The proposed model could simplify idetificatio of priority areas for the quality improvemet, could help develop the most effective istrumets ad methods to icrease the added value. Keywords: quality maagemet system, ISO 900, ISO 9004: 200, effectiveess, model. Itroductio Sice oly activities that could be measured ad evaluated are maageable, evaluatio of the activities of eterprise is a itegral part of maagemet fuctio. As fiacial results aloe are ot sufficiet to reflect the real situatio of the eterprise, it is ecessary to evaluate factors ifluecig log-term success of the busiess, such as meetig eeds ad expectatios of the customer, costat improvemet, etc. May researches performed up to the preset momet proved that eterprises that implemeted ISO 900 Quality Maagemet System gai certai competitive advatage. However, there are oly a few researches that precisely evaluate effectiveess of the quality maagemet system ad ca esure cotiuous improvemet of the practice of the eterprise. At the time may eterprises service use quality maagemet systems. Accordig to the Lithuaia Stadards Board, at December, 2009 te such eterprises i Lithuaia possessed ISO 900:2000 quality maagemet system certificates. Aalysis of activity of these eterprises showed that these are leaders i the busiess brach. However, beefits of the preparative ad certificatio process of the ISO 900 are differet i various eterprises. Theoretically, up to 20 percet of the eterprise expeditures are used for the developmet ad maiteace of quality maagemet system (Ruževičius et al., 2004).However, o oe has estimated the precise beefit gaied due to the use of QMS ad effectiveess of this maagemet system (Gitlow et al., 2005; Kaziliūas, 2006). The goal of this research is to develop the model of the evaluatio of effectiveess of quality maagemet system (QMS) adjusted to the eeds of the Lithuaia services (icludig cleaig services) based o scietific literature data ad results of empirical research of eterprises performed by authors. The followig research methods were used: questioaire survey of eterprises, structured iterview, documet aalysis, evaluatio of the efficacy of processes, expeses for quality, quality culture ad eterprise activity compliace with quality stadards; for this purpose statistical methods of multidimesioal, multi-factorial ad correlatio regressio aalysis were used. Developmet of a quality maagemet system (QMS) The aalysis of differet opiios about the evaluatio of QMS of eterprise idicates that every theory ca assess the effectiveess of the evaluatio of QMS oly i part. Thus, the coclusio ca be made 857

2 that it is essetial to develop a itegrated system of evaluatio of QMS of eterprise. The evaluatio of performace of eterprise ca also be uderstood as a costituet part of maagemet which helps to make maagerial decisios. Eterprises that carry out itegrated evaluatio of performace work more effectively tha those that do o evaluate their performace. Performace evaluatio helps to implemet the strategy, to follow the developmet of a eterprise, to itegrate short-term ad log-term goals ad opportuities of a eterprise ad evaluate a orgaizatio as a sigle etity (Ruževičius et al., 2004; Gitlow et al., 2005; Kaziliūas, 2006). Evaluatio ca be stadardized: that is evaluatio whe the results of the evaluatio are compared to the results of other eterprises of the same group. Such evaluatio, whe the results of several eterprises are compared, allows puttig the eterprises i order, to group accordig to the results achieved, to determie whether their achievemets comply with the determied stadards. Such evaluatio is usually performed usig the method of testig. Evaluatio based o stadards is itrisic part of traditioal evaluatio. Sice after doig the exploratory research it came to light that it is impossible to research several eterprises of the same brach of busiess, the criteria based evaluatio was chose. Before begiig the evaluatio, the criteria of evaluatio (i.e. the compliace of the process criteria with the results expected) were formulated; later, whe performig the evaluatio, the results of process criteria are compared with the criteria defied beforehad. The quality maagemet system of a eterprise ca be evaluated well if the results of the criteria correspod to the requiremets provided. Criteria based evaluatio gives more iformatio o the effectiveess of the QMS, it helps to highlight the flaws ad maagerial problems. It also allows applyig the priciple of idiographic evaluatio, i.e. to comparig the eterprise to itself whe performig criteria based evaluatio, recordig progress made i a certai time, rejectig evaluatio by poits ad providig comprehesive