Bibliographic citations
Quijano, H., (2023). Impacto de la implementación de la norma ISO9001:2015 en la rentabilidad de los laboratorios clínicos de la ciudad de Trujillo, 2018 [Universidad Nacional de Trujillo]. https://hdl.handle.net/20.500.14414/20745
Quijano, H., Impacto de la implementación de la norma ISO9001:2015 en la rentabilidad de los laboratorios clínicos de la ciudad de Trujillo, 2018 []. PE: Universidad Nacional de Trujillo; 2023. https://hdl.handle.net/20.500.14414/20745
@phdthesis{renati/1047432,
title = "Impacto de la implementación de la norma ISO9001:2015 en la rentabilidad de los laboratorios clínicos de la ciudad de Trujillo, 2018",
author = "Quijano Jara, Hugo Reynerio",
publisher = "Universidad Nacional de Trujillo",
year = "2023"
}
The objective of the research was to evaluate the impact of the implementation of the ISO 9001:2015 standard on the profitability of clinical laboratories in Trujillo. Through a descriptive and exploratory approach, a 10-item checklist was used, applied to two laboratories certified under the ISO 9001:2015 standard. The financial statements were analyzed and profitability ratios were examined. Additionally, regression analysis was used to identify the relationship between the implementation of the management system and profitability indicators. The results showed notable improvements in the profitability of both laboratories: the first experienced increases of 5.82% in ROE, 8.89% in ROA and 14.72% in Return on Equity, while the second observed increases of 2.53% in ROE, 2.20% in ROA and 1.95% in Return on Equity, when comparing the periods before and after the adoption of the system. The statistical analysis revealed that the implementation of the ISO 9001:2015 standard directly impacted the ROE, with a coefficient of determination (R^2) of 85%, indicating a strong relationship between the implementation of the system and the increase in ROE. Therefore, it can be concluded that the implementation of the management system based on the ISO 9001:2015 standard in the clinical laboratories studied positively influenced the profitability indicators, with the ROE indicator being the one directly impacted, suggesting that quality standards can be an effective strategy to improve the profitability of clinical laboratories in Trujillo.
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