Влияние систем менеджмента качества на финансовые показатели компаний: концептуальный подход
This article is intended to summarize the key works on Quality Management in order to obtain a unified theoretical basis. Applicability to Russian companies is discussed. Differences between the classic quality paradigm and the TQM ideas are focused and studied thoroughly. Basing on the most recognized works of Crosby, Juran and Deming, the history of Quality Management ideas development is shown. Mechanisms of impact of implemented quality management systems on company results are shown, since it is required in order to perform an empirical study of quality management effectiveness. Also several aims for empirical studies are proposed. Possibility of Quality Management implementation for Russian companies is also discussed.
Today the increasing number of constant consumers is a strategic aim for any organization which is possible to be achieved only under condition of continuous perfection of organizational activity quality. If the service representation doesn't correspond to the consumers’ expectations they lose their interest to the service organization, if it does correspond or surpass their expectations they probably would readdress to service provider. For this reason the service organization should more precisely reveal consumers requirements and expectations, namely provider should constantly measure its service quality.
In the given work approaches by the Russian and foreign researchers in the field of quality management are studied and analyzed in details, namely:
- approaches to the «service quality» definition;
- the basic components of service quality management process;
- service organization quality model.
The purpose of research work consists of ISQM (Innovation System of Quality Management) model creation taking into account features of TCS providing, which, in turn, is targeted on TCS company purposes achievement in the field of quality by means of:
- setting the control values of TCS quality indicators;
- measuring of the reached results and their comparison with expected results;
- effective management decision making as a result of carrying out the analysis of managerial activity in the field of quality on the basis of the report containing recommendations for the company activity improvement, prepared due to the results of measuring and collecting quality indicators.
Company value is one of the most important measures of business effectiveness and corporate investment and management decisions. The article investigates different methods of company value assessment and comparison of theoretical and the real price of merger between Pyaterochka Holding N. V. and Perekrestok Holdings Ltd.
The collection contains materials of the All-Russian conference with foreign participants of the invitation, which addressed topical issues in the field of public private partnership, quality management, education, IT service management and services, transport and information security. The collection is intended for heads of organizations and enterprises of different directions, managers of organizations, as well as scientific and technical workers engaged in the development and implementation of integrated quality assurance systems of production enterprises.The materials may also be useful to students and graduate students studying in the relevant fields and professions, in their scientific and educational activities.
Target company valuation in mergers and acquisition (M&A) deal can depend on the type of the acquirer. There is a prevalent opinion that strategic investors pay more for the target company shares than financial investors, which usually pay less. In this article we use regression analysis in order to examine this hypothesis. We take EV/EBITDA deal multiple as a dependent variable in the model. Our analysis shows that hypothesis cannot be rejected. Thus owners of the target companies should consider strategic investors as preferred option in M&A deal, since they can pay more.
This paper analyses from a financial perspective one of the most controversial of company assets, namely goodwill. The controversial nature of goodwill lies not only in its definition but also in its evaluation and accounting disclosure, giving rise in recent years to an important line of research centred on impact of goodwill on company performance.
The paper has a two-fold objective: First, to compare international and national standards of accounting of goodwill, to work out a number of suggestions for unification and optimising of accounting methods; and secondly to evaluate the impact of goodwill from the perspective of company value. The comparison focuses on the advantages and potential complexities of international standards highlighting the many problems and ambiguities that will arise in the application of those rules for Russia. On the other hand, we underline that both the acquired and the generated goodwill influence the value of a company and unifiacation of accounting methods is inevitable.
The Conference is focused on the actual problems in the field of Quality Management, Transport and Information Security, Information Technologies (Navigation and Information Systems, Information Security Systems and Computer Security, Transport Security Management, Information and Communication Technologies in Education, Scientific Research and Economy, Automation of Business Processes, Automated Systems of Control and Quality Management, Quality Management Systems including Integrated Systems of Quality Management of Information Systems (Implementation, Certification, Auditing), Engineering Management, IT Service Management, Management of Projects and Risks as well as other issues related to the field). Previous Conferences on these topics revealed great interest of both Russian and foreign researchers in this issues. Organizing and hosting the 2016 IEEE Conference on Quality Management, Transport and Information Security, Information Technologies (IT&MQ&IS) in Russia is of great value for exchange of research ideas and practical results in this field, for discovering new problems and development trends, for development of new effective practical methods and tools targeted on solving complex practical problems. During the IT&MQ&IS 2016 Conference sessions, it is expected and planned to discuss a wide range of issues, both of theoretical and practical value. One of the key Conference aims is also attracting young researchers and practitioners to discussions and exchange of ideas with the professional community.