What is a quality management system QMS. Quality management system and its tasks. What is needed to create a QMS organization

And eventually they arrived. In addition to (QMS, - ed.) The well-known model of business excellence (business excellence, - ed.), Lean production (lean-management, - ed.), paradigm,. Thanks to the low Russian materials on the topic: it can be difficult for a top manager not only to understand what to choose for himself from the listed arsenal. The problem arises and how to use it. (QMS - Quality Management Systems - QMS, - ed.) - the most mastered Russian market mechanism of scientific and practical management. Suffice it to say that, according to the survey, to which the brochure of the Ministry of Industry and Trade refers (Ministry of Industry and Trade, - ed.) “ Lean and quality management systems”, 97% of domestic industrial enterprises, covered by the study, according to the international standard ISO 9001. For comparison, only 36% of the sample worked with lean tools. But even most managers are not well versed in the opportunities that are available to them in the field of QMS. They make a system for them, and issue certificates. But the staff quickly rejects alien and incomprehensible "Western things". This says only one thing: even if you bought something on a turnkey basis, you still need to be able to use it, otherwise there will be no sense in the acquisition. Inside the QMS you will meet the same as in general in business management systems.

Types of QMS

Crystallizes in national or international standards. According to them, well-established approaches are reproduced on new ones after independent audits. There are universal and sectoral QMS. Universal, which claim to be able to be implemented in any company, regardless of size, field of activity and the point of the world where they operate, are represented by the famous standard ISO 9001 “Quality Management Systems. Requirements". enjoys a monopoly status among universal standards. Other well-known enough documents to become truly in demand, . Versatility has a number. Of these, the first in importance is that the introduction of detailed standards, with methods and examples, is impossible if it is universal. The fact is that the more details appear, the greater the role played by the specific situation of a particular implementing organization. It is impossible, for example, to write how to work within a system with the features of creating auto components, since universality means that according to the same standards, quality systems will be created at enterprises that do not work with auto components at all. This is how the QMS standard QS 9000 “Requirements for a quality system” appeared. Now this standard has already been canceled, but the giants approved it for themselves earlier - they adopted their automotive standard for quality management systems. Today there are many such industry standards: TL 9000 - QMS for the telecommunications industry, AS / EN 9110 - aerospace industry, ISO / DIS 22006 and UNI 11219 - QMS for Agriculture, ASQ E2014, IRAM 30100, HB 90.3 - Construction, IRAM 30000, ISO IWA 2, Guide 44, are standards for systems in education. Such standards exist in almost every industry today. See what you have.

At first, there was a certain antagonism between industry and universal standards. The International Organization for Standardization (- International Organization for Standardization, - ed.) was afraid that the development of individual standards would make ISO 9001 meaningless. It was probably not so much about the ambitions of ISO, but that the lack of more or less well-known QMS standards make it is impossible to formulate uniform requirements for all in this aspect in the international market. Ultimately, this is a blow to the development and integration of global trade. Industry standards like QS 9000 cannot, by definition, facilitate cross-border communications, since as highly specialized regulations they may be of interest to a relatively narrow circle of companies. However, the problem of the lack of details important for industries could not be solved otherwise than through individual standards of industry associations. Attempts have been made by ISO to produce adaptations of ISO 9001 for various industries. It is in line with this trend that the International Organization published ISO / TS 16949 - this is the same ISO 9001, only with details for the automotive industry. But such attempts cannot be considered successful. One way or another, in the end, it was possible to reach a compromise when groups of professional associations and interested parties at the national level still accept their QMS standards, but they are written in agreement with ISO based on the universal requirements of ISO 9001. The new standards reproduce the text of the universal document, and then add those details that are missing from it, but that are important for the industry. However, a number of “rebel” standards that are devoted to the problems of QMS in a particular industry, but ignore ISO 9001, still exist.

Quality management systems that organizations create for themselves stand apart. The fact is that some large organizations prefer not to rely on universal approaches, but to build something on their own, formalizing everything in the form of, for example, enterprise standards. These organizations are very proud of their own corporate-grown quality systems, sometimes exporting their experience to other companies. For example, a well-known organization for quality (American Society for Quality, - ed.) promotes connections of its members who are just implementing systems with other participants in the work who are ready to show and talk about their experience.

Why choose a QMS, lean management, some business excellence model, or an ERP system?