descriptive feedback iformatio o the progress made. The evaluatio of the effectiveess of the quality maagemet system is carried out i four stages: I. Performace evaluatio i operative level (. To evaluate the processes to defie the efficiecy of the process criteria; 2.To evaluate the expeses for quality; 3. To evaluate the effectiveess of processes). II. Quality based evaluatio of a orgaizatio (. Quality culture; 2. Compliace with the requiremets of ISO 900 stadard). III. The priciples of maagig for sustaiable success (. Maagemet of fiacial flows; 2.Developmet of the staff expertise; 3.Risk maagemet; 4. Evaluatio of work eviromet). IV. Geeralized idex: the effectiveess of QMS. Evaluatio of the efficiecy of processes The evaluatio of processes does ot require large costs or reductios of quality. It is importat to have sufficiet kowledge ad experiece, as well as techical potetial whe implemetig chages i a orgaizatio, to profit from experieces ad good practice of successful eterprises. The improvemet of performace does ot have to be limited to implemetatio of meas of improvemet of processes ad applicatio of methods; it is importat to observe the ifluece of chages o the effectiveess of processes ad take appropriate actios of adjustmet if ecessary (Gitlow et al., 2005). The values of efficiecy of processes ca be expressed by relative idexes that defie the ratio of real ad previously plaed performace idicators. Relative efficiecy ca be expressed by this simple formula: V Fakt R Sat = () VPla here: R Sat Relative Efficiecy; V Pla Plaed Value; V Fakt Real Value, which is measured i the ed of a process. It is a rather simple way of evaluatio. It does ot require evaluatig the resources used. Before begiig to evaluate process criteria it is aalyzed which idicators will be evaluated. These idicators are preseted i the descriptios of processes. Based o the data provided by the maagerial evaluative aalysis of the eterprise researched a form of evaluatio of the efficiecy of process criteria is created (Table ). Table. Evaluatio of the efficiecy of the process criteria Process Criterio Evaluatio idicator Real value Plaed value Relative efficiecy The result expected After calculatig the relative efficiecy we grade the results ad arrage them i descedig order. 858

3 Whe carryig out the quatitative aalysis of data received (relative efficiecy) the average value of relative efficiecy is calculated by addig all values of quatitative variable ad dividig the sum from the umber of values: R Sat = R Sat ( i) = 0,927 (2) i= The average mea of idicator R Įgyv (the implemetatio of real values compared to plaed values takig ito accout the goals defied) is calculated i the same way: R Įgyv = R Įgyv ( i) = 2,% (3) i= After carryig out the aalysis of positio ad dispersio of relative efficiecy data usig the methods of descriptive statistics we ca make the followig coclusio. The average mea of relative efficiecy is 0,927. Sice the average mea is always affected by remote values, the media equal to 0,933 was calculated. The average mea ad media of relative efficiecy do ot coicide, thus, the coclusio is made that the relative efficiecy of project evaluatio criteria is asymmetric. The coefficiet of asymmetry calculated equals 0,430. This meas that the data is distributed asymmetrically, i.e. their distaces from the average mea are uequal; also, most of them are lower tha the average mea. Thus, the relative efficiecy of most of the criteria is lower tha average. The coefficiet of kurtosis, equal to -,378, showed that the estimated values of relative efficiecy of process evaluatio criteria are cocetrated ot aroud the average mea, but more remotely from it. Characteristics of dispersio, i.e. dispersio ad stadard deviatio showed that the values of evaluatio criteria are ot very remote from the average mea. Sice the estimated average of relative efficiecy process evaluatio criteria is less tha, the coclusio ca be made that the real values of implemetatio of most of these criteria are lower tha the plaed oes. However, the remote values are ifluetial. Evaluatio of expeses for quality Iteratioal stadard defies expeses for quality as expeses i order to guaratee satisfactory quality ad losses because of iadequate quality. Specialists of orgaizatios are ot certai about what should be regarded as expeses for quality ad how to separate them from other expeses, as well as defie them precisely ad maage their accoutig. It has bee estimated that expeses for quality of productio firms ad compaies comprise from 5 to 30 percet ad those of service orgaizatios from 20 to 35 percet of total expeses (Kaziliūas 2007). Expeses i a eterprise are