Quality management systems — Managing an organization for quality results — Guidance for realizing financial and economic benefits

This document gives guidelines for realizing financial and economic benefits by applying a top-down structured approach to achieving financial and economic benefits. The structured approach uses the quality management principles and quality management system described in the ISO 9000 family of management system standards to: a) monitor and manage trends in key performance metrics; b) take improvement action based on the observed metrics. This document is directed specifically to the top management of an organization. This document is applicable to any organization, whether from the public, private or not-for-profit sector, regardless of its business model, revenue, number of employees, diversity of product and service offerings, organizational culture, complexity of processes, place or number of locations. This document complements ISO 9001:2015 and ISO 9004:2018 for performance improvements and provides examples of achievable benefits from the application of concepts in those standards. This document identifies associated practical management methods and tools to assist in realizing the benefits.

Systèmes de management de la qualité — Gestion d’un organisme pour des résultats qualité — Recommandations pour réaliser des bénéfices économiques et financiers

Le présent document donne un cadre directeur pour réaliser des bénéfices économiques et financiers grâce à la mise en application d’une approche descendante structurée en matière de management. Cette approche structurée s’appuie sur les principes de management de la qualité et le système de management de la qualité décrit dans la famille de normes de systèmes de management ISO 9000 afin: a) de surveiller les indicateurs de performance clés et d’établir des tendances; b) d’entreprendre des actions d’amélioration en fonction des indicateurs observés. Le présent document est spécifiquement destiné à la direction d’un organisme. Le présent document s’applique à tout organisme, qu’il évolue au sein du secteur public, privé ou à but non lucratif, indépendamment de son modèle d’exploitation, de son chiffre d’affaires, de son effectif, de la diversité de ses produits et services, de sa culture organisationnelle, de la complexité de ses processus, de son implantation ou du nombre de ses sites. Le présent document complète l’ISO 9001:2015 et l’ISO 9004:2018 en ce qui concerne l’amélioration des performances, et fournit des exemples de bénéfices attendus suite à la mise en pratique des concepts de ces normes. Le présent document identifie des méthodes et outils pratiques de management associés qui permettent de réaliser des bénéfices.

Sistemi vodenja kakovosti - Vodenje organizacije za doseganje rezultatov kakovosti - Napotki za doseganje finančnih in ekonomskih koristi

General Information

Status
Published
Publication Date
19-Apr-2021
Current Stage
6060 - International Standard published
Start Date
20-Apr-2021
Due Date
08-Mar-2021
Completion Date
20-Apr-2021

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SLOVENSKI STANDARD
SIST ISO 10014:2021
01-junij-2021
Nadomešča:
SIST ISO 10014:2006
Sistemi vodenja kakovosti - Vodenje organizacije za doseganje rezultatov
kakovosti - Napotki za doseganje finančnih in ekonomskih koristi
Quality management systems -- Managing an organization for quality results -- Guidance
for realizing financial and economic benefits
Systèmes de management de la qualité -- Gestion d’un organisme pour des résultats
qualité -- Recommandations pour réaliser des bénéfices économiques et financiers
Ta slovenski standard je istoveten z: ISO 10014:2021
ICS:
03.100.70 Sistemi vodenja Management systems
03.120.10 Vodenje in zagotavljanje Quality management and
kakovosti quality assurance
SIST ISO 10014:2021 en,fr
2003-01.Slovenski inštitut za standardizacijo. Razmnoževanje celote ali delov tega standarda ni dovoljeno.

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SIST ISO 10014:2021

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SIST ISO 10014:2021
INTERNATIONAL ISO
STANDARD 10014
Second edition
2021-04
Quality management systems —
Managing an organization for quality
results — Guidance for realizing
financial and economic benefits
Systèmes de management de la qualité — Gestion d’un organisme
pour des résultats qualité — Recommandations pour réaliser des
bénéfices économiques et financiers
Reference number
ISO 10014:2021(E)
©
ISO 2021

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SIST ISO 10014:2021
ISO 10014:2021(E)

COPYRIGHT PROTECTED DOCUMENT
© ISO 2021
All rights reserved. Unless otherwise specified, or required in the context of its implementation, no part of this publication may
be reproduced or utilized otherwise in any form or by any means, electronic or mechanical, including photocopying, or posting
on the internet or an intranet, without prior written permission. Permission can be requested from either ISO at the address
below or ISO’s member body in the country of the requester.
ISO copyright office
CP 401 • Ch. de Blandonnet 8
CH-1214 Vernier, Geneva
Phone: +41 22 749 01 11
Email: copyright@iso.org
Website: www.iso.org
Published in Switzerland
ii © ISO 2021 – All rights reserved

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SIST ISO 10014:2021
ISO 10014:2021(E)

Contents Page
Foreword .iv
Introduction .v
1 Scope . 1
2 Normative references . 1
3 Terms and definitions . 1
4 Top-down structured approach to realize financial and economic benefits .3
4.1 Overview . 3
4.2 Top-down structured approach . 4
4.2.1 General. 4
4.2.2 Stage 1 — Analysis of results . 4
4.2.3 Stage 2 — Analysis of processes. 5
4.2.4 Review and approve results of action taken . 7
Annex A (informative) Financial and economic benefits, related metrics and linkage to
quality management principles . 8
Annex B (informative) Examples of a structured approach to business performance
improvement .10
Annex C (informative) Self-assessment tool .16
Annex D (informative) Application of quality management system requirements .18
Bibliography .19
© ISO 2021 – All rights reserved iii

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SIST ISO 10014:2021
ISO 10014:2021(E)

Foreword
ISO (the International Organization for Standardization) is a worldwide federation of national standards
bodies (ISO member bodies). The work of preparing International Standards is normally carried out
through ISO technical committees. Each member body interested in a subject for which a technical
committee has been established has the right to be represented on that committee. International
organizations, governmental and non-governmental, in liaison with ISO, also take part in the work.
ISO collaborates closely with the International Electrotechnical Commission (IEC) on all matters of
electrotechnical standardization.
The procedures used to develop this document and those intended for its further maintenance are
described in the ISO/IEC Directives, Part 1. In particular, the different approval criteria needed for the
different types of ISO documents should be noted. This document was drafted in accordance with the
editorial rules of the ISO/IEC Directives, Part 2 (see www .iso .org/ directives).
Attention is drawn to the possibility that some of the elements of this document may be the subject of
patent rights. ISO shall not be held responsible for identifying any or all such patent rights. Details of
any patent rights identified during the development of the document will be in the Introduction and/or
on the ISO list of patent declarations received (see www .iso .org/ patents).
Any trade name used in this document is information given for the convenience of users and does not
constitute an endorsement.
For an explanation of the voluntary nature of standards, the meaning of ISO specific terms and
expressions related to conformity assessment, as well as information about ISO's adherence to the
World Trade Organization (WTO) principles in the Technical Barriers to Trade (TBT), see www .iso .org/
iso/ foreword .html.
This document was prepared by Technical Committee ISO/TC 176, Quality management and quality
assurance, Subcommittee SC 3, Supporting technologies.
This second edition cancels and replaces the first edition (ISO 10014:2006), which has been technically
revised. It also incorporates the Technical Corrigendum ISO 10014:2006/Cor 1:2007.
The main changes compared with the previous edition are as follows:
— it incorporates changes in ISO 9001:2015 quality management principles, rationale and concepts;
— it has been aligned with ISO 9001:2015 and complements ISO 9004:2018;
— the content of the document has been simplified, notably with respect to terminology and structure,
to make it more readily understood and applied by the interested parties, primarily top management.
Any feedback or questions on this document should be directed to the user’s national standards body. A
complete listing of these bodies can be found at www .iso .org/ members .html.
iv © ISO 2021 – All rights reserved

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Introduction
This document is intended to be used by top management. It provides guidelines for realizing financial
and economic benefits by applying a top-down structured approach. These can also be used to support
other types of management systems such as environmental, or occupational health and safety. The
structured approach monitors and manages key business and quality management metrics. Using
validated metrics as indicators of business performance, improvement actions are taken by applying
the quality management principles described in ISO 9000:2015 and the quality management system
of ISO 9001:2015. The guidelines in this document can be applied to an organization before or after
implementing ISO 9001:2015.
The quality management principles are:
a) customer focus;
b) leadership;
c) engagement of people;
d) process approach;
e) improvement;
f) evidence-based decision making;
g) relationship management.
Applying these principles throughout the organization is a strategic top management decision.
Financial benefits are realized within the organization by implementing and utilizing cost-effective
management system practices based on the seven quality management principles. The resulting
organizational and financial improvements are expressed in monetary form.
Economic benefits are achieved by:
— application of the seven quality management principles, which establish and enable a linkage
between effective management and the realization of financial benefits, economic benefits and
organizational goals (see Annex A);
— use of a structured Plan-Do-Check-Act (PDCA) continual improvement cycle, which identifies action
plans based on data and information resulting from implementation of the process approach;
— adoption of the quality management principles in daily operating practice, through:
— effective management of resources;
— implementation and monitoring of management system processes to improve the overall
effectiveness and efficiency of the organization.
Financial, economic and organizational benefits resulting from the application of the principles include,
but are not limited to:
— improved net revenues;
— improved budgetary performance;
— reduced costs;
— reduced business risks;
— improved cash flow;
— improved return on investment;
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— improved retained earnings;
— increased competitiveness (market share);
— improved customer retention and loyalty;
— optimized use of available resources;
— enhanced employee engagement;
— improved intellectual capital;
— optimized, effective and efficient processes;
— improved supply chain performance;
— reduction of unpredictable business results.
vi © ISO 2021 – All rights reserved

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SIST ISO 10014:2021
INTERNATIONAL STANDARD ISO 10014:2021(E)
Quality management systems — Managing an organization
for quality results — Guidance for realizing financial and
economic benefits
1 Scope
This document gives guidelines for realizing financial and economic benefits by applying a top-down
structured approach to achieving financial and economic benefits. The structured approach uses the
quality management principles and quality management system described in the ISO 9000 family of
management system standards to:
a) monitor and manage trends in key performance metrics;
b) take improvement action based on the observed metrics.
This document is directed specifically to the top management of an organization.
This document is applicable to any organization, whether from the public, private or not-for-profit
sector, regardless of its business model, revenue, number of employees, diversity of product and service
offerings, organizational culture, complexity of processes, place or number of locations.
This document complements ISO 9001:2015 and ISO 9004:2018 for performance improvements and
provides examples of achievable benefits from the application of concepts in those standards. This
document identifies associated practical management methods and tools to assist in realizing the
benefits.
2 Normative references
The following documents are referred to in the text in such a way that some or all of their content
constitutes requirements of this document. For dated references, only the edition cited applies. For
undated references, the latest edition of the referenced document (including any amendments) applies.
ISO 9000:2015, Quality management systems — Fundamentals and vocabulary
3 Terms and definitions
For the purposes of this document, the terms and definitions given in ISO 9000:2015 and the following
apply.
ISO and IEC maintain terminological databases for use in standardization at the following addresses:
— ISO Online browsing platform: available at https:// www .iso .org/ obp
— IEC Electropedia: available at http:// www .electropedia .org/
3.1
metric
verifiable measurement used for quantifying or evaluating a result
EXAMPLE Indicator; performance indicator; key performance indicator.
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3.2
financial benefit
organizational improvement expressed in monetary form
Note 1 to entry: Financial benefits should be realized by implementing cost-effective management system
processes.
3.3
economic benefit
benefit attained through the effective implementation of management system processes and resources
to generate value and improve the health and overall worth of the organization and its relevant
interested parties
3.4
dashboard
combination of numerical and graphical data displays used to present the performance and trends of
key results
EXAMPLE Traffic light charts; Pareto charts; pie charts; trend charts.
3.5
best practice
method that has been proven to work well and produce the best results, and is therefore recommended
to be adopted as a model
Note 1 to entry: A method described as a best practice has usually been tested over time and validated through
repeated trials before being accepted as worthy of broad adoption.
3.6
process approach
systematic approach to management in which an organization identifies, monitors and manages its
internal processes and their interactions
3.7
process owner
person with assigned responsibility and authority for a process
Note 1 to entry: The responsibilities of a process owner can include defining, developing and deploying the
process, communicating with interested parties, measuring and monitoring the results of the process and
continually improving the performance of the process.
3.8
benchmarking
activity of measurement and analysis that an organization can use to search for and compare practices
inside and outside the organization, with the aim of improving its performance
Note 1 to entry: Benchmarking can be applied to policies, strategies and objectives, processes and their operation,
products, services and the organization's structures.
3.9
leading indicator
metric (3.1) that gives an indication of expected performance
3.10
lagging indicator
metric (3.1) that gives an indication of past performance
3.11
productivity
ability to generate, create, enhance or deliver products, services and knowledge
2 © ISO 2021 – All rights reserved