To do this, you need to understand what each of these tools can give you. Business Excellence Models – Today the most well-known are the Baldridge Model and the European Business Excellence Model (EFQM – ed.) – these are strategic, global approaches to management. If quality systems are focused on achieving the quality of products and services, then, for example, for EFQM, this is only part of the problem. This model is not even focused on quality, but on the results of work. Quality according to business excellence models is only part of the problem, and in the standards where their requirements are fixed, many other aspects are affected: Social responsibility and so on. It can be said without much stretch that the requirements of ISO 9001 cover 20-30% of the requirements of the European model of business excellence. Each specialist has his own methodology, but some management consulting experts believe that the implementation of a QMS is a good preparatory procedure for working with business excellence models.

A big problem for the manager is the choice between QMS and ERP systems or the integration of both, that is, simultaneous implementation. No doubt, both QMS and ERP are dedicated to work and compliance. But the two approaches differ in what is at the center of attention. For the QMS, the main thing is the automation of quality-related processes throughout the company, not only in the quality department. ERP, in turn, focuses on quality interactions and data in the supply chain and in production processes. there are some elements that overlap and entrepreneurs will inevitably have to choose which approaches to focus on. These are the following structural elements:

  • Management and documentation of nonconformities.
  • Work with complaints.
  • Supply quality, internal and external audits.
  • Change management.
  • Corrective and preventive actions.
  • Education.
  • Calibrating and maintaining tools for preventive action.

To decide whether to prefer the elements of the QMS or ERP, you must first of all study the needs of stakeholders in the organization well, understand the work processes well.

Lean management and quality management system relate to each other as the particular to the general. Lean is a set of specific tools, and ISO 9001, according to which quality management systems are usually implemented, is a set of requirements, and this regulatory document does not fundamentally spell out the methods and tools by which compliance with the requirements is achieved. This issue is left to the discretion of the heads of specific organizations. Another thing is that lean tools, that is, they can be part of the current QMS according to the international standard. It can even be said for which elements of the ISO QMS model lean tools are suitable as a mechanism for fulfilling established requirements: a process approach, continuous improvement processes, reducing variability, improving quality.

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On the eve of International Women's Day, our company's specialists held a field seminar in Grodno on the basis of the Grodno Regional Institute for the Development of Education "Requirements of ISO 9001:2015 (STB ISO 9001-2015). Actions on risks and assessment of opportunities in the context of improving the organization's risk-based management. Internal auditor of the quality management system (MS ISO 19011:2018, GOST ISO 19011-2013)”, as well as “Practical aspects of risk management in accordance with the requirements of ISO 9001:2015”.

FROM
The innovation management system helps organizations accumulate best ideas and constantly improve to keep up with the competition. Recently published new standard ISO from the series of standards on innovation management.

February 24-25 in the information and consulting training center our company held a seminar on the topic: “ISO / IEC 27001:2013: Information Technology, security methods, management systems information security. Requirements. Internal audit of the information security management system”. The event was attended by specialists from several leading enterprises in the field of information and telecommunication technologies: Banking and Financial Teleset CJSC, Bevalex JV, MultiTech Engineering LLC, Company with limited liability Light Well Organization.

On February 20-21, in Mogilev, the specialists of our company held a combined two-day training seminar on the topic “Requirements of ISO 17025:2017 (GOST ISO/IEC 17025-2019), STB ISO/IEC 17025:2007. Internal auditor of the laboratory quality management system GOST ISO 19011-2013, ISO 19011:2018). The event was held in the conference hall of the Metropol Hotel.

On January 29-30, the specialists of our company held a training seminar in our training center: “Requirements of ISO 9001:2015 (STB ISO 9001-2015). Actions on risks and assessment of opportunities in the context of improving the organization's risk-based management. Internal auditor of the quality management system (MS ISO 19011:2018, GOST ISO 19011-2013)"

January 27-28 on the basis of our company and remotely, for representatives of manufacturing enterprises medical devices: CJSC "SOLARLS", IOOO "Unomedical", UE "Alkopack", PK LLC "Respect-plus", LLC "FOTEK" (Yekaterinburg) held a seminar on the topic: "Basic requirements of the international standard ISO 13485: 2016. Internal auditor quality management system in accordance with the requirements of ISO 13485:2016, GOST ISO 19011-2013" the main speaker at which was the leading auditor of the "Russian Register Certification Association" Anna Vasilievna Gorbar.