classified ito the followig groups: evaluatio expeses, prevetive expeses, iteral malfuctio expeses ad exteral malfuctio expeses. The followig characteristics of relative efficiecy are estimated for relative expeses as well: arithmetic average of relative expeses of process evaluatio criteria, dispersio characteristics of estimated relative expeses, dispersio of relative expeses. Estimated dispersio characteristics of values of relative expeses showed that these values are o a average ot very remote from their arithmetic average. Usig the methods of descriptive statistics ad after the estimatio of positio ad dispersio of relative expeses data we ca make the followig coclusios based o the results: The average mea of relative expeses of process evaluatio criteria is 0,942. Sice the average mea is always affected by the remote values, media equal to 0,977 was calculated. The arithmetic average ad media of relative expeses do ot differ much. However, after verifyig the asymmetry of process evaluatio criteria of relative expeses, coefficiet of which equals -2,82, ad after estimatig the coefficiet of kurtosis, which is high ad equals 9,755, we come to a coclusio that the data is distributed asymmetrically, i.e. at the uequal distaces from the both sides of the average mea. Also, the ifluece of remote values is major. The characteristics of dispersio, i.e. dispersio ad stadard deviatio showed that the values are ot very remote from the average mea. Sice the estimated relative expeses for most of the process evaluatio criteria is less tha, the coclusio ca be made that the expeses for the implemetatio of most of these criteria are lower tha plaed, however, several criteria have major ifluece o the geeral average. Evaluatio of the effectiveess of the process criteria Kowig the relative efficiecy ad relative expeses for implemetatio of each project evaluatio criterio, we ca evaluate the effectiveess of evaluatio criteria of quality maagemet processes of a eterprise E Sat : 859

4 E R V S Sat Fakt Pla Sat = = (4) I Sat V Pla S Fakt After performig the calculatios of process evaluatio criteria, the date received is graded ad arraged i descedig order. I order to evaluate the effectiveess of processes, the relative efficiecy ad relative expeses were used, i.e. two idepedet variables. Whe calculatig the effectiveess of the process evaluatio criteria accordig to formula, the relatioship betwee relative efficiecy ad relative expeses was estimated. Thus, it is ecessary to determie whether there is relatioship betwee these two variables. Correlatio relatioship does ot show, which variable is the cause ad which oe is the effect. They prove that a variatio of oe variable cause the variatio of the other oe (Rudzkieė, 2005). Kowig that there is a statistical relatioship (correlatio) betwee the two variables, it ca be stated that their variatio is iterdepedet. However, we ca ot say which variable causes these chages based oly o correlatio because correlatio does ot show the cause of chage. Thus, we use Formula 5 to estimate the correlatio coefficiet: r = i= ( x x i σ σ x y )( y y) i = 0,63 The estimated mea of the correlatio coefficiet shows correlatio of medium stregth. The coefficiet of determiatio is frequetly used i statistics; it shows what part of the variatio of oe variable ca be explaied by the variatio of values of the other variable. The coefficiet of determiatio R 2 is equal to the square of the coefficiet of correlatio betwee the variables X ad Y (Rudzkieė, 2005): 2 2 R = r = 0,63 2 xy = 0,398 (6) Coefficiet of determiatio shows that 40 % of variatio of Y (relative expeses) ca be explaied by variatio of X (relative efficiecy). It is also importat to determie how these values affect each other. Thus, the ature of iterdepedecy of these values has to be determied usig the methods of regressio aalysis. Multi-factor liear regressio methods are used. After performig the correlatio regressio aalysis we ca state that 40 percet of variatio of relative expeses ca be explaied by variatio of relative efficiecy. The evaluatio of quality culture of a orgaizatio After aalyzig the experieces of the implemetatio of quality maagemet systems (QMS) i various orgaizatios it has bee established that the implemetatio of QMS is the most efficiet whe the project of implemetatio is coordiated directly by the executives of the compay ad a well-proportioed team for the implemetatio of the QMS is formed from professioal maagers ad the employees of the compay; thus, the ew quality culture is beig formulated purposefully. If the quality policy of the authorities is ot clear or ot defied well eough or if the executives do ot egage i