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4 Top-down structured approach to realize financial and economic benefits
4.1 Overview
This document provides a two-stage top-down structured approach to assist top management in
identifying and realizing financial and economic benefits (see Figure 1). As presented in this document,
this approach is generic and applicable to any process or ongoing business condition (see Annex B).
In Stage 1, top management is responsible for identifying areas for improvement. The information is
then passed on to Stage 2 in the form of assigned actions to the process owners.
In Stage 2, the process owners are responsible for developing and implementing effective improvement
plans.
This same approach should be used to sustain improvements and achievements. The financial and
economic benefits are achieved by:
a) monitoring and analysing key performance metrics over time:
— in the context of the organization;
— that represent the changing needs and expectations of interested parties;
b) implementing improvement actions, based on the analysis of the metrics, using the quality
management principles together with the organization’s quality management system (see Annex D).
The quality management principles are supported by the process approach, the PDCA cycle and risk-
based thinking.
An organization should conduct an initial self-assessment, using the self-assessment tool provided
in Annex C, to establish a baseline to assess how effectively it is using the processes detailed in this
document. For organizations that have not yet developed a set of metrics and tools to identify and
recognize risks and opportunities, they can start with the self-assessment tool in Annex C to identify
gaps in their processes. As these processes improve, the organization will be in a better position to
recognize opportunities for improvement through the evaluation of its business results.
Figure 1 summarizes the top-down structured approach for:
— analysing results important to the organization’s financial and economic performance;
— identifying opportunities and metrics at risk;
— improving the underlying business processes.
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NOTE Numbers refer to the related subclauses.
Figure 1 — Top-down structured approach for analysis of results and analysis of processes for
continual improvement
4.2 Top-down structured approach
4.2.1 General
The approach for realizing financial and economic benefits is a two-stage process, as described in 4.2.2
to 4.2.4.
4.2.2 Stage 1 — Analysis of results
4.2.2.1 Evaluate current performance metrics
In Stage 1, top management starts by selecting a set of performance metrics.
NOTE 1 Particularly for small and medium-sized organizations, the performance metrics can simply be their
financial performance reports.
NOTE 2 For organizations that operate as not-for-profit, the performance metrics can be their goals and
objectives.
These metrics can include both leading indicators and lagging indicators.
Top management will then periodically review the ongoing performance of the organization's processes
and business results against the baseline of the initial set of metrics (see Figure 1).
4.2.2.2 Validate metrics
The next step in Stage 1 is ongoing validation that the performance metrics selected by top management
are relevant and useful. Validation should be conducted by correlating the performance metrics against
4 © ISO 2021 – All rights reserved

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trends of overall actual business performance and confirming that the results provide meaningful and
useful information on the performance of the management system.
4.2.2.3 Review results, trends and risks
This ongoing process will be an input to management's periodic review of performance as required
by the quality management system (e.g. shareholder meetings, board meetings, management reviews).
There can be synergies in reviewing all defined performance metrics and organization-level data
during management review.
Metrics found to have either unacceptable performance levels or adverse trends are thus identified.
Similarly, in this step, organizations can also identify metrics with exceptional results where there can
be beneficial lessons learned which are applicable to other parts of the organization.
4.2.2.4 Identify opportunities and metrics at risk
The next step is to analyse the results and trends to identify those that are at risk. This analysis is
performed against the organizational goals and expectations, including quality objectives. This should
include a review of the processes where the metrics indicate that the processes are not performing as
they should and are potential risks to ongoing performance.
For example, a performance metric that currently has acceptable performance levels but has an adverse
trend over time can represent a future risk if the adverse trend is not addressed in a timely manner.
Improvement actions should be identified to stop and reverse the trend (see Annex A).
Where process results are performing well against the organizational goals and expectations or
trending favourably, there can be opportunities to share best practices across the organization.
Organizations should consider the use of simple graphical tools such as dashboards. For example,
colour-coded “traffic light” charts can easily show trends. A metric in red colour indicates that the
process needs immediate management attention, yellow (amber) colour indicates that the underlying
process should be monitored more frequently, and green colour indicates that the process is operating
satisfactorily. The specification limits for red, yellow and green should be established in advance to
facilitate consistent communication.
Dashboards can include internal and external benchmarking to encourage organizations to achieve
higher performance.
4.2.2.5 Assign action plans
After the analysis of results, top management should assign actions to the appropriate process owner(s).
For metrics that indicate exceptional performance, top management can assign process owners to
analyse the critical success factors, identify best practices and endeavour to replicate the process
improvement successes in other areas.
For metrics showing unfavourable performance levels or adverse trends, process owners can be asked
to identify the root cause of unacceptable performance, determine necessary resources and take action
to reverse the trends or improve the performance of affected processes.
NOTE See ISO 10009 for guidance on root cause analysis.
4.2.3 Stage 2 — Analysis of processes
4.2.3.1 Introduction to the cycle
In Stage 2, process owners address actions assigned by top management resulting from the periodic
review of organizational performance and business results (see Figure 1).
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Once the actions are formulated, the process owners start improving processes as described in the
PDCA cycle. Following this, they report improvement in the operation of the processes and changes in
performance to top management for management review.
Details of the PDCA cycle for improvement of affected processes are described in 4.2.3.2 to 4.2.3.5.
4.2.3.2 Plan
Process owners who have been assigned by top management should develop improvement plans to
address the results or trends identified. The plans should include:
a) analysis of root causes of the results or trends;
b) actions to manage risks and opportunities;
c) changes to be made to the quality management system;
d) resources needed to complete the plan.
Resources should include people, infrastructure, work environment, monitoring and measuring
instruments, budgets, time available and communication tools.
For processes delivering unacceptable performance as measured against the selected performance
metrics, the process owners start by planning for the improvement of those processes.
Identifying the processes that influence a high-level business metric (e.g. operation cost, net profit)
can require a broader understanding of the overall business processes and the interactions between
them. Understanding such interactions can assist process owners in developing a more comprehensive
improvement plan.
4.2.3.3 Do
At this step, the process owner(s) should ensure that the plan is implemented as expected. This can
require both management system and existing business resources.
Process owners should verify that the improvement actions have adequately addressed the root cause
of the unacceptable performance levels or trends. For some processes, statistical control limits can be
established to monitor the stability of the business process results. When the performance is improved
and stable, results are reported to top management.
4.2.3.4 Check
At this step of the PDCA cycle, the process owners review the results of previously assigned actions to
determine the effectiveness of the improvement actions and whether they can be sustained. Improved
results are validated to demonstrate their impact on business performance.
4.2.3.5 Act
If the process owners are not satisfied with the results of the first pass through the PDCA cycle, they
should consider repeating the cycle until the desired results are achieved.
Once the process owners are satisfied with the results of the assigned actions, they should consider
other areas of the business where similar actions can be applied. At this point, the process owners will:
a) submit available evidence and results of the improved processes;
b) prepare a proposed improvement plan, including other areas of the organization;
c) report recommendations for deployment in other areas of the organization to top management for
their review and subsequent direction.
6 © ISO 2021 – All rights reserved

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4.2.4 Review and approve results of action taken
Top management will determine if the completed actions have produced the desired results and
whether they can be sustained. If the results are acceptable, the cycle repeats beginning at Stage 1
(see 4.2.2.1). The set of performance metrics should be evaluated based on learning from previous
PDCA cycles. They can be revised if applicable to facilitate the organization's ongoing identification,
monitoring and response to continual improvement and the needs of the business.
Top management should also consider:
a) other similar areas of the business for ongoing improvement;
b) recommendations from the process owners.
If the results are unacceptable, top management should review the assigned actions to determine the
reasons why. A new or revised action plan should be developed and assigned to process owners.
Metrics as an indication of improvements should be reviewed in the management review to ensure
gains are sustained or to identify needs for future changes.
After the full implementation of the top-down structured approach is complete (see Figure 1), a
reassessment should be undertaken (see Annex C). This is to evaluate the maturity and effectiveness of
the deployment and to periodically assess improvements.
© ISO 2021 – All rights reserved 7

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Annex A
(informative)

Financial and economic benefits, related metrics and linkage to
quality management principles
Table A.1 presents examples of potential benefits and metrics and their link to the management
principle.
NOTE See ISO 9000:2015 for a more detailed description of quality management principles and related
benefits.
Table A.1 — Potential financial and economic benefits and metrics
Potential benefits from
Management
applying the quality Potential metrics
principle
management principles
— Gross income or revenue
— Total expenses incurred, including material
— Improvement
costs, labour, utilities, taxes and depreciation
Improved net revenues
— Evidence-based
— Earnings before interest, taxes, depreciation
decision making
and amortization (EBITDA)
— Net income (profit and loss)
— Improvement
— Overall budget (cost) variance
Improved budgetary performance
— Evidence-based
— Cost performance ratio
decision making
— Process approach
— Budget and actual costs by major categories
— Improvement
Reduced costs or expenses
— Fixed versus variable costs ratio
— Evidence-based
decision making
— Days cash on hand
— Cash flow ratios
— Improvement
— Free cash flow (FCF)
Improved cash flow
— Evidence-based
— Discounted cash flow (DCF)
decision making
— Mean time between completion of work,
invoicing and receipt of payment
— Net income (profit and loss)
— Investment in the organization, including — Improvement
stock and retained earnings
Improved return on investment
— Evidence-based
— Time to payback decision making
— Return on investment (ROI)
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Table A.1 (continued)
Potential benefits from
Management
applying the quality Potential metrics
principle
management principles
— Market share (percentage of market — Improvement
attributed to the organization)
Increased competitiveness
— Evidence-based
— Time to market with new products or services decision making
— Customer satisfaction
— Customer engagement
— Custom
...