The processing of biological materials in laboratories or elsewhere is essential to many industries: from the diagnosis of diseases to the pharmaceutical and scientific research. But it is clear that there are dangers in doing so. Efficient Management risks of biohazardous materials means less chance of accidents, less impact on environment, more efficient use of time and other resources. A new International Management System Standard has recently been published.

On January 16-17, 2020, our company held a two-day seminar on the topic: “Product quality and safety management system based on hazard analysis and critical control points (HACCP System (STB 1470-2012)). Requirements. Internal auditor of the security management system food products(HACCP (STB 1470-2012), ISO 19011:2018, GOST ISO 19011:2013)". The participants of the seminar were specialists from such enterprises as: JSC "Gomelkhleboprodukt" branch "Gomel Combine of Bakery Products", LLC "LibretikGroup", LLC "Fistaris".

Dear colleagues, partners and friends! The outgoing year 2019 has become milestone in the life of our company. On the way to creating management systems already well-tested by us and mastering completely new standards for our market, it was full of fruitful work and a series of bright events, in which hundreds of specialists from enterprises from Belarus, Russia, Kazakhstan, Latvia, Moldova and other countries took part .

We do not stand still - the geography and professional orientation of our activities are constantly developing and expanding. And we are sincerely glad that through the development, improvement of safety and quality systems, our work benefits an increasing number of enterprises in strengthening the economic stability of the business and obtaining new competitive advantages.

On December 12-13, our company organized and conducted a two-day training seminar "Lean Production as a tool for continuous development efficient business» in the city of Gorki, Mogilev Region, for specialists from two enterprises: Molochny Gorki JSC and Gorki Food Plant IOOO.

The event took place on the basis of "Milk Hills". The leader of the training was Alexander Voronin, candidate of technical sciences, practical specialist in operational and strategic management.

In order for the functioning of the organization to be successful, it is necessary to manage it in a systematic and visible way.

The management of an organization, along with other aspects of management, includes quality management.

A QMS is a system created in an organization to form a policy and goals in the field of quality, as well as to achieve these goals. A QMS, like any system, is characterized by its purpose, structure, composition of elements and links between them. University QMS - totality organizational structure, methodologies, processes and resources needed to implement the quality policy through planning, management, quality assurance and improvement.

The quality policy is the main document of the system. It defines the purpose of building and functioning of the QMS, as well as the obligations of top management to achieve the goals.

The QMS covers such areas of activity of the university as pedagogical, scientific, educational, administrative, economic. These areas are interconnected and in most cases intersect.

The functioning of the QMS is carried out through the involvement of all personnel, while top management(Rector of the University) takes over full responsibility for achieving quality goals.

Administrative influence on the QMS is based on the management of processes according to actual indicators. Its main goal is to create conditions capable of ensuring continuous improvement of the process. At the same time, the assessment of changes in the quality of the process is carried out on the basis of criteria.

The process of developing and implementing a quality management system includes the following steps:

  • choice of QMS model;
  • comparing the activities of the university with the requirements of the chosen model;
  • restructuring the activities of the university where necessary;
  • development and implementation of QMS documentation confirming the compliance of the university activities with the requirements of the model;
  • QMS certification, in order to improve the efficiency of business processes;
  • performance improvement based on continuous process improvement.

Solving the problem of improving quality educational service associated with the need to create an integrated management system. The construction of such a system based only on the evaluation of the results of any process is fundamentally untenable.

Effective quality management can only be achieved by managing procedures within the process itself. With regard to the university - through quality management of the provided scientific and educational services at all stages of specialist training

The cause of all errors is always wrong actions. In order to avoid mistakes, it is necessary to determine the correct sequence of actions, describe (formalize) them, develop instructions for implementation and control right action. In other words, the quality management of specialist training should be built in such a way that deviations from the specified requirements, if possible, are prevented, and not corrected after they have been discovered.

In this way, it is possible to ensure the reputation of the university as a reliable supplier of high-quality specialists with minimal risk for those businesses, organizations and individuals who can be considered as consumers of services.

Appointment of the QMS

The QMS is designed to ensure the quality of the services provided and "tune" this quality to the expectations of consumers. At the same time, the main task of the QMS is not to control each individual service, but the creation of a system that will prevent the occurrence of errors leading to poor quality of services.

As a result of the creation necessary conditions The QMS must ensure that university graduates meet the requirements of state educational standards wishes and recommendations of interested parties. With the proper functioning of the QMS, the costs of training specialists should be optimal.