strategic maagemet of improvemet processes or if they expect that a group of "authorized" persos will create the system i some miraculous way or if the QMS is beig implemeted oly because of exteral eeds, the implemetatio of quality system is slow, it does ot give the expected results ad is ot accepted by most of the employees of the eterprise. The implemetatio or improvemet of maagemet system is primarily strategic maagemet of chage. It will take time for a ew culture of quality maagemet system to spread throughout the orgaizatio ad chage the well-established work culture (Serafias & Ruževičius, 2009). The employees of a orgaizatio have various quality related opiios, beliefs, traditios ad experieces. This is called quality culture of a orgaizatio. Pursuit to uderstad this culture should be a part of the evaluatio of the quality related activity of a orgaizatio. While evaluatig the quality culture of the selected orgaizatio, questioaire surveys of the employees ad structured iterview with the represetative of the executives for quality were carried out. Respodets were give a questioaire, which cosisted of two parts: 5 questios reflect the drivig forces, the other 5 questios reflect the restraiig forces. The resposes were aalyzed usig the method of force field aalysis (see Table 2). The purpose of the method is to explore the drivig forces ad restraiig forces i order to perform ecessary positive chages i a orgaizatio. (5) 860

5 Effect Table 2. The implemetatio of quality culture i a orgaizatio Drivig forces Restraiig forces Effect 2,60 Good commuicatio Fear of the future,9 2,86 Traiig Lack of cofidece 2,66 2,57 Ivolvemet of employees Bad coordiatio 3,43 2,83 Rivalry Icompetet maagemet,89 3,77 Relatioship with cliet Lack of perceptio 3,4 4,36 3,03 After carryig out the research it was determied that the drivig forces are about 2 per cet stroger tha the restraiig forces. The coclusio was made that a positive opiio about the requiremets of quality maagemet is developig i the orgaizatio. Most of the employees of the admiistratio surveyed feel the fear of the future; however, they uderstad the values of the orgaizatio. The effectiveess of the performace depeds o ivolvemet ad cocetratio of the members of orgaizatio which are iflueced by the commuity of the values. Effectiveess is a result of orgaizatio culture ad ca be a category for evaluatio of culture. Thus the efficiecy depeds ot oly o orgaizatio of work, maagemet style, but also o persoal beliefs, attitudes ad values. Evaluatio of QMS coformity to quality stadards Auditig is widely used for the evaluatio ad aalysis of QMS. Certai advatages of auditig are its formality, cosistecy ad idepedecy. The results of auditig are based o facts whether it complies with the stadards of ISO 9000 series completely. From the first sight everythig seems appropriate; however, there are some drawbacks, too. Ispectios carried out i the eterprise do ot provide costat ad systematic cotrol of QMS elemets ad the system itself. The effectiveess ad completeess of auditig mostly deped of the qualificatio ad experiece of the auditor. Ispectios are performed simply i order to provide statistics, sice the auditor oly records the flaws ad mistakes; however, they do ot provide the kowledge about the factors causig them. Furthermore, the implemetatio of miimal stadards ca ot prove the effectiveess of QMS system fully because it oly correspods to 7 percet of performace of a quality system of a perfect eterprise (Еленева & Просвирина, 2003). The results of auditig ofte lack quatitative idicators of the effectiveess of QMS. Clear drawback of auditig is that there is o quality aalysis of the ecoomic basis of the system. This affects the effectiveess of QMS. It is importat to highlight what is preseted i the ISO 9000 stadard: iteral ad exteral auditig, requiremets of estimatios, aalysis, adjustig ad prevetive actios, customer feedback, costat improvemet also require the evaluatio of effectiveess. I order to improve the documetary ispectio of compliace with the requiremets of the ISO 900 stadard the authors suggest to use the evaluatio form (see Table 3). Table 3. Matrix of compliace with the requiremets of the stadard Processes No objective proof Some objective proofs Objective proofs Process evaluatio criteria table 3 cotiuatio Clear objective proofs Comprehesive objective proofs Geeral evaluatio This evaluatio matrix was created by the authors based o the evaluatio table of Europea Fud for Quality Maagemet (EFQM) Excellece Model. I Table 2 each factor is evaluated from 0 to 00 percet. Usig this evaluatio system it was established that the real compliace of the eterprise researched is just 55 percet of all the requiremets for idicators defied i the project. 86