INTERNATIONAL ISO
STANDARD 10014
Second edition
2021-04
Quality management systems —
Managing an organization for quality
results — Guidance for realizing
financial and economic benefits
Systèmes de management de la qualité — Gestion d’un organisme
pour des résultats qualité — Recommandations pour réaliser des
bénéfices économiques et financiers
Reference number
ISO 10014:2021(E)
©
ISO 2021

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ISO 10014:2021(E)

COPYRIGHT PROTECTED DOCUMENT
© ISO 2021
All rights reserved. Unless otherwise specified, or required in the context of its implementation, no part of this publication may
be reproduced or utilized otherwise in any form or by any means, electronic or mechanical, including photocopying, or posting
on the internet or an intranet, without prior written permission. Permission can be requested from either ISO at the address
below or ISO’s member body in the country of the requester.
ISO copyright office
CP 401 • Ch. de Blandonnet 8
CH-1214 Vernier, Geneva
Phone: +41 22 749 01 11
Email: copyright@iso.org
Website: www.iso.org
Published in Switzerland
ii © ISO 2021 – All rights reserved

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ISO 10014:2021(E)

Contents Page
Foreword .iv
Introduction .v
1 Scope . 1
2 Normative references . 1
3 Terms and definitions . 1
4 Top-down structured approach to realize financial and economic benefits .3
4.1 Overview . 3
4.2 Top-down structured approach . 4
4.2.1 General. 4
4.2.2 Stage 1 — Analysis of results . 4
4.2.3 Stage 2 — Analysis of processes. 5
4.2.4 Review and approve results of action taken . 7
Annex A (informative) Financial and economic benefits, related metrics and linkage to
quality management principles . 8
Annex B (informative) Examples of a structured approach to business performance
improvement .10
Annex C (informative) Self-assessment tool .16
Annex D (informative) Application of quality management system requirements .18
Bibliography .19
© ISO 2021 – All rights reserved iii

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ISO 10014:2021(E)

Foreword
ISO (the International Organization for Standardization) is a worldwide federation of national standards
bodies (ISO member bodies). The work of preparing International Standards is normally carried out
through ISO technical committees. Each member body interested in a subject for which a technical
committee has been established has the right to be represented on that committee. International
organizations, governmental and non-governmental, in liaison with ISO, also take part in the work.
ISO collaborates closely with the International Electrotechnical Commission (IEC) on all matters of
electrotechnical standardization.
The procedures used to develop this document and those intended for its further maintenance are
described in the ISO/IEC Directives, Part 1. In particular, the different approval criteria needed for the
different types of ISO documents should be noted. This document was drafted in accordance with the
editorial rules of the ISO/IEC Directives, Part 2 (see www .iso .org/ directives).
Attention is drawn to the possibility that some of the elements of this document may be the subject of
patent rights. ISO shall not be held responsible for identifying any or all such patent rights. Details of
any patent rights identified during the development of the document will be in the Introduction and/or
on the ISO list of patent declarations received (see www .iso .org/ patents).
Any trade name used in this document is information given for the convenience of users and does not
constitute an endorsement.
For an explanation of the voluntary nature of standards, the meaning of ISO specific terms and
expressions related to conformity assessment, as well as information about ISO's adherence to the
World Trade Organization (WTO) principles in the Technical Barriers to Trade (TBT), see www .iso .org/
iso/ foreword .html.
This document was prepared by Technical Committee ISO/TC 176, Quality management and quality
assurance, Subcommittee SC 3, Supporting technologies.
This second edition cancels and replaces the first edition (ISO 10014:2006), which has been technically
revised. It also incorporates the Technical Corrigendum ISO 10014:2006/Cor 1:2007.
The main changes compared with the previous edition are as follows:
— it incorporates changes in ISO 9001:2015 quality management principles, rationale and concepts;
— it has been aligned with ISO 9001:2015 and complements ISO 9004:2018;
— the content of the document has been simplified, notably with respect to terminology and structure,
to make it more readily understood and applied by the interested parties, primarily top management.
Any feedback or questions on this document should be directed to the user’s national standards body. A
complete listing of these bodies can be found at www .iso .org/ members .html.
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ISO 10014:2021(E)

Introduction
This document is intended to be used by top management. It provides guidelines for realizing financial
and economic benefits by applying a top-down structured approach. These can also be used to support
other types of management systems such as environmental, or occupational health and safety. The
structured approach monitors and manages key business and quality management metrics. Using
validated metrics as indicators of business performance, improvement actions are taken by applying
the quality management principles described in ISO 9000:2015 and the quality management system
of ISO 9001:2015. The guidelines in this document can be applied to an organization before or after
implementing ISO 9001:2015.
The quality management principles are:
a) customer focus;
b) leadership;
c) engagement of people;
d) process approach;
e) improvement;
f) evidence-based decision making;
g) relationship management.
Applying these principles throughout the organization is a strategic top management decision.
Financial benefits are realized within the organization by implementing and utilizing cost-effective
management system practices based on the seven quality management principles. The resulting
organizational and financial improvements are expressed in monetary form.
Economic benefits are achieved by:
— application of the seven quality management principles, which establish and enable a linkage
between effective management and the realization of financial benefits, economic benefits and
organizational goals (see Annex A);
— use of a structured Plan-Do-Check-Act (PDCA) continual improvement cycle, which identifies action
plans based on data and information resulting from implementation of the process approach;
— adoption of the quality management principles in daily operating practice, through:
— effective management of resources;
— implementation and monitoring of management system processes to improve the overall
effectiveness and efficiency of the organization.
Financial, economic and organizational benefits resulting from the application of the principles include,
but are not limited to:
— improved net revenues;
— improved budgetary performance;
— reduced costs;
— reduced business risks;
— improved cash flow;
— improved return on investment;
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— improved retained earnings;
— increased competitiveness (market share);
— improved customer retention and loyalty;
— optimized use of available resources;
— enhanced employee engagement;
— improved intellectual capital;
— optimized, effective and efficient processes;
— improved supply chain performance;
— reduction of unpredictable business results.
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INTERNATIONAL STANDARD ISO 10014:2021(E)
Quality management systems — Managing an organization
for quality results — Guidance for realizing financial and
economic benefits
1 Scope
This document gives guidelines for realizing financial and economic benefits by applying a top-down
structured approach to achieving financial and economic benefits. The structured approach uses the
quality management principles and quality management system described in the ISO 9000 family of
management system standards to:
a) monitor and manage trends in key performance metrics;
b) take improvement action based on the observed metrics.
This document is directed specifically to the top management of an organization.
This document is applicable to any organization, whether from the public, private or not-for-profit
sector, regardless of its business model, revenue, number of employees, diversity of product and service
offerings, organizational culture, complexity of processes, place or number of locations.
This document complements ISO 9001:2015 and ISO 9004:2018 for performance improvements and
provides examples of achievable benefits from the application of concepts in those standards. This
document identifies associated practical management methods and tools to assist in realizing the
benefits.
2 Normative references
The following documents are referred to in the text in such a way that some or all of their content
constitutes requirements of this document. For dated references, only the edition cited applies. For
undated references, the latest edition of the referenced document (including any amendments) applies.
ISO 9000:2015, Quality management systems — Fundamentals and vocabulary
3 Terms and definitions
For the purposes of this document, the terms and definitions given in ISO 9000:2015 and the following
apply.
ISO and IEC maintain terminological databases for use in standardization at the following addresses:
— ISO Online browsing platform: available at https:// www .iso .org/ obp
— IEC Electropedia: available at http:// www .electropedia .org/
3.1
metric
verifiable measurement used for quantifying or evaluating a result
EXAMPLE Indicator; performance indicator; key performance indicator.
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3.2
financial benefit
organizational improvement expressed in monetary form
Note 1 to entry: Financial benefits should be realized by implementing cost-effective management system
processes.
3.3
economic benefit
benefit attained through the effective implementation of management system processes and resources
to generate value and improve the health and overall worth of the organization and its relevant
interested parties
3.4
dashboard
combination of numerical and graphical data displays used to present the performance and trends of
key results
EXAMPLE Traffic light charts; Pareto charts; pie charts; trend charts.
3.5
best practice
method that has been proven to work well and produce the best results, and is therefore recommended
to be adopted as a model
Note 1 to entry: A method described as a best practice has usually been tested over time and validated through
repeated trials before being accepted as worthy of broad adoption.
3.6
process approach
systematic approach to management in which an organization identifies, monitors and manages its
internal processes and their interactions
3.7
process owner
person with assigned responsibility and authority for a process
Note 1 to entry: The responsibilities of a process owner can include defining, developing and deploying the
process, communicating with interested parties, measuring and monitoring the results of the process and
continually improving the performance of the process.
3.8
benchmarking
activity of measurement and analysis that an organization can use to search for and compare practices
inside and outside the organization, with the aim of improving its performance
Note 1 to entry: Benchmarking can be applied to policies, strategies and objectives, processes and their operation,
products, services and the organization's structures.
3.9
leading indicator
metric (3.1) that gives an indication of expected performance
3.10
lagging indicator
metric (3.1) that gives an indication of past performance
3.11
productivity
ability to generate, create, enhance or deliver products, services and knowledge
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4 Top-down structured approach to realize financial and economic benefits
4.1 Overview
This document provides a two-stage top-down structured approach to assist top management in
identifying and realizing financial and economic benefits (see Figure 1). As presented in this document,
this approach is generic and applicable to any process or ongoing business condition (see Annex B).
In Stage 1, top management is responsible for identifying areas for improvement. The information is
then passed on to Stage 2 in the form of assigned actions to the process owners.
In Stage 2, the process owners are responsible for developing and implementing effective improvement
plans.
This same approach should be used to sustain improvements and achievements. The financial and
economic benefits are achieved by:
a) monitoring and analysing key performance metrics over time:
— in the context of the organization;
— that represent the changing needs and expectations of interested parties;
b) implementing improvement actions, based on the analysis of the metrics, using the quality
management principles together with the organization’s quality management system (see Annex D).
The quality management principles are supported by the process approach, the PDCA cycle and risk-
based thinking.
An organization should conduct an initial self-assessment, using the self-assessment tool provided
in Annex C, to establish a baseline to assess how effectively it is using the processes detailed in this
document. For organizations that have not yet developed a set of metrics and tools to identify and
recognize risks and opportunities, they can start with the self-assessment tool in Annex C to identify
gaps in their processes. As these processes improve, the organization will be in a better position to
recognize opportunities for improvement through the evaluation of its business results.
Figure 1 summarizes the top-down structured approach for:
— analysing results important to the organization’s financial and economic performance;
— identifying opportunities and metrics at risk;
— improving the underlying business processes.
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NOTE Numbers refer to the related subclauses.
Figure 1 — Top-down structured approach for analysis of results and analysis of processes for
continual improvement
4.2 Top-down structured approach
4.2.1 General
The approach for realizing financial and economic benefits is a two-stage process, as described in 4.2.2
to 4.2.4.
4.2.2 Stage 1 — Analysis of results
4.2.2.1 Evaluate current performance metrics
In Stage 1, top management starts by selecting a set of performance metrics.
NOTE 1 Particularly for small and medium-sized organizations, the performance metrics can simply be their
financial performance reports.
NOTE 2 For organizations that operate as not-for-profit, the performance metrics can be their goals and
objectives.
These metrics can include both leading indicators and lagging indicators.
Top management will then periodically review the ongoing performance of the organization's processes
and business results against the baseline of the initial set of metrics (see Figure 1).
4.2.2.2 Validate metrics
The next step in Stage 1 is ongoing validation that the performance metrics selected by top management
are relevant and useful. Validation should be conducted by correlating the performance metrics against
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trends of overall actual business performance and confirming that the results provide meaningful and
useful information on the performance of the management system.
4.2.2.3 Review results, trends and risks
This ongoing process will be an input to management's periodic review of performance as required
by the quality management system (e.g. shareholder meetings, board meetings, management reviews).
There can be synergies in reviewing all defined performance metrics and organization-level data
during management review.
Metrics found to have either unacceptable performance levels or adverse trends are thus identified.
Similarly, in this step, organizations can also identify metrics with exceptional results where there can
be beneficial lessons learned which are applicable to other parts of the organization.
4.2.2.4 Identify opportunities and metrics at risk
The next step is to analyse the results and trends to identify those that are at risk. This analysis is
performed against the organizational goals and expectations, including quality objectives. This should
include a review of the processes where the metrics indicate that the processes are not performing as
they should and are potential risks to ongoing performance.
For example, a performance metric that currently has acceptable performance levels but has an adverse
trend over time can represent a future risk if the adverse trend is not addressed in a timely manner.
Improvement actions should be identified to stop and reverse the trend (see Annex A).
Where process results are performing well against the organizational goals and expectations or
trending favourably, there can be opportunities to share best practices across the organization.
Organizations should consider the use of simple graphical tools such as dashboards. For example,
colour-coded “traffic light” charts can easily show trends. A metric in red colour indicates that the
process needs immediate management attention, yellow (amber) colour indicates that the underlying
process should be monitored more frequently, and green colour indicates that the process is operating
satisfactorily. The specification limits for red, yellow and green should be established in advance to
facilitate consistent communication.
Dashboards can include internal and external benchmarking to encourage organizations to achieve
higher performance.
4.2.2.5 Assign action plans
After the analysis of results, top management should assign actions to the appropriate process owner(s).
For metrics that indicate exceptional performance, top management can assign process owners to
analyse the critical success factors, identify best practices and endeavour to replicate the process
improvement successes in other areas.
For metrics showing unfavourable performance levels or adverse trends, process owners can be asked
to identify the root cause of unacceptable performance, determine necessary resources and take action
to reverse the trends or improve the performance of affected processes.
NOTE See ISO 10009 for guidance on root cause analysis.
4.2.3 Stage 2 — Analysis of processes
4.2.3.1 Introduction to the cycle
In Stage 2, process owners address actions assigned by top management resulting from the periodic
review of organizational performance and business results (see Figure 1).
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Once the actions are formulated, the process owners start improving processes as described in the
PDCA cycle. Following this, they report improvement in the operation of the processes and changes in
performance to top management for management review.
Details of the PDCA cycle for improvement of affected processes are described in 4.2.3.2 to 4.2.3.5.
4.2.3.2 Plan
Process owners who have been assigned by top management should develop improvement plans to
address the results or trends identified. The plans should include:
a) analysis of root causes of the results or trends;
b) actions to manage risks and opportunities;
c) changes to be made to the quality management system;
d) resources needed to complete the plan.
Resources should include people, infrastructure, work environment, monitoring and measuring
instruments, budgets, time available and communication tools.
For processes delivering unacceptable performance as measured against the selected performance
metrics, the process owners start by planning for the improvement of those processes.
Identifying the processes that influence a high-level business metric (e.g. operation cost, net profit)
can require a broader understanding of the overall business processes and the interactions between
them. Understanding such interactions can assist process owners in developing a more comprehensive
improvement plan.
4.2.3.3 Do
At this step, the process owner(s) should ensure that the plan is implemented as expected. This can
require both management system and existing business resources.
Process owners should verify that the improvement actions have adequately addressed the root cause
of the unacceptable performance levels or trends. For some processes, statistical control limits can be
established to monitor the stability of the business process results. When the performance is improved
and stable, results are reported to top management.
4.2.3.4 Check
At this step of the PDCA cycle, the process owners review the results of previously assigned actions to
determine the effectiveness of the improvement actions and whether they can be sustained. Improved
results are validated to demonstrate their impact on business performance.
4.2.3.5 Act
If the process owners are not satisfied with the results of the first pass through the PDCA cycle, they
should consider repeating the cycle until the desired results are achieved.
Once the process owners are satisfied with the results of the assigned actions, they should consider
other areas of the business where similar actions can be applied. At this point, the process owners will:
a) submit available evidence and results of the improved processes;
b) prepare a proposed improvement plan, including other areas of the organization;
c) report recommendations for deployment in other areas of the organization to top management for
their review and subsequent direction.
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4.2.4 Review and approve results of action taken
Top management will determine if the completed actions have produced the desired results and
whether they can be sustained. If the results are acceptable, the cycle repeats beginning at Stage 1
(see 4.2.2.1). The set of performance metrics should be evaluated based on learning from previous
PDCA cycles. They can be revised if applicable to facilitate the organization's ongoing identification,
monitoring and response to continual improvement and the needs of the business.
Top management should also consider:
a) other similar areas of the business for ongoing improvement;
b) recommendations from the process owners.
If the results are unacceptable, top management should review the assigned actions to determine the
reasons why. A new or revised action plan should be developed and assigned to process owners.
Metrics as an indication of improvements should be reviewed in the management review to ensure
gains are sustained or to identify needs for future changes.
After the full implementation of the top-down structured approach is complete (see Figure 1), a
reassessment should be undertaken (see Annex C). This is to evaluate the maturity and effectiveness of
the deployment and to periodically assess improvements.
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ISO 10014:2021(E)