Success can be achieved by implementing and maintaining a management system designed to continually improve performance, taking into account the needs of all interested parties.

QMS structure

QMS consists of the following elements: organization; processes; the documents; resources.

According to ISO definitions, an organization is a group of people and the necessary means, with a distribution of responsibilities, powers and relationships.

A process is a set of interrelated and interacting elements of activity that transform "inputs" into "outputs". Very often, the "inputs" of a process are the "outputs" of other processes.

The concept of procedure is important for the QMS. A procedure is an established way of carrying out an activity or process. A procedure can be called a process (a set of processes). On the other hand, it is a document that describes the rules for executing a process.

Document - information (meaningful data) placed on the appropriate medium.

QMS resources - everything that quality management provides.

What is needed to create a QMS organization?

  • identify the main processes of activity;
  • establish the sequence and interaction of processes;
  • determine the criteria and methods necessary to ensure the effectiveness of both work and process management;
  • ensure the availability of the resources and information necessary to support the operation and oversight of processes;
  • observe, measure and analyze processes;
  • take measures necessary to achieve planned results and continuous improvement of processes;

What is ISO?

In the 90s of the last century, the world community moved to a new stage in the development of quality management - quality planning.

The main task facing the producers of products and services at this stage is the complete satisfaction of the consumer.

This trend is reflected in new version ISO (International Organization for Standardization) 9000 family standards.

ISO is international organization for standardization, which is a world federation national organizations for standardization (ISO member committees).

The goal of ISO is the development of the principles of standardization and the design of standards based on them that promote integration processes in various fields and activities.

The standards developed by ISO are grouped into families. ISO 9000 is a series of ISO standards that are used to create and improve quality management systems for organizations and enterprises.

  • ISO ISO 9001. Contains a set of requirements for quality management systems. The current version is "ISO 9001:2008. Quality management systems. Requirements".
  • ISO 9000. Glossary of terms on the management system, a set of principles for quality management. The current version is "ISO 9000:2005. Quality management systems. Fundamentals and vocabulary.
  • ISO 9004 Provides guidance for achieving sustainable success for any organization in a complex, demanding and ever-changing environment by using a quality management approach. The current version is "ISO 9004:2009. Management to achieve the sustainable success of the organization. Approach based on quality management”.
  • ISO 19011. A standard describing methods for conducting audits in management systems, including quality management. The current version is ISO 19011:2011 Guidelines for auditing management systems.

Russian versions of standards:

GOST ISO 9000-2011 - analogue of ISO 9000:2005 (prepared by open joint stock company"All-Russian Research Institute of Certification" (JSC "VNIIS") based on the application of GOST R ISO 9001-2008)
GOST ISO 9001-2011 is an analogue of ISO 9001:2008 (prepared by the All-Russian Scientific Research Institute of Certification Joint Stock Company (JSC VNIIS) based on the application of GOST R ISO 9001-2008).

One of the most important points of these standards is their universality, the use by enterprises of various forms of ownership. All of them contain the norms and requirements that the quality management system must comply with, regardless of whether it is certified or not. It is for these purposes that the International Standards ISO 9000, ISO 9001, ISO 9004 are used. GOST R ISO 19011-2012 is used as a regulatory issue for organizing and conducting audits.

is an integral part of the overall enterprise management system, which should ensure the stability of the quality of products or services and increase customer satisfaction. Methodologically, QMS is a system of business processes built on the basis of a process management model and aimed at managing the quality of an organization's product or service.

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What is quality? Modern management specialists consider the concept of quality in four aspects, which reflect the evolution of the definition of the concept of quality with the development of not only production technologies, but also management science.
Half a century ago, the civilized world considered a product to be of high quality if it meets the standards. Over time, it became clear that this was not enough. Then, to the definition of quality, they added that the product must correspond to consumption, i.e. if the product meets the standards, but is not needed by the consumer, then it is not of high quality. Then, in the 80s, they came to the conclusion that a product cannot be called high-quality if it cannot be used. The quality must match the application. And finally, today product is called quality if, in addition to all of the above, it meets the expected needs of the consumer. Goods and services are produced by enterprises to meet the needs of consumers. These needs and expectations of the manufacturer must be formulated in clearly defined requirements - specifications. Specifications- an integral part of the technical specifications. So, if the enterprise management system is not debugged in accordance with QMS standards, then specifications often cannot provide quality in its modern sense.