6 Evaluatio by the priciples of maagig for sustaied-success Sice the ew ISO 9004: 200 stadard Maagig for the sustaied success of a orgaizatio a quality maagemet approach came ito force; eterprises ca use a ew system of istrumets of quality maagemet which allows performig a complex self-assessmet based o activities ad processes ad to improve the maagemet of activities which are ot defied i the ISO 900 stadard. It icludes maagemet of fiacial flows, developmet of the staff expertise, risk maagemet, evaluatio of work eviromet, process matchig, etc. Curretly fiace departmets of eterprises rather ofte work without takig ito accout the priciples of quality maagemet. Their activity is based o commo maagemet priciples of a orgaizatio, thus the employees of fiace departmet have the smallest role i the activity of maiteace ad improvemet of QMS. Usually the persoel departmet is resposible for employee traiig. Util ow this activity was limited to formal employee traiig without payig attetio to developmet of expertise. The eterprises who have implemeted the OHSAS 800 maagemet stadard, maage risks, pay attetio to the evaluatio of work eviromet. However, such moder quality maagemet methods as process matchig, self-assessmet, LEAN are rarely used ad the criteria for the evaluatio of their implemetatio have ot bee defied. Itegrated idicator: the efficiecy of QMS Effective maagemet of eterprise is becomig the essetial precoditio i order for a eterprise ot to simply survive but also to be competitive i the market as well as grow ad develop. Oe of the meas of effective eterprise maagemet to improve the effectiveess of maagemet is the evaluatio of efficiecy of quality maagemet system implemeted i the eterprise. Takig ito accout basic ad practical quality maagemet theories ad the results of complex research ad evaluatio of performace quality of a eterprise providig specific services, the model of evaluatio of efficiecy of quality maagemet system was implemeted i a certai eterprise is preseted. The mai isights of the parts of this model are preseted i Figure. Wide selectio of meas for performace evaluatio becomes a problem because i order to choose the right meas that would esure effective eterprise maagemet the executives have to kow advatages ad disadvatages of differet meas. Furthermore, it is essetial to take ito accout that the selectio of performace maagemet system is a idividual process for each eterprise. Accordig to A. Sližytė ad I. Bakaauskieė (2007), eve if a certai performace evaluatio system is selected, it has to be applied based o particularity ad the eeds of the eterprise. Efficiecy of process criteria Relative efficiecy Relative expeses Evaluatio of quality culture Questioaire surveys Iterwiev Efficiecy of quality maagemet system Auditig Compliace with stadards Evaluatio of priciples of maagemet for sustaied success Maagemet of fiacial flows Developmet of staff expertise Risk maagemet Evaluatio of work eviromet Figure. QMS efficiecy evaluatio model The developmet of evaluatio model has bee aggravated by the lack of data i the eterprise i order to make geeralized coclusios ad observe the dyamics of efficiecy. Data of oly oe year has bee aalyzed. After aalyzig this data the isights o the QMS efficiecy were prepared. Itegrated idicators were evaluated. Sice the importace of separate criterio is ot equal, we use Formula 8 where the 862

7 weighig coefficiet is itroduced. Cosiderig that the evaluatio of process criteria ad quality expeses are the most importat factors whe evaluatig the QMS higher weighig coefficiet is assiged to these idicators. Q KA = i= P m i i = P m + P2 m P m (8) Here: P Evaluatio of process criteria efficiecy, m 0.4; P 2 Evaluatio of quality expeses efficiecy, m 2 0.3; P 3 evaluatio of quality culture, m 3 0.; P 4 evaluatio of compliace with the stadard, m Based o this formula we calculate relative quality idicator of the eterprise researched. This idicator show the level of implemetatio of the quality goals set by the orgaizatio. I order to evaluate the efficiecy of QMS, the quality level idicator Q KL is calculated. I literature it is used to assess product quality, however, we ca also assess QMS usig the same method. QKA Q KL = (9) QKB After implemetig QMS i a eterprise it is strived for excellet performace which ca be relatively defied as oe. With these two idicators (Q KA - eterprise quality idicator, ad Q KB referece quality idicator of the results wated) we ca express the eterprise quality level Q KL The suggested model could simplify the idetificatio of priority spheres for quality