Annex A
(informative)

Financial and economic benefits, related metrics and linkage to
quality management principles
Table A.1 presents examples of potential benefits and metrics and their link to the management
principle.
NOTE See ISO 9000:2015 for a more detailed description of quality management principles and related
benefits.
Table A.1 — Potential financial and economic benefits and metrics
Potential benefits from
Management
applying the quality Potential metrics
principle
management principles
— Gross income or revenue
— Total expenses incurred, including material
— Improvement
costs, labour, utilities, taxes and depreciation
Improved net revenues
— Evidence-based
— Earnings before interest, taxes, depreciation
decision making
and amortization (EBITDA)
— Net income (profit and loss)
— Improvement
— Overall budget (cost) variance
Improved budgetary performance
— Evidence-based
— Cost performance ratio
decision making
— Process approach
— Budget and actual costs by major categories
— Improvement
Reduced costs or expenses
— Fixed versus variable costs ratio
— Evidence-based
decision making
— Days cash on hand
— Cash flow ratios
— Improvement
— Free cash flow (FCF)
Improved cash flow
— Evidence-based
— Discounted cash flow (DCF)
decision making
— Mean time between completion of work,
invoicing and receipt of payment
— Net income (profit and loss)
— Investment in the organization, including — Improvement
stock and retained earnings
Improved return on investment
— Evidence-based
— Time to payback decision making
— Return on investment (ROI)
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Table A.1 (continued)
Potential benefits from
Management
applying the quality Potential metrics
principle
management principles
— Market share (percentage of market — Improvement
attributed to the organization)
Increased competitiveness
— Evidence-based
— Time to market with new products or services decision making
— Customer satisfaction
— Customer engagement
— Customer loyalty
— Customer focus
— Total number of customers
Improved customer retention and — Leadership
— Number of customers that routinely use the
loyalty
organization’s products or services
— Relationship
management
— Number of customer referrals to potential
customers
— Revenue from new customers
— Customer complaints
— Process approach
— Productivity
Optimized use of available re- — Improvement
— Overall equipment effectiveness (OEE)
sources
— Evidence-based
— Return on assets (ROA)
decision making
— Workforce engagement
— Employee retention
Heightened employee accounta- — Engagement of
bility people
— Turnover rate
— Absenteeism rate
— Patents submitted
— Patents approved — Engagement of
Improved intellectual capital
people
— Patents utilized to improve revenue from new
products
— Process defects
— Process time
— Process scrap
— Process approach
— Rework costs
Optimized, effective and efficient — Evidence-based
processes decision making
— Warranty claims
— Improvement
— Cost of poor quality
— Process capability indices (Cp, Cpk)
— Return on net assets (RoNA)
— Supplier timeliness (on-time delivery, just in
time)
Improved supply chain perfor- — Relationship
mance management
— Supplier quality (zero inspection, zero defect,
zero surprises)
© ISO 2021 –
...

NORME ISO
INTERNATIONALE 10014
Deuxième édition
2021-04
Systèmes de management de la
qualité — Gestion d’un organisme
pour des résultats qualité —
Recommandations pour réaliser des
bénéfices économiques et financiers
Quality management systems — Managing an organization for
quality results — Guidance for realizing financial and economic
benefits
Numéro de référence
ISO 10014:2021(F)
©
ISO 2021

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ISO 10014:2021(F)

DOCUMENT PROTÉGÉ PAR COPYRIGHT
© ISO 2021
Tous droits réservés. Sauf prescription différente ou nécessité dans le contexte de sa mise en œuvre, aucune partie de cette
publication ne peut être reproduite ni utilisée sous quelque forme que ce soit et par aucun procédé, électronique ou mécanique,
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Publié en Suisse
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ISO 10014:2021(F)

Sommaire Page
Avant-propos .iv
Introduction .v
1 Domaine d’application . 1
2 Références normatives . 1
3 Termes et définitions . 1
4 Approche descendante structurée pour réaliser des bénéfices économiques et financiers 3
4.1 Vue générale . 3
4.2 Approche descendante structurée . 4
4.2.1 Généralités . 4
4.2.2 Étape 1 — Analyse des résultats . 4
4.2.3 Étape 2 — Analyse des processus . 6
4.2.4 Revue et approbation des résultats des actions mises en œuvre . 7
Annexe A (informative) Bénéfices économiques et financiers, indicateurs connexes et
relations avec les principes de management de la qualité . 8
Annexe B (informative) Exemples d’une approche structurée pour l’amélioration des
performances métiers .11
Annexe C (informative) Outil d’auto-évaluation .17
Annexe D (informative) Application des exigences relatives au système de management
de la qualité.19
Bibliographie .20
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ISO 10014:2021(F)

Avant-propos
L’ISO (Organisation internationale de normalisation) est une fédération mondiale d’organismes
nationaux de normalisation (comités membres de l’ISO). L’élaboration des Normes internationales est
en général confiée aux comités techniques de l’ISO. Chaque comité membre intéressé par une étude
a le droit de faire partie du comité technique créé à cet effet. Les organisations internationales,
gouvernementales et non gouvernementales, en liaison avec l’ISO participent également aux travaux.
L’ISO collabore étroitement avec la Commission électrotechnique internationale (IEC) en ce qui
concerne la normalisation électrotechnique.
Les procédures utilisées pour élaborer le présent document et celles destinées à sa mise à jour sont
décrites dans les Directives ISO/IEC, Partie 1. Il convient, en particulier de prendre note des différents
critères d’approbation requis pour les différents types de documents ISO. Le présent document a été
rédigé conformément aux règles de rédaction données dans les Directives ISO/IEC, Partie 2 (voir www
.iso .org/ directives).
L’attention est attirée sur le fait que certains des éléments du présent document peuvent faire l’objet de
droits de propriété intellectuelle ou de droits analogues. L’ISO ne saurait être tenue pour responsable
de ne pas avoir identifié de tels droits de propriété et averti de leur existence. Les détails concernant
les références aux droits de propriété intellectuelle ou autres droits analogues identifiés lors de
l’élaboration du document sont indiqués dans l’Introduction et/ou dans la liste des déclarations de
brevets reçues par l’ISO (voir www .iso .org/ brevets).
Les appellations commerciales éventuellement mentionnées dans le présent document sont données
pour information, par souci de commodité, à l’intention des utilisateurs et ne sauraient constituer un
engagement.
Pour une explication de la nature volontaire des normes, la signification des termes et expressions
spécifiques de l’ISO liés à l’évaluation de la conformité, ou pour toute information au sujet de l’adhésion
de l’ISO aux principes de l’Organisation mondiale du commerce (OMC) concernant les obstacles
techniques au commerce (OTC), voir le lien suivant: www .iso .org/ iso/ fr/ avant -propos.
Le présent document a été élaboré par le comité technique ISO/TC 176, Management et assurance de la
qualité, sous-comité SC 3, Techniques de soutien.
Cette deuxième édition annule et remplace la première édition (ISO 10014:2006), qui a fait l’objet d’une
révision technique. Elle intègre également le Rectificatif technique ISO 10014:2006/Cor 1:2007.
Par rapport à l’édition précédente, les principales modifications sont les suivantes:
— intégration des modifications apportées aux principes de management de la qualité, justification et
concepts de l’ISO 9001:2015;
— mise en correspondance avec l’ISO 9001:2015 et complément à l’ISO 9004:2018;
— simplification du contenu du document, notamment eu égard à la terminologie et à la structure, pour
le rendre plus compréhensible et applicable par les parties intéressées, principalement la direction.
Il convient que l’utilisateur adresse tout retour d’information ou toute question concernant le présent
document à l’organisme national de normalisation de son pays. Une liste exhaustive desdits organismes
se trouve à l’adresse www .iso .org/ fr/ members .html.
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ISO 10014:2021(F)