What does the QMS give to the consumer? First of all, the assurance that the manufacturer aims to continuously improve quality and meet its needs and expectations. Formal confirmation that the company has actually implemented Quality Management System and it matches international standards is management system certificate issued by an independent certification body.

    What will the implementation of a quality management system in an enterprise give?
  • the company's resources are focused on meeting the needs and expectations of consumers;
  • there is an optimization in the control system;
  • with ISO 9001 certification, the company is more likely to become the preferred supplier for large companies international level;
  • With the correct implementation of the QMS, competitiveness in the market increases.

The quality management system (QMS) is part of the enterprise management system. Its goal is to ensure the stable quality of the services or products that the company produces. In this article, we will understand what a quality management system is. in simple terms, let's give step by step algorithm its implementation and consider the role of the financial director in this process.

Documents confirming the stability, reliability and prospects of the company, such as reporting under IFRS or, have been supplemented with a certificate of compliance of the QMS with the requirements of ISO 9001. Proper implementation of the quality management system will allow the company to receive a number of advantages:

  • improve manageability, competitiveness, quality of products and services;
  • reduce costs;
  • make the company customer-oriented.
See also Effective Internal Control: How to Deal with Risks and Key Issues in Setting Up an Internal Control System.

SMC is...

A quality management system is a system that ensures efficient work companies, including in the field of product quality management. The most effective when creating a QMS are the requirements fixed in the international QMS standards ISO 9000 series.

Note that an effective system can be created without focusing on the ISO 9000 series standards. However, in order to certify it, that is, to obtain a document indicating that the company's processes are effective and aimed at constantly improving the quality of products or services, the QMS must comply with the requirements ISO 9001-2000 standard. Therefore, we will consider its creation from the point of view of the requirements of ISO 9001.

In order to build a QMS in accordance with ISO 9001 standards, it is necessary:

  • develop a document that formulates the goals and objectives of the QMS, as well as the principles for achieving them (“quality policy”);
  • develop regulatory documents describing and regulating business processes ();
  • think over an effective mechanism for implementing the requirements regulated by the regulatory framework;
  • prepare staff.

When forming all these elements, the basic principles of quality management should be taken into account. Consider the implementation of the QMS in stages.

Principles of building a quality management system

When building a QMS, one should be guided by the principles formulated in the ISO 9000 QMS standard:

  1. consumer orientation,
  2. leader leadership,
  3. employee involvement,
  4. process approach,
  5. continuous improvement,
  6. fact-based decision making
  7. mutually beneficial relationships with suppliers.

Model of a quality management system based on process approach, looks like that:

Stages of QMS implementation in the company

Let us consider in detail all the stages of the implementation of the QMS in the enterprise.

Stage 1. Management decision

The manager must decide on the start of the project, notify the company's employees, and also create the prerequisites for the rapid implementation of all other stages. At this stage, it is necessary to formulate the goals of building the system, highlight the processes that need to be controlled at the top level, and the criteria for assessing their quality. Subsequently, the goals must be recorded in a document called "Quality Policy", which also describes the principles for achieving them.

Stage 2. Personnel training

Personnel must understand the theory of quality management, ISO 9000 series standards, master the theory of the process approach, as well as the basic requirements for the implementation of the QMS. Training in the use of the system can be carried out both with the help of consultants and independently, if the company has an employee who has experience in setting it up.

Stage 3. Formation of the QMS implementation program

Implementation of the QMS is a complex and lengthy project for up to one and a half to two years. Therefore, it is necessary to draw up a program that should include:

  • description of implementation stages;
  • a list of people responsible for each stage of the project. As a rule, they are chosen from among top managers, as well as specialists who know best the specifics of the work of their departments;
  • implementation budget. It includes both the costs of certification and the payment of consultants, if they are involved, as well as the cost of further staff training and the cost of distracting management from the main work for the project. When setting up, you can do it on your own, however, distracting top management from the main work, as well as training your own specialists of the required level, can cost more than the services of a consulting company;
  • procedure for evaluating the implementation of the QMS. The criteria by which management will be able to determine whether it was possible to achieve the goals set at the beginning of the project are indicated.

After compiling the program, you can proceed to the direct formulation of the QMS.