improvemets, it would help to reveal the most efficiet meas ad ways to icrease added value. Coclusios The stadards implemeted cofirm the high level of the system itself but do ot guaratee its efficiecy ad success. It is essetial to struggle that the performace of maagemet systems would be real ad ot just formal. Oly the it will brig tagible beefit ad the results of efficiecy measuremet will give additioal material for strategic plaig of a orgaizatio. Whe evaluatig the QMS criteria ad quality costs, there is a statistical relatioship (correlatio) betwee the relative efficiecy of criteria ad relative expeses, their variatio is iterdepedet. Estimated value of the coefficiet of correlatio shows correlatio of medium stregth. 40% of variatio of relative expeses ca be explaied by variatio of relative efficiecy. For some of the process evaluatio criteria the estimated values of relative efficiecy, relative expeses ad effectiveess are very remote from the arithmetic mea value. Though their ifluece o the umeric value of average mea is ot sigificat, it has substatial ifluece o the evaluatio of orgaizatio quality maagemet system of a orgaizatio. After carryig out the evaluatio of quality culture a coclusio was made that the admiistrative employees of the orgaizatio do ot uderstad the quality maagemet priciples i the eterprise etirely, most of the employees thik of quality maagemet system as a source of additioal work. Some of the less qualified employees do ot uderstad the essece ad importace of quality maagemet system at all. Thus, it is recommeded to develop the systematic quality maagemet traiig for the admiistrative employees of the eterprise, which would iclude all the employees of the orgaizatio ad would be differetiated based o groups ad positios of employees. It was established that the real coformity of the performace processes of the eterprise researched is just 55 percet of all the requiremets for idicators defied by the ISO 900 stadard. This shows that ot eough attetio is beig paid to maiteace ad improvemet of quality maagemet system i the eterprise. Accordig to the aalysis of theoretical data ad empirical research, the model of the evaluatio of the effectiveess of the implemeted quality maagemet system was developed ad adjusted for the specific eeds of service eterprises. Model comprises quality expeses, processes, ad quality culture ad audit results evaluatio subsystems. Models also reflects ISO 9004:200 requiremets for the sustaied success of the orgaizatio that will come ito force i 200 ad that are ot defied i the ISO 900 stadard (e.g., maagemet of fiacial flows, developmet of the staff expertise, risk maagemet, assessmet of the work eviromet, process matchig, etc.). The suggested model could simplify the idetificatio of priority spheres for quality improvemets, it would help to reveal the most efficiet meas ad ways to icrease added value. 863

8 Refereces. Gitlow, H. S., Oppeheim, A. J., Oppeheim, R., & Levie, D. M. (2005). Quality Maagemet (3 rd editio). USA: The McGraw-Hill compaies, Ic. 2. Kaziliūas, A. (2006). Kokybės vadyba. Moografija. Vilius: Mykolo Romerio uiversitetas. 3. Kokybės vadybos sistemos. Pagridai ir aiškiamasis žodyas: LST EN ISO 9000:2005. Vilius: Lietuvos stadartizacijos departametas. 4. Kokybės vadybos sistemos. Reikalavimai: LST EN ISO 900:2008. Vilius: Lietuvos stadartizacijos departametas. 5. Kokybės vadybos sistemos. Veiklos geriimas. Rekomedacijos: LST EN ISO 9004: Vilius: Lietuvos stadartizacijos departametas. 6. Maagig for the sustaied success of a orgaizatio a quality maagemet approach: ISO 9004: 200. Geeva: Iteratioal Orgaizatio for Stadardizatio. 7. Rudzikieė, V. (2005). Socialiė statistika. Vilius: Mykolo Romerio uiversitetas. 8. Ruževičius, J., Adomaitieė, R., & Sirvidaitė, J. (2004). Motivatio ad efficiecy of quality maagemet systems implemetatio: a study of Lithuaia orgaizatios. Total quality maagemet & busiess excellece, 5 (2), Serafias, D. & Ruževičius, J. (2009). Aukštųjų mokyklų veiklos tobuliimo pokyčių kotekste įžvalgos. Ekoomika ir vadyba, 4, Sličytė, A., & Baraauskieė, I. (2007). Veiklos vertiimo sistemos projektavimas orgaizacijoje. Orgaizacijų vadyba: sistemiiai tyrimai, 43, Vveihardt, J., Nikaitė, I. (2008). Vertybių, kaip orgaizacijos kultūros elemeto, poveikis darbo veiksmigumui. Jauųjų moksliikų darbai, (7), Еленева, Ю. Я., & Просвирина, М. Е. (2003). Теоретические основы создания методов оценки систем менеджмента качества организаций. Иновационный менеджмент, 3,

*The most important feature of MRP as compared with ordinary inventory control analysis is its time phasing feature.

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