Introduction
Le présent document est destiné à être utilisé par la direction. Il fournit un cadre directeur pour réaliser
des bénéfices économiques et financiers grâce à la mise en application d’une approche descendante
structurée. Ce dernier peut également être utilisé pour soutenir d’autres types de systèmes de
management, tels que le management environnemental ou le management de la santé et de la sécurité au
travail. Cette approche structurée permet de surveiller et de gérer les indicateurs clés de management
de la qualité et métiers. Grâce à des indicateurs validés en tant qu’indicateurs de performance métiers,
il est possible d’entreprendre des actions d’amélioration en appliquant les principes de management de
la qualité décrits dans l’ISO 9000:2015 et le système de management de la qualité de l’ISO 9001:2015.
Le cadre directeur du présent document peut être appliqué à un organisme avant ou après la mise en
œuvre de l’ISO 9001:2015.
Les principes de management de la qualité sont:
a) orientation client;
b) leadership;
c) implication du personnel;
d) approche processus;
e) amélioration;
f) prise de décision fondée sur des preuves;
g) management des relations avec les parties intéressées.
L’application de ces principes dans l’ensemble de l’organisme relève d’une décision stratégique de la
direction.
Il est possible de réaliser des bénéfices financiers au sein de l’organisme par le biais de la mise en œuvre
et de l’utilisation de pratiques de système de management rentables basées sur les sept principes de
management de la qualité. Les améliorations financières et organisationnelles qui en résultent sont
exprimées sous forme monétaire.
Il est possible de retirer des bénéfices économiques par le biais de:
— l’application des sept principes de management de la qualité, qui établissent un lien entre un
management efficace, la réalisation de bénéfices économiques et financiers, et l’atteinte d’objectifs
organisationnels (voir Annexe A);
— l’utilisation d’un cycle PDCA (Plan-Do-Check-Act - Planifier-Développer-Contrôler-Agir) structuré
d’amélioration continue, qui identifie les plans d’action en fonction de données et d’informations
issues de la mise en œuvre de l’approche processus;
— l’adoption des principes de management de la qualité dans les pratiques opérationnelles quotidiennes,
par le biais:
— d’un management efficace des ressources;
— de la mise en œuvre et de la surveillance des processus du système de management afin
d’améliorer l’efficacité et l’efficience globales de l’organisme.
Les bénéfices financiers, économiques et organisationnels qui découlent de la mise en pratique des
principes incluent, sans s’y limiter:
— l’amélioration du chiffre d’affaires net;
— l’amélioration des performances budgétaires;
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ISO 10014:2021(F)

— la diminution des coûts;
— la réduction des risques métiers;
— l’amélioration de la trésorerie;
— l’amélioration du retour sur investissement;
— l’amélioration des bénéfices non répartis;
— l’accroissement de la compétitivité (parts de marché);
— l’amélioration de la fidélisation et de la loyauté des clients;
— l’optimisation de l’utilisation des ressources disponibles;
— le renforcement de l’implication du personnel;
— l’amélioration du capital intellectuel;
— l’optimisation des processus, de leur efficience et de leur efficacité;
— l’amélioration des performances de la chaîne d’approvisionnement;
— la réduction des résultats métiers imprévisibles.
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NORME INTERNATIONALE ISO 10014:2021(F)
Systèmes de management de la qualité — Gestion d’un
organisme pour des résultats qualité — Recommandations
pour réaliser des bénéfices économiques et financiers
1 Domaine d’application
Le présent document donne un cadre directeur pour réaliser des bénéfices économiques et financiers
grâce à la mise en application d’une approche descendante structurée en matière de management.
Cette approche structurée s’appuie sur les principes de management de la qualité et le système de
management de la qualité décrit dans la famille de normes de systèmes de management ISO 9000 afin:
a) de surveiller les indicateurs de performance clés et d’établir des tendances;
b) d’entreprendre des actions d’amélioration en fonction des indicateurs observés.
Le présent document est spécifiquement destiné à la direction d’un organisme.
Le présent document s’applique à tout organisme, qu’il évolue au sein du secteur public, privé ou à but
non lucratif, indépendamment de son modèle d’exploitation, de son chiffre d’affaires, de son effectif,
de la diversité de ses produits et services, de sa culture organisationnelle, de la complexité de ses
processus, de son implantation ou du nombre de ses sites.
Le présent document complète l’ISO 9001:2015 et l’ISO 9004:2018 en ce qui concerne l’amélioration des
performances, et fournit des exemples de bénéfices attendus suite à la mise en pratique des concepts de
ces normes. Le présent document identifie des méthodes et outils pratiques de management associés
qui permettent de réaliser des bénéfices.
2 Références normatives
Les documents suivants sont cités dans le texte de sorte qu’ils constituent, pour tout ou partie de leur
contenu, des exigences du présent document. Pour les références datées, seule l’édition citée s’applique.
Pour les références non datées, la dernière édition du document de référence s’applique (y compris les
éventuels amendements).
ISO 9000:2015, Systèmes de management de la qualité — Principes essentiels et vocabulaire
3 Termes et définitions
Pour les besoins du présent document, les termes et définitions de l’ISO 9000:2015 ainsi que les suivants
s’appliquent.
L’ISO et l’IEC tiennent à jour des bases de données terminologiques destinées à être utilisées en
normalisation, consultables aux adresses suivantes:
— ISO Online browsing platform: disponible à l’adresse https:// www .iso .org/ obp;
— IEC Electropedia: disponible à l’adresse http:// www .electropedia .org/ .
3.1
indicateur
mesure vérifiable utilisée pour la quantification ou l’évaluation d’un résultat
EXEMPLE Indicateur; indicateur de performance; indicateur de performance clé.
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ISO 10014:2021(F)

3.2
bénéfice financier
amélioration organisationnelle exprimée sous forme monétaire
Note 1 à l'article: Il convient que des bénéfices financiers soient réalisés en mettant en œuvre des processus de
système de management rentables.
3.3
bénéfice économique
bénéfice retiré grâce à la mise en œuvre effective de processus et de ressources associées à un système
de management afin de générer de la valeur et d’améliorer la santé et la valeur globale d’un organisme
et de ses parties intéressées
3.4
tableau de bord
association de visualisations de données numériques et graphiques pour présenter des performances
et afficher des tendances de résultats clés
EXEMPLE Indicateurs de couleur; graphiques de Pareto; diagrammes circulaires; courbes.
3.5
bonne pratique
méthode ayant été prouvée comme fonctionnant et produisant les meilleurs résultats, et donc
recommandée pour être adoptée en tant que modèle
Note 1 à l'article: La méthode décrite comme étant une bonne pratique a, en règle générale, été éprouvée au fil
du temps et validée par le biais d’essais répétés avant d’être acceptée comme étant digne d’être plus largement
adoptée.
3.6
approche processus
approche méthodique en matière de management, dans le cadre de laquelle un organisme identifie,
surveille et gère ses processus internes et leurs interactions
3.7
propriétaire du processus
personne à laquelle ont été confiées la responsabilité et l’autorité d’un processus
Note 1 à l'article: Les responsabilités d’un propriétaire du processus peuvent inclure la définition, l’élaboration
et la mise en place du processus, la communication avec les parties intéressées, la mesure et la surveillance des
résultats du processus, et l’amélioration continue des performances du processus.
3.8
analyse comparative
activité de mesure et d’analyse qu’un organisme peut utiliser pour rechercher et comparer les bonnes
pratiques internes et externes, dans le but d’améliorer ses performances
Note 1 à l'article: Une analyse comparative peut être appliquée aux politiques, aux stratégies, aux objectifs, aux
processus et à leur fonctionnement, aux produits, aux services et aux structures de l’organisme.
3.9
indicateur prospectif
indicateur (3.1) qui donne une indication des performances attendues
3.10
indicateur rétrospectif
indicateur (3.1) qui donne une indication des performances passées
3.11
productivité
aptitude à générer, créer, améliorer ou délivrer des produits, des services et des connaissances
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ISO 10014:2021(F)

4 Approche descendante structurée pour réaliser des bénéfices économiques et
financiers
4.1 Vue générale
Le présent document fournit une approche descendante structurée en deux étapes pour assister la
direction dans l’identification et la réalisation de bénéfices économiques et financiers (voir Figure 1).
Comme présenté dans le présent document, cette approche est générique et s’applique à tout processus
ou toute condition métier permanente (voir Annexe B).
À l’Étape 1, la direction est responsable de l’identification des axes d’amélioration. Les informations
sont ensuite transmises à l’Étape 2 sous la forme d’actions confiées aux propriétaires de processus.
À l’Étape 2, les propriétaires de processus sont responsables de l’élaboration et de la mise en pratique
de plans d’amélioration.
Il convient que cette même approche soit utilisée pour pérenniser les améliorations et les réalisations.
Il est possible de retirer des bénéfices économiques et financiers par le biais:
a) d’une surveillance et d’une analyse d’indicateurs de performance clés au fil du temps:
— dans le contexte de l’organisme;
— qui reflètent l’évolution des besoins et attentes des parties intéressées;
b) de la mise en œuvre d’actions d’amélioration, qui s’appuient sur l’analyse des indicateurs, à l’aide des
principes de management de la qualité et du système de management de la qualité de l’organisme
(voir Annexe D).
Les principes de management de la qualité sont étayés par l’approche processus, le cycle PDCA et une
approche par les risques.
Il convient qu’un organisme réalise une auto-évaluation initiale à l’aide de l’outil d’auto-évaluation fourni
à l’Annexe C pour établir une référence afin d’évaluer la manière dont il utilise les processus détaillés
dans le présent document. Les organismes qui n’ont pas encore élaboré un ensemble d’indicateurs
et d’outils pour identifier et reconnaître les risques et opportunités peuvent commencer par utiliser
l’outil d’auto-évaluation de l’Annexe C pour identifier les lacunes de leurs processus. À mesure que
ses processus s’améliorent, l’organisme sera davantage en mesure de détecter les opportunités
d’amélioration par le biais de l’évaluation de ses résultats métiers.
La Figure 1 résume l’approche descendante structurée pour:
— l’analyse des résultats importants pour les performances financières et économiques de l’organisme;
— l’identification des opportunités et des indicateurs à risque;
— l’amélioration des processus métiers sous-jacents.
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ISO 10014:2021(F)

NOTE Les numéros font référence aux paragraphes correspondants.
Figure 1 — Approche descendante structurée pour l’analyse des résultats et l’analyse
des processus pour l’amélioration continue
4.2 Approche descendante structurée
4.2.1 Généralités
L’approche pour réaliser des bénéfices économiques et financiers est un processus en deux étapes, tel
que décrit en 4.2.2 à 4.2.4.
4.2.2 Étape 1 — Analyse des résultats
4.2.2.1 Évaluer les indicateurs de performance actuels
À l’Étape 1, la direction commence par sélectionner un ensemble d’indicateurs de performance.
NOTE 1 Les indicateurs de performance peuvent tout simplement être des rapports de performance financière,
en particulier pour les petites et moyennes entreprises.
NOTE 2 Pour les organismes qui évoluent au sein du secteur à but non lucratif, les indicateurs de performance
peuvent être leurs objectifs.
Ces indicateurs peuvent inclure à la fois des indicateurs prospectifs et des indicateurs rétrospectifs.
La direction procédera ensuite à une revue périodique de la performance continue des processus et
des résultats métiers de l’organisme en les comparant à la référence de l’ensemble initial d’indicateurs
(voir Figure 1).
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ISO 10014:2021(F)

4.2.2.2 Validation des indicateurs
La phase suivante de l’Étape 1 est un processus de validation continue visant à garantir que les
indicateurs de performance sélectionnés par la direction sont pertinents et utiles. Il convient que la
validation soit réalisée en corrélant les indicateurs de performance avec les tendances des performances
métiers actuelles globales, et en confirmant que les résultats fournissent des informations significatives
et utiles sur la performance du système de management.
4.2.2.3 Revue des résultats, des tendances et des risques
Ce processus continu constituera un élément d’entrée de la revue périodique des performances
de la direction, tel qu’exigé par le système de management de la qualité (par exemple, réunions des
actionnaires, réunions du conseil d’administration, revues de direction). Il peut exister des synergies
dans la revue de l’ensemble des indicateurs de performance définis et des données au niveau de
l’organisme lors de la revue de direction.
Les indicateurs détectés comme correspondant à des niveaux de performance inacceptable ou à des
tendances négatives sont par conséquent identifiés. De la même façon, au cours de cette étape, les
organismes peuvent également identifier des indicateurs aux résultats exceptionnels qui peuvent leur
permettre de tirer des leçons bénéfiques applicables à d’autres domaines.
4.2.2.4 Identification des opportunités et des indicateurs à risque
La prochaine étape consiste à analyser les résultats et les tendances afin d’identifier ceux qui sont
exposés à des risques. Cette analyse est réalisée au regard des objectifs et attentes organisationnels,
notamment les objectifs qualité. Il convient qu’elle inclut une revue des processus pour lesquels les
indicateurs indiquent une performance différente de celle qui a été anticipée et représentent des
risques potentiels pour la performance continue.
Par exemple, un indicateur de performance qui affiche un niveau de performance acceptable, mais qui
est associé à une tendance négative au fil du temps peut représenter un risque futur si la tendance
négative n’est pas gérée de manière opportune. Il convient que des actions d’amélioration soient
identifiées pour neutraliser et inverser la tendance (voir Annexe A).
Lorsque les performances des processus sont bonnes au regard des objectifs et attentes organisationnels,
ou que leur tendance est favorable, il se peut qu’il existe des opportunités de partager les bonnes
pratiques dans l’ensemble de l’organisme.
Il convient que les organismes considèrent l’utilisation d’outils graphiques simples, tels que des tableaux
de bord. Par exemple, des graphiques incluant des indicateurs de couleur peuvent facilement démontrer
les tendances. Un indicateur de couleur rouge indique que le processus exige l’attention immédiate de la
part de la direction, un indicateur de couleur jaune (ou orange) indique qu’il convient que le processus
sous-jacent soit surveillé de manière plus fréquente et un indicateur de couleur verte indique que le
processus fonctionne de manière satisfaisante. Il convient que les limites de spécification pour le rouge,
le jaune et le vert soient établies au préalable afin de permettre une communication cohérente.
Les tableaux de bord peuvent inclure une analyse comparative des données internes et externes afin
d’encourager les organismes à améliorer leurs performances.
4.2.2.5 Attribution des plans d’action
Après analyse des résultats, il convient que la direction confie des actions au(x) propriétaire(s) de
processus approprié(s). Pour les indicateurs qui indiquent des performances exceptionnelles, la
direction peut confier des actions aux propriétaires de processus afin qu’ils analysent les facteurs
de réussite critiques, identifient les bonnes pratiques et se chargent de reproduire ces réussites dans
d’autres domaines.
Pour les indicateurs qui indiquent des niveaux de performance non favorables ou des tendances
négatives, il peut être demandé aux propriétaires de processus d’identifier la cause profonde de la
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ISO 10014:2021(F)