Stage 4. Description and optimization of business processes

The described business processes must be optimized, that is, all non-compliance with the requirements of the standard and duplicative ones should be eliminated, as well as new ones should be developed in accordance with the rules of the standard. Most often, companies do not have a “Customer Satisfaction Assessment”, which is required by the standard. Therefore, it is necessary to develop a system of indicators, as well as procedures necessary for the implementation and monitoring of this process.

Stage 5. Development of regulatory documentation

At this stage, normative documents, regulations and procedures are formed that ensure the work of the QMS. The basis for them is usually a set of documents already existing in the enterprise, which is modified and supplemented in accordance with the requirements of the standard.

First, based on the "Quality Policy", a document called "Quality Manual" is prepared. It contains the main provisions governing activities: the delineation of areas of responsibility, requirements for the quality service, a description of the procedures for ensuring it, the procedure for maintaining the QMS document flow, a description of the complaint handling procedure, etc.

The next level of documents is called "System-Wide Documented Procedures". According to the ISO 9001 standard, six procedures should be carried out:

  1. document management,
  2. data management (records),
  3. audit management,
  4. management of products that do not meet standards (the process of identifying defects and the procedure for their disposal),
  5. management of actions that correct nonconformities,
  6. management of measures to prevent the occurrence of nonconformities.

Documents of the next level describe the rules for effective planning, implementation and management of processes. These documents include working procedures, job descriptions workers, flow charts.

The basis of the "pyramid" of documents is data confirming that the requirements of the QMS are implemented in practice. These are reports on the work done, entries in the operation logs, etc., that is, a documentary basis daily work employees.

When preparing regulatory documentation, it is necessary to take into account the requirement of the ISO 9001 standard on the competence of the personnel performing the work. This means that the regulatory documents should describe the process of employees' access to regulatory documentation, as well as the requirements for personnel competence (level of knowledge, work experience), a program to improve the level of employees if necessary, an employee motivation system, etc.

It should be noted that the effective use of a large number of regulatory elements requires the presence in the organization.

Stage 6. Testing and internal audit of the quality management system

After developing all normative documents trial operation begins. You can start processes gradually, for example, first implement control over the procurement process, then production, etc. Pilot operation is accompanied by internal audit, special procedures for verification of work. At the beginning of operation, they are carried out frequently (perhaps once a week), then less frequently (once a month or even a quarter).

For internal audit purposes it is necessary to fix quantitative indicators of quality, for example, rejection rate, customer satisfaction rate, return rate, etc., to which it is necessary to strive. To determine the value of such indicators, similar indicators of industry leaders are usually used. Internal audits should identify inconsistencies between current work and the requirements of the standard. These deviations must be recorded. Then, based on the results of the audit, adjust the work of employees, as well as regulatory documentation, in order to avoid deviations in the future. All this work should also be documented.

Stage 7. Certification

In order to certify the QMS, it is necessary to submit an application to the certification body. Initially, a number of documents should be submitted to the certification body:

  • certification statement,
  • all documents (“Quality Policy”, “Quality Manual”; company organizational chart, documented procedures and other developed documents),
  • list of the main consumers and suppliers of the enterprise.

Specialists of the certification body conduct an examination of the submitted documents within a month. The examination may include a visit by representatives of the certification body to the enterprise to check the QMS in operation. Based on the results of the audit, a protocol is drawn up in which all inconsistencies between the system and the requirements of the ISO 9001 standard are recorded. Usually, according to the results of the first stage of the audit, more than a hundred inconsistencies are found, and the task of the enterprise is to eliminate them as soon as possible and prove it to the certification body. As a rule, these operations take 1-4 months.

After that, the actual certification of the QMS is carried out. If all significant discrepancies are eliminated, the company is issued a certificate, it is issued for about a month. Repeated (surveillance) audits of the QMS are carried out by the certification body at regular intervals. They confirm that the company has not only implemented the system, but is constantly improving it. The cost of such an audit is approximately one third of the cost of primary certification.

The role of the financial director in the implementation of the QMS

Majority Russian enterprises have existed for a long time and work according to historically established rules. In order to change these rules in accordance with the QMS, a strong administrative resource is needed: the CEO and CFO must not only take an interest in such changes, but also manage them. Often financial directors act as a coordinator of the process of building a system and are directly involved in the description and systematization of procedures within the framework of this work.

The setting of the QMS sometimes pushes the financial service to draw up accounting and management reporting in accordance with international standards. After all, accounting under IFRS and financial management in accordance with ISO are very close in their idea.