TFL Vsebine / Revija Poslovodno računovodstvo

Prispevek kaže informacijski vidik zagotavljanja kakovosti. Razpravlja o delnem sistemu informacijskega sistema, ki je namenjen neposrednemu vodenju kakovosti. Poleg tega pa obravnava tudi širši okvir notranjega poročanja, kot ga določajo nekateri standardi kakovosti in EFQM model odličnosti. Predstavljene so zahteve standarda »ISO 9001 Sistem vodenja kakovosti – zahteve« glede zagotavljanja podatkov, analize, informacij in poročanja. Podane so definicije, kot jih določa »ISO 9000 Sistemi vodenja kakovosti – Temelji in slovar« glede informacij in dokumentov, iz katerih črpamo podatke, ki jih s pomočjo analize pretvarjamo v informacije o kakovosti. Predstavljen je tudi vidik uporabe modela EFQM, kot orodja za pripravo informacij za potrebe poslovodstva pri pripravi strategij. Mnogi standardi s področja kakovosti podpirajo informiranje iz različnih vidikov, med njimi je izpostavljen »ISO 31.010 Upravljanje s tveganji-metode«. Pri prehodu iz multi-disciplinarnega načina dela v inter-disciplinarni način sodelovanja je v sklopu prizadevanj za celovitost potrebno tudi prizadevanje za celovitost in enovitost sistema notranjega poročanja.

This paper presents the information aspect of quality management. Discuss partial information system designed to support the management of quality. In addition, it also addresses the broader context of internal reporting, as defined by some quality standards and EFQM Excellence Model. Presents the requirements of the standard "ISO 9001 Quality Management System - Requirements" regarding the provision of information, analysis, and reporting of information. Given are definitions as defined in "ISO 9000 Quality management systems - Fundamentals and Vocabulary" of the information and documents from which we draw data by using the analysis transformed into quality information. Presented is the aspect of the use of the EFQM model as a tool to prepare information for management to develop strategies. Many standards in the field of quality support information from various aspects. Among them "ISO 31010 Risk management-methods" is exposed. In the transition from a multi-disciplinary way of working in inter-disciplinary mode of cooperation in the effort to integrity it is necessary to strive for the unity and integrity of the internal reporting system.