performance inacceptable, de déterminer les ressources nécessaires et d’entreprendre une action pour
inverser les tendances ou améliorer la performance des processus concernés.
NOTE Voir l’ISO 10009 pour des recommandations sur l’analyse de la cause profonde.
4.2.3 Étape 2 — Analyse des processus
4.2.3.1 Présentation du cycle
À l’Étape 2, les propriétaires de processus abordent les actions qui leur ont été confiées par la direction
suite à la revue périodique des performances organisationnelles et des résultats métiers (voir Figure 1).
Une fois les actions formulées, les propriétaires de processus commencent à améliorer les processus
comme décrit dans le cycle PDCA. Suite à cela, ils rendent compte de l’amélioration du fonctionnement
des processus et des modifications de performance à la direction pour la revue de direction.
Les détails du cycle PDCA pour l’amélioration des processus concernés sont décrits en 4.2.3.2 à 4.2.3.5.
4.2.3.2 Planifier
Il convient que les propriétaires de processus désignés par la direction élaborent des plans
d’amélioration pour gérer les tendances ou résultats identifiés. Il convient que les plans incluent:
a) l’analyse des causes profondes des résultats ou des tendances;
b) les actions pour gérer les risques et opportunités;
c) les modifications apportées au système de management de la qualité;
d) les ressources nécessaires pour mener le plan à bien.
Il convient que les ressources incluent des personnes, une infrastructure, un espace de travail, des
instruments de surveillance et de mesure, des budgets, des délais et des méthodes de communication.
Pour les processus dont la performance est inacceptable par rapport aux indicateurs de performance
sélectionnés, les propriétaires de processus commencent par planifier l’amélioration de ces processus.
L’identification des processus qui ont une influence sur un indicateur métier de haut niveau (par exemple,
coût d’exploitation, profits nets, etc.) peut exiger une compréhension plus large des processus métiers
dans leur ensemble et de l’interaction entre ces derniers. La compréhension de telles interactions peut
aider les propriétaires de processus à élaborer un plan d’amélioration plus exhaustif.
4.2.3.3 Développer
Lors de cette étape, il convient que le ou les propriétaires de processus garantissent que le plan est mis
en œuvre comme prévu. Cela peut couvrir à la fois le système de management et les ressources métiers
existantes.
Il convient que les propriétaires de processus vérifient que les actions d’amélioration agissent de
manière adéquate sur la cause profonde des niveaux de performance ou tendances inacceptables.
Pour certains processus, des limites de contrôle statistiques peuvent être établies afin de surveiller la
stabilité des résultats du processus métier. Lorsque la performance est améliorée et stable, les résultats
sont rapportés à la direction.
4.2.3.4 Contrôler
Lors de cette étape du cycle PDCA, les propriétaires de processus procèdent à la revue des résultats des
actions qui leur ont été précédemment confiées pour déterminer l’efficacité des actions d’amélioration
et si elles peuvent ou non être durables. Les résultats améliorés sont validés pour démontrer leur impact
sur les performances métiers.
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ISO 10014:2021(F)

4.2.3.5 Agir
Si les propriétaires de processus ne sont pas satisfaits des résultats lors du premier cycle PDCA,
il convient qu’ils considèrent de recommencer le cycle jusqu’à ce que les résultats désirés soient obtenus.
Dès que les propriétaires de processus sont satisfaits des résultats de l'action ou des actions qui leur ont
été confiées, il convient qu’ils étudient les autres domaines métiers dans lesquels des actions similaires
peuvent être mises en œuvre. À ce stade, des propriétaires de processus:
a) transmettront les preuves et résultats disponibles des processus améliorés;
b) prépareront une proposition de plan d’amélioration notamment pour d’autres domaines de
l’organisme;
c) rendront compte des recommandations pour le déploiement dans d’autres domaines de l’organisme
à la direction pour revue et orientation.
4.2.4 Revue et approbation des résultats des actions mises en œuvre
La direction déterminera si les actions réalisées ont produit les résultats désirés et si elles peuvent ou
non être durables. Si les résultats sont acceptables, le cycle est réitéré en commença
...

NORMA ISO
INTERNACIONAL 10014
Segunda edición
Traducción oficial
2021-04
Official translation
Traduction officielle
Sistemas de gestión de la calidad —
Gestión de una organización para
resultados de calidad — Orientación
para obtener beneficios financieros y
económicos
Quality management systems — Managing an organization for
quality results — Guidance for realizing financial and economic
benefits
Systèmes de management de la qualité — Gestion d’un organisme
pour des résultats qualité — Recommandations pour réaliser des
bénéfices économiques et financiers
Publicado por la Secretaría Central de ISO en Ginebra, Suiza, como
traducción oficial en español avalada por el Grupo de Trabajo Spanish
Translation Task Force (STTF), que ha certificado la conformidad en
relación con las versiones inglesa y francesa.
Número de referencia
ISO 10014:2021 (traducción oficial)
©
ISO 2021

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ISO 10014:2021 (traducción oficial)

DOCUMENTO PROTEGIDO POR COPYRIGHT
© ISO 2021
Reservados los derechos de reproducción. Salvo prescripción diferente, o requerido en el contexto de su implementación, no podrá
reproducirse ni utilizarse ninguna parte de esta publicación bajo ninguna forma y por ningún medio, electrónico o mecánico,
incluidos el fotocopiado, o la publicación en Internet o una Intranet, sin la autorización previa por escrito. La autorización puede
solicitarse a ISO en la siguiente dirección o al organismo miembro de ISO en el país solicitante.
ISO copyright office
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CH-1214 Vernier, Ginebra, Suiza
Phone: +41 22 749 01 11
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Email: copyright@iso.org
Website: www.iso.org
Publicada en Suiza
Versión española publicada en 2021
Traducción oficial/Official translation/Traduction officielle
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ISO 10014:2021 (traducción oficial)

Índice Página
Prólogo .iv
Prólogo de la versión en español .v
Introducción .vi
1 Objeto y campo de aplicación. 1
2 Referencias normativas . 1
3 Términos y definiciones . 1
4 Enfoque estructurado de arriba hacia abajo para obtener beneficios financieros y
económicos . 3
4.1 Visión general . 3
4.2 Enfoque estructurado de arriba hacia abajo . 4
4.2.1 Generalidades . 4
4.2.2 Etapa 1 — Análisis de los resultados . 4
4.2.3 Etapa 2 — Análisis de los procesos . 6
4.2.4 Revisar y aprobar los resultados de la acción tomada . 7
Anexo A (informativo) Beneficios financieros y económicos, métricas relacionadas y
vínculocon los principios de gestión de la calidad . 8
Anexo B (informativo) Ejemplos de un enfoque estructurado para la mejoradel desempeño
del negocio .11
Anexo C (informativo) Herramienta de autoevaluación .17
Anexo D (informativo) Aplicación de los requisitos del sistema de gestión de la calidad .19
Bibliografía .20
Traducción oficial/Official translation/Traduction officielle
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ISO 10014:2021 (traducción oficial)

Prólogo
ISO (Organización Internacional de Normalización) es una federación mundial de organismos
nacionales de normalización (organismos miembros de ISO). El trabajo de elaboración de las Normas
Internacionales se lleva a cabo normalmente a través de los comités técnicos de ISO. Cada organismo
miembro interesado en una materia para la cual se haya establecido un comité técnico, tiene el derecho
de estar representado en dicho comité. Las organizaciones internacionales, gubernamentales y no
gubernamentales, vinculadas con ISO, también participan en el trabajo. ISO colabora estrechamente
con la Comisión Electrotécnica Internacional (IEC) en todos los temas de normalización electrotécnica.
En la Parte 1 de las Directivas ISO/IEC se describen los procedimientos utilizados para desarrollar este
documento y aquellos previstos para su mantenimiento posterior. En particular debería tomarse nota
de los diferentes criterios de aprobación necesarios para los distintos tipos de documentos ISO. Este
documento ha sido redactado de acuerdo con las reglas editoriales de la Parte 2 de las Directivas ISO/
IEC (véase www .iso .org/ directives).
Se llama la atención sobre la posibilidad de que algunos de los elementos de este documento puedan
estar sujetos a derechos de patente. ISO no asume la responsabilidad por la identificación de alguno
o todos los derechos de patente. Los detalles sobre cualquier derecho de patente identificado durante
el desarrollo de este documento se indicarán en la Introducción y/o en la lista ISO de declaraciones de
patente recibidas (véase www .iso .org/ patents).
Cualquier nombre comercial utilizado en este documento es información que se proporciona para
comodidad del usuario y no constituye una recomendación.
Para una explicación de la naturaleza voluntaria de las normas, el significado de los términos específicos
de ISO y las expresiones relacionadas con la evaluación de la conformidad, así como la información
acerca de la adhesión de ISO a los principios de la Organización Mundial del Comercio (OMC) respecto a
los Obstáculos Técnicos al Comercio (OTC), véase www .iso .org/ iso/ foreword .html.
Este documento ha sido elaborado por el Comité Técnico ISO/TC 176, Gestión y aseguramiento de la
calidad, Subcomité SC 3, Tecnologías de apoyo.
Esta segunda edición anula y sustituye a la primera edición (ISO 10014:2006), que ha sido revisada
técnicamente. También incorpora el Corrigendum Técnico ISO 10014:2006/Cor 1:2007.
Los cambios principales en comparación con la edición previa son los siguientes:
— incorpora los cambios en los principios, fundamentos y conceptos de gestión de la calidad de la
Norma ISO 9001:2015;
— se ha alineado con la Norma ISO 9001:2015 y complementa la Norma ISO 9004:2018;
— el contenido del documento se ha simplificado, sobre todo en lo que respecta a la terminología y la
estructura, para que sea más fácil de entender y aplicar por las partes interesadas, principalmente
la alta dirección.
Cualquier comentario o pregunta sobre este documento deberían dirigirse al organismo nacional de
normalización del usuario. En www .iso .org/ members .html se puede encontrar un listado completo de
estos organismos.
Traducción oficial/Official translation/Traduction officielle
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ISO 10014:2021 (traducción oficial)

