ISO 9000系列標準由國際標準化組織(International Organization for Standardization; ISO)之品保技術委員會(technical committee 176; TC 176)於1987年3月制定，我國亦於1990年3月將之轉訂為CNS 12680系列國家標準，並且由商品檢驗局(Bureau of Commodity Inspection and Quarantine; BCIQ)於1991年1月接受廠商申請驗證並頒發合格證書。本文針對國內廠商持續推動此品管制度對其組織效益之影響，以三個相關子題，進行實證探討，研究結論如下：
研究一：運用線性結構關係模式(linear structure relation; LISREL)探討廠商驗證後的持續性作法與組織效益之因果關係。研究結果發現，廠商驗證後之持續性作法直接影響組織內部效率；透過內部效率的提昇，進而影響到組織外部效能。然而，持續性作法對組織外部效能的直接影響則不具有統計上顯著。
研究二：運用多變量分析探討持續推動此制度之廠商與未持續者，在組織效益之認知差異及廠商未持續推動之原因。研究結果發現，前者在某些效益顯著高於後者；且廠商之驗證動機會影響此認知差異，但與廠商之規模無關聯。
研究三：以資料包絡分析方法，衡量驗證廠商達成其組織效益之相對效率，並挑選出最佳典範廠商以作為該產業標竿學習的對象，及針對缺乏相對效率的ISO驗證廠商指出其在持續改進做法上待加強之弱點。
整體而言，ISO 9000的實施帶給國內驗證廠商內部及外部效益，但主要在建置一有效的品管系統，以降低錯誤、重工或不良率等內部效益為主。實證亦顯示廠商的持續性作法與組織效益之因果關係，係透過內部效率的提昇，進而影響到組織外部效能。從管理的角度來看，這意涵著ISO 9000的實施，必須藉由廠商驗證後持續性作法對內部製程或管理效率的提昇來達成組織目標。另外一方面，藉由廠商達成其組織效益之相對效率衡量，管理者可用於偵測組織本身之政策限制，以提昇其管理效能。

The ISO 9000 series standards were formulated in March 1987 by Technical Committee 176 (TC176) of the International Organization for Standardization (ISO). Taiwan adopted ISO 9000 as the CNS 12680 national standard in March 1990; in January 1991 the Bureau of Commodity Inspection and Quarantine (BCIQ) was put in charge of processing applications for certification and awarding the certificates. The purpose of this dissertation is to empirically explore the effects in terms of organizational benefits of enterprises’ ongoing implementation after ISO 9000 certification in Taiwan. Several important findings were noted:
1. In the first part of the dissertation, the linear structure relation (LISREL) model is used to explore the causal relationship between firms’ ongoing operations after obtaining ISO 9000 certification and the organizational benefits. The empirical results indicate that ongoing operations can influence the internal efficiency of an organization directly, and that elevated internal efficiency also has an impact on the organization''s external effectiveness. However, the effect of ongoing operations on the external effectiveness of an organization does not appear to be statistically significant.
2. In the second part, Multivariate Analysis of Variance (MANOVA) and Multivariate Analysis of Covariance (MANCOVA) are used to explore the differences between firms that maintain certification and those that do not in terms of the benefits obtained from certification, and to examine the reasons for certified firms failing to maintain certification. Our findings show that those certified firms where implementation is ongoing gain more benefits from the standards than those where it is not. This study also demonstrates that firms’ certification motives have an impact on the strength of the relationship when assessing the difference in benefits. However, the size of the companies in this study proved to be irrelevant to this.
3. In the third part of the dissertation, an analytical approach based on data envelopment analysis (DEA) is proposed for measuring the relative efficiency of an ISO 9000 certified firm’s ability to achieve organizational benefits. The “best in class” of ISO performers can be further identified on the basis of their ranking with an efficiency score. The results also pointed up specific areas where improvement is needed in an inefficient or poor ISO performer.
The main conclusion drawn from this study is that the majority of businesses in Taiwan have achieved both internal and external benefits from ISO 9000. Furthermore, it was proved that the benefits attributable to ISO 9000 certification were mainly related to the production of an effective quality system that can assist in eliminating errors and reducing rework and scrap, etc. By building in quality at every stage, customer satisfaction should be improved. Although certification to ISO 9000 demonstrates an internationally recognized level of quality, it is less likely to provide enhanced market share and competitive edge for the implementers over time. The empirical results also reveal that there is a causal relationship between the process of implementing ISO 9000 and the benefits deriving from certification; the process whereby implementation affects the organization’s external effectiveness is an indirect one, operating through the medium of enhanced internal efficiency.
From the point of view of management, this implies that, in the implementation of ISO 9000, the organization''s objectives can be achieved through the improvement of internal processes or managerial efficiency using ongoing operations after obtaining certification. In addition, by measuring the relative efficiency of an ISO 9000 certified firm’s ability to achieve organizational benefits, managers can detect their organization’s policy constraints and evaluate the effectiveness of managerial activities.

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