Prólogo de la versión en español
Este documento ha sido traducido por el Grupo de Trabajo Spanish Translation Task Force (STTF) del
Comité Técnico ISO/TC 176, Gestión y aseguramiento de la calidad en el que participan representantes de
los organismos nacionales de normalización y representantes del sector empresarial de los siguientes
países:
Argentina, Bolivia, Brasil, Chile, Colombia, Costa Rica, Cuba, Ecuador, El Salvador, España, Estados
Unidos de América, México, Panamá, Perú y Uruguay.
Igualmente, en el citado Grupo de Trabajo participan representantes de COPANT (Comisión
Panamericana de Normas Técnicas) e INLAC (Instituto Latinoamericano de la Calidad).
Esta traducción es parte del resultado del trabajo que el Grupo ISO/TC 176/STTF, viene desarrollando
desde su creación en el año 1999 para lograr la unificación de la terminología en lengua española en el
ámbito de la gestión de la calidad.
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ISO 10014:2021 (traducción oficial)

Introducción
Este documento está destinado a utilizarse por la alta dirección. Proporciona directrices para la
obtención de beneficios financieros y económicos aplicando un enfoque estructurado de arriba hacia
abajo. Éste puede utilizarse también para apoyar otros tipos de sistemas de gestión, como el ambiental
o el de seguridad y salud en el trabajo. El enfoque estructurado realiza seguimiento y gestiona las
métricas clave de la gestión del negocio y de la calidad. Utilizando las métricas validadas, como
indicadores de desempeño del negocio, se toman acciones de mejora aplicando los principios de gestión
de la calidad descritos en la Norma ISO 9000:2015 y el sistema de gestión de la calidad de la Norma
ISO 9001:2015. Las directrices de este documento pueden aplicarse a una organización antes o después
de implementar la Norma ISO 9001:2015.
Los principios de la gestión de la calidad son:
a) enfoque al cliente,
b) liderazgo,
c) compromiso de las personas,
d) enfoque basado en procesos,
e) mejora,
f) toma de decisiones basada en evidencias,
g) gestión de las relaciones.
La aplicación de estos principios en toda la organización es una decisión estratégica de la alta dirección.
Los beneficios financieros se obtienen dentro de la organización mediante la implementación y
utilización de prácticas rentables del sistema de gestión basadas en los siete principios de gestión de la
calidad. Las mejoras organizacionales y financieras resultantes se expresan en forma monetaria.
Los beneficios económicos se alcanzan mediante:
— la aplicación de los siete principios de la gestión de la calidad, los cuales establecen y permiten
un vínculo entre la gestión efectiva y la obtención de beneficios financieros, económicos y metas
organizacionales (véase el Anexo A);
— el uso de un ciclo estructurado de mejora continua Planificar-Hacer-Verificar-Actuar (PHVA), el cual
identifica planes de acción basados en los datos y en la información que resultan de la implementación
del enfoque basado en procesos;
— la adopción de los principios de gestión de la calidad en la práctica operativa diaria, a través de:
— la gestión efectiva de los recursos;
— la implementación y el seguimiento de los procesos del sistema de gestión para mejorar la
eficacia y la eficiencia globales de la organización.
Los beneficios financieros, económicos y organizacionales resultantes de la aplicación de los principios
incluyen, pero no se limitan a:
— los ingresos netos mejorados;
— el desempeño presupuestario mejorado;
— los costos reducidos;
— los riesgos del negocio reducidos;
— el flujo de caja mejorado;
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ISO 10014:2021 (traducción oficial)

— el retorno sobre la inversión mejorado;
— las ganancias retenidas mejoradas;
— la competitividad aumentada (cuota de mercado);
— la retención y la fidelización del cliente mejoradas;
— el uso optimizado de los recursos disponibles;
— el mayor compromiso del empleado;
— el capital intelectual mejorado;
— los procesos optimizados, efectivos y eficientes;
— el desempeño de la cadena de suministro mejorado;
— la reducción de los resultados impredecibles del negocio.
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NORMA INTERNACIONAL ISO 10014:2021 (traducción oficial)
Sistemas de gestión de la calidad — Gestión de una
organización para resultados de calidad — Orientación
para obtener beneficios financieros y económicos
1 Objeto y campo de aplicación
Este documento proporciona directrices para la obtención de beneficios financieros y económicos
mediante la aplicación de un enfoque estructurado de arriba hacia abajo para lograr beneficios
financieros y económicos. El enfoque estructurado usa los principios de gestión de la calidad y el
sistema de gestión de la calidad descritos en la familia de Normas ISO 9000 de sistemas de gestión para:
a) dar seguimiento y gestionar las tendencias de las métricas clave de desempeño;
b) tomar medidas de mejora basadas en las métricas observadas.
Este documento está dirigido específicamente a la alta dirección de una organización.
Este documento es aplicable a cualquier organización, ya sea del sector público, privado o sin fines de
lucro, independientemente de su modelo de negocio, ingresos, número de empleados, diversidad de
ofertas de productos y servicios, cultura organizacional, complejidad de los procesos, lugar o número
de sedes.
Este documento complementa las Normas ISO 9001:2015 e ISO 9004:2018 para las mejoras del
desempeño y proporciona ejemplos de los beneficios alcanzables por la aplicación de los conceptos de
esas normas. Este documento identifica métodos y herramientas de gestión práctica asociados para
ayudar a obtener los beneficios.
2 Referencias normativas
En el texto se hace referencia a los siguientes documentos de manera que parte o la totalidad de su
contenido constituyen requisitos de este documento. Para las referencias con fecha, solo se aplica la
edición citada. Para las referencias sin fecha se aplica la última edición (incluida cualquier modificación
de esta).
ISO 9000:2015, Sistemas de gestión de la calidad — Fundamentos y vocabulario
3 Términos y definiciones
Para los fines de este documento, se aplican los términos y definiciones incluidos en la Norma
ISO 9000:2015.
ISO e IEC mantienen bases de datos terminológicas para su utilización en normalización en las siguientes
direcciones:
— Plataforma de búsqueda en línea de ISO: disponible en https:// www .iso .org/ obp
— Electropedia de IEC: disponible en https:// www .electropedia .org/
3.1
métrica
medición verificable utilizada para cuantificar o evaluar un resultado
EJEMPLO Indicador; indicador de desempeño; indicador clave de desempeño.
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ISO 10014:2021 (traducción oficial)

3.2
beneficio financiero
mejora de la organización expresada de forma monetaria
Nota 1 a la entrada: Los beneficios financieros deberían alcanzarse implementando procesos de sistemas de
gestión efectivos de costos.
3.3
beneficio económico
beneficio alcanzado mediante la implementación efectiva de procesos y recursos de sistemas de gestión
para generar valor y mejorar la salud y el valor global de la organización y de sus partes interesadas
pertinentes
3.4
tablero de control
combinación de visualizaciones de datos numéricos y gráficas utilizadas para presentar el desempeño y
las tendencias de los resultados clave
EJEMPLO Gráficos tipo semáforo; diagramas de Pareto; diagramas circulares; diagramas de tendencia.
3.5
mejor práctica
método que se ha probado que funciona bien y produce los mejores resultados, y que por tanto se
recomienda adoptar como modelo
Nota 1 a la entrada: Un método descrito como mejor práctica generalmente ha sido probado a lo largo del tiempo
y validado, mediante ensayos repetidos, antes de ser aceptado como digno de adoptarse de forma extendida.
3.6
enfoque basado en procesos
enfoque sistemático para la gestión en el que una organización identifica, hace el seguimiento y gestiona
sus procesos internos y sus interacciones
3.7
dueño de proceso
persona con responsabilidad y autoridad asignada para un proceso
Nota 1 a la entrada: Las responsabilidades de un dueño de proceso pueden incluir la definición, el desarrollo y el
despliegue del proceso, la comunicación con las partes interesadas, la medición y el seguimiento de los resultados
del proceso y la mejora continua del desempeño del proceso.
3.8
estudio comparativo (benchmarking)
actividad de medición y análisis que una organización puede utilizar para buscar y comparar prácticas
dentro y fuera de la organización, con el ánimo de mejorar su desempeño
Nota 1 a la entrada: Los estudios comparativos pueden aplicarse a las políticas, las estrategias y los objetivos, los
procesos y su operación, los productos, los servicios y las estructuras de la organización.
3.9
indicador de adelanto
métrica (3.1) que da una indicación del desempeño esperado
3.10
indicador atrasado
métrica (3.1) que da una indicación del desempeño pasado
3.11
productividad
capacidad para generar, crear, mejorar o entregar productos, servicios y conocimientos
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ISO 10014:2021 (traducción oficial)

4 Enfoque estructurado de arriba hacia abajo para obtener beneficios
financieros y económicos
4.1 Visión general
Este documento proporciona un enfoque estructurado de arriba hacia abajo en dos etapas para ayudar
a la alta dirección a identificar y obtener beneficios financieros y económicos (véase la Figura 1).
Tal como se presenta en este documento, este enfoque es genérico y aplicable a cualquier proceso o
condición de negocio en curso (véase el Anexo B).
En la Etapa 1, la alta dirección es responsable de identificar áreas de mejora. A continuación, la
información se transmite a la Etapa 2 en forma de acciones asignadas a los dueños de procesos.
En la Etapa 2, los dueños de procesos son responsables de desarrollar e implementar planes de mejora
efectivos.
Este mismo enfoque debería utilizarse para mantener las mejoras y los logros. Los beneficios financieros
y económicos se consiguen mediante:
a) El seguimiento y análisis de las métricas clave de desempeño a lo largo del tiempo:
— en el contexto de la organización;
— que representan las necesidades y las expectativas cambiantes de las partes interesadas;
b) La implementación de acciones de mejora, basadas en los análisis de las métricas, utilizando los
principios de gestión de la calidad junto con el sistema de gestión de la calidad de la organización
(véase el Anexo D).
Los principios de gestión de la calidad están sustentados por el enfoque basado en procesos, el ciclo
PHVA, y el pensamiento basado en riesgos.
Una organización debería llevar a cabo una autoevaluación inicial utilizando la herramienta de
autoevaluación proporcionada en el Anexo C para establecer una línea base para evaluar la efectividad
de los procesos detallados en este documento. Para las organizaciones que aún no hayan desarrollado
un conjunto de métricas y herramientas para identificar y reconocer los riesgos y las oportunidades,
pueden empezar con la herramienta de autoevaluación en el Anexo C para identificar brechas en sus
procesos. Según mejoren estos procesos, la organización estará en una mejor posición para reconocer
las oportunidades de mejora a través de la evaluación de los resultados de su negocio.
La Figura 1 resume el enfoque estructurado de arriba hacia abajo para:
— analizar los resultados importantes para el desempeño financiero y económico de la organización;
— identificar las oportunidades y las métricas en riesgo;
— mejorar los procesos de negocio subyacentes.
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ISO 10014:2021 (traducción oficial)

NOTA Los números se refieren a los apartados correspondientes.
Figura 1 — Enfoque estructurado de arriba hacia abajo para el análisis de los resultados
y el análisis de los procesos para la mejora continua
4.2 Enfoque estructurado de arriba hacia abajo
4.2.1 Generalidades
El enfoque para alcanzar beneficios financieros y económicos es un proceso de dos etapas, como se
describe en los apartados de 4.2.2 a 4.2.4.
4.2.2 Etapa 1 — Análisis de los resultados
4.2.2.1 Evaluar las métricas del desempeño actuales
En la Etapa 1, la alta dirección empieza seleccionando un conjunto de métricas del desempeño.
NOTA 1 Las métricas del desempeño pueden ser simplemente sus informes de desempeño financiero, en
particular para organizaciones de pequeño y mediano tamaño.
NOTA 2 Para organizaciones que operan sin fines de lucro, las métricas del desempeño pueden ser sus metas y
sus objetivos.
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ISO 10014:2021 (traducción oficial)

Estas métricas pueden incluir indicadores de adelanto y indicadores atrasados.
La alta dirección luego procederá a una revisión periódica del desempeño continuo de los procesos de la
organización y de los resultados del negocio con respecto a la línea base del conjunto inicial de métricas
(véase la Figura 1).
4.2.2.2 Validar las métricas
El siguiente paso en la Etapa 1 es la validación continua de que las métricas del desempeño seleccionadas
por la alta dirección son pertinentes y útiles. La validación debería llevarse a cabo correlacionando las
métricas del desempeño frente a las tendencias del desempeño globales del negocio y confirmando que
los resultados proporcionan información significativa y útil sobre el funcionamiento del sistema de
gestión.
4.2.2.3 Revisión de resultados, tendencias y riesgos
Este proceso continuo será un elemento de entrada para la revisión periódica del desempeño por parte
de la dirección según se requiere en el sistema de gestión de la calidad (por ejemplo, reuniones de
accionistas, reuniones del consejo, revisiones de gestión). Puede haber sinergias en la revisión de todas
las métricas del desempeño definidas y de los datos a nivel de la organización durante la revisión por la
dirección.
De este modo, se identifican las métricas que tienen niveles de desempeño inaceptables o tendencias
adversas. De manera similar, en esta etapa, las organizaciones también pueden identificar métricas
con resultados excepcionales donde pueden haber lecciones aprendidas beneficiosas aplicables a otras
partes de la organización.
4.2.2.4 Identificar las oportunidades y las métricas en riesgo
El siguiente paso es analizar los resultados y las tendencias para identificar aquellos que están en
riesgo. Este análisis se desempeña frente a las metas y expectativas de la organización, incluyendo los
objetivos de la calidad. Esto debería incluir una revisión de los procesos donde las métricas indican
que los procesos no se están desempeñando como deberían, y que hay riesgos potenciales para el
desempeño continuo.
Por ejemplo, una métrica del desempeño que actualmente tiene niveles aceptables de desempeño,
pero que tiene una tendencia adversa a lo largo del tiempo, puede representar un riesgo futuro si esa
tendencia adversa no se trata de manera oportuna. Deberían identificarse acciones de mejora para
detener e invertir la tendencia (véase el Anexo A).
Cuando los resultados de los procesos muestren un buen desempeño frente a las metas y expectativas
de la organización, o presenten tendencias favorables, puede haber oportunidades para compartir
mejores prácticas en toda la organización.
Las organizaciones deberían considerar el uso de herramientas gráficas sencillas, tales como tableros
de control. Por ejemplo, los gráficos "tipo semáforo" con códigos de colores pueden fácilmente mostrar
tendencias. Una métrica en color rojo indica que el proceso necesita atención inmediata de la dirección,
el color amarillo (ámbar) indica que el proceso subyacente debería ser objeto de seguimiento con
mayor frecuencia, y el color verde indica que el proceso funciona satisfactoriamente. Los límites de la
especificación para el rojo, el amarillo y el verde se deberían establecer de antemano para facilitar la
comunicación coherente.
Los tableros de control pueden incluir estudios comparativos internos y externos para animar a las
organizaciones a alcanzar un mayor desempeño.
4.2.2.5 Asignar planes de acción
Tras el análisis de los resultados, la alta dirección debería asignar acciones al dueño o dueños de
procesos correspondiente. Para las métricas que indican un desempeño excepcional, la alta dirección
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ISO 10014:2021 (traducción oficial)

puede asignar dueños de procesos para analizar los factores de éxito críticos, identificar las mejores
prácticas, y esforzarse por replicar los éxitos de mejora del proceso en otras áreas.
Para las métricas que muestran niveles de desempeño desfavorables o tendencias adversas, se puede
pedir a los dueños de procesos que identifiquen la causa raíz del desempeño inaceptable, determinen
los recursos necesarios y tomen medidas para revertir las tendencias o mejoren el desempeño de los
procesos afectados.
NOTA Véase la Norma ISO 10009 para obtener orientación sobre el análisis de la causa raíz.
4.2.3 Etapa 2 — Análisis de los procesos
4.2.3.1 Introducción al ciclo
En la Etapa 2, los dueños de procesos abordan acciones asignadas por la alta dirección como resultado
de la revisión periódica del desempeño de la organización y de los resultados del negocio (véase la
Figura 1).
Una vez que se han formulado las acciones, los dueños de procesos comienzan a mejorar los procesos
según se describe en el ciclo PHVA. Tras esto, informan de la mejora en el funcionamiento de los procesos
y de los cambios en el desempeño a la alta dirección para la revisión por la dirección.
Los detalles del ciclo PHVA para la mejora de los procesos están descritos en los apartados 4.2.3.2 a
4.2.3.5.
4.2.3.2 Planificar
Los dueños de procesos asignados por la alta dirección deberían elaborar planes de mejora para abordar
los resultados o tendencias identificados. Los planes deberían incluir:
a) los análisis de las causas raíz de los resultados o tendencias;
b) las acciones para gestionar los riesgos y las oportunidades
c) los cambios que deberían introducirse en el sistema de gestión de la calidad;
d) los recursos necesarios para completar el plan.
Los recursos deberían incluir a las personas, la infraestructura, el entorno de trabajo, los instrumentos
de seguimiento y medición, los presupuestos, el tiempo disponible y las herramientas de comunicación.
Para los procesos que presentan un desempeño inaceptable al medirse frente a las métricas de
desempeño seleccionadas, el dueño de proceso empieza por planificar la mejora de esos procesos.
Identificar los procesos que influyen en una métrica de negocio de alto nivel (por ejemplo, costo de
operación, beneficio neto) puede requerir una comprensión más amplia de los procesos de negocio
globales y de interacciones entre ellos. Comprender dichas interacciones puede ayudar a los dueños de
procesos a desarrollar un plan de mejora más comprensible.
4.2.3.3 Hacer
En esta etapa, el/los dueño(s) de procesos deberían asegurar que el plan se implemente según lo
esperado. Esto puede requerir recursos del sistema de gestión y recursos existentes del negocio.
Los dueños de procesos deberían verificar que las acciones de mejora han tratado adecuadamente la
causa raíz de los niveles de desempeño o las tendencias inaceptables. Para algunos procesos, los límites
estadísticos de control pueden establecerse para hacer el seguimiento de la estabilidad del resultado
del proceso de negocio. Cuando el desempeño esté mejorado y estable, los resultados se informan a la
alta dirección.
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...

SLOVENSKI STANDARD
oSIST ISO/DIS 10014:2020
01-september-2020
Sistemi vodenja kakovosti - Upravljanje organizacije za doseganje kakovostnih
rezultatov - Napotki za doseganje finančnih in ekonomskih koristi
Quality management systems - Managing an organization for quality results - Guidance
for realizing financial and economic benefits
Management de la qualité - Lignes directrices pour réaliser les avantages financiers et
économiques
Ta slovenski standard je istoveten z: ISO/DIS 10014
ICS:
03.100.70 Sistemi vodenja Management systems
03.120.10 Vodenje in zagotavljanje Quality management and
kakovosti quality assurance
oSIST ISO/DIS 10014:2020 en,fr
2003-01.Slovenski inštitut za standardizacijo. Razmnoževanje celote ali delov tega standarda ni dovoljeno.

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oSIST ISO/DIS 10014:2020

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oSIST ISO/DIS 10014:2020
DRAFT INTERNATIONAL STANDARD
ISO/DIS 10014
ISO/TC 176/SC 3 Secretariat: NEN
Voting begins on: Voting terminates on:
2020-03-12 2020-06-04
Quality management systems — Managing an organization
for quality results - Guidance for realizing financial and
economic benefits
Management de la qualité — Lignes directrices pour réaliser les avantages financiers et économiques
ICS: 03.120.10
THIS DOCUMENT IS A DRAFT CIRCULATED
FOR COMMENT AND APPROVAL. IT IS
THEREFORE SUBJECT TO CHANGE AND MAY
NOT BE REFERRED TO AS AN INTERNATIONAL
STANDARD UNTIL PUBLISHED AS SUCH.
IN ADDITION TO THEIR EVALUATION AS
BEING ACCEPTABLE FOR INDUSTRIAL,
This document is circulated as received from the committee secretariat.
TECHNOLOGICAL, COMMERCIAL AND
USER PURPOSES, DRAFT INTERNATIONAL
STANDARDS MAY ON OCCASION HAVE TO
BE CONSIDERED IN THE LIGHT OF THEIR
POTENTIAL TO BECOME STANDARDS TO
WHICH REFERENCE MAY BE MADE IN
Reference number
NATIONAL REGULATIONS.
ISO/DIS 10014:2020(E)
RECIPIENTS OF THIS DRAFT ARE INVITED
TO SUBMIT, WITH THEIR COMMENTS,
NOTIFICATION OF ANY RELEVANT PATENT
RIGHTS OF WHICH THEY ARE AWARE AND TO
©
PROVIDE SUPPORTING DOCUMENTATION. ISO 2020

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oSIST ISO/DIS 10014:2020
ISO/DIS 10014:2020(E)

COPYRIGHT PROTECTED DOCUMENT
© ISO 2020
All rights reserved. Unless otherwise specified, or required in the context of its implementation, no part of this publication may
be reproduced or utilized otherwise in any form or by any means, electronic or mechanical, including photocopying, or posting
on the internet or an intranet, without prior written permission. Permission can be requested from either ISO at the address
below or ISO’s member body in the country of the requester.
ISO copyright office
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Phone: +41 22 749 01 11
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Email: copyright@iso.org
Website: www.iso.org
Published in Switzerland
ii © ISO 2020 – All rights reserved

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oSIST ISO/DIS 10014:2020
ISO/DIS 10014:2020(E)

Contents Page
Foreword .iv
Introduction .v
1 Scope . 1
2 Normative references . 1
3 Terms and definitions . 1
4 Top-down structured approach to realize financial and economic benefits .2
4.1 Overview . 2
4.2 Top-down structured approach . 4
4.2.1 General. 4
4.2.2 Stage 1 – Analysis of results . 4
4.2.3 Stage 2 – Analysis of processes. 6
4.2.4 Review results of action taken . 7
Annex A (informative) Financial and economic benefits, related measures, and linkage to
quality management principles . 8
Annex B (informative) Examples of structured approach to Business Performance
Improvement .10
Annex C (normative) Self-assessment tool .16
Annex D (informative) Application of quality management system requirements .18
Bibliography .19
© ISO 2020 – All rights reserved iii

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oSIST ISO/DIS 10014:2020
ISO/DIS 10014:2020(E)

Foreword
ISO (the International Organization for Standardization) is a worldwide federation of national standards
bodies (ISO member bodies). The work of preparing International Standards is normally carried out
through ISO technical committees. Each member body interested in a subject for which a technical
committee has been established has the right to be represented on that committee. International
organizations, governmental and non-governmental, in liaison with ISO, also take part in the work.
ISO collaborates closely with the International Electrotechnical Commission (IEC) on all matters of
electrotechnical standardization.
The procedures used to develop this document and those intended for its further maintenance are
described in the ISO/IEC Directives, Part 1. In particular the different approval criteria needed for the
different types of ISO documents should be noted. This document was drafted in accordance with the
editorial rules of the ISO/IEC Directives, Part 2 (see www .iso .org/ directives).
Attention is drawn to the possibility that some of the elements of this document may be the subject of
patent rights. ISO shall not be held responsible for identifying any or all such patent rights. Details of
any patent rights identified during the development of the document will be in the Introduction and/or
on the ISO list of patent declarations received (see www .iso .org/ patents).
Any trade name used in this document is information given for the convenience of users and does not
constitute an endorsement.
For an explanation on the voluntary nature of standards, the meaning of ISO specific terms and
expressions related to conformity assessment, as well as information about ISO's adherence to the
World Trade Organization (WTO) principles in the Technical Barriers to Trade (TBT) see the following
URL: www .iso .org/ iso/ foreword .html.
This document was prepared by Technical Committee ISO/TC 176, Quality management and quality
assurance, Subcommittee SC 3, Supporting technologies.
This second edition cancels and replaces the first edition (ISO 20014:2006) to reflect the changes in
ISO 9000 quality management principles. Its renewed rationale and concepts, ensure alignment with
ISO 9001:2015. In addition, it complements the ISO 9004 new revision. The requirements for documented
information in ISO 9001:2015 are specifically stated in clause 7.5 (Documented Information), and
throughout the standard. Further purpose of the revision of is :
— Alignment with revised QM principles and rationale;
— Alignment with new concepts, terms and definitions
— Producing a more lean document
— Making it brief and easy to understand, apply and management readable
— Develop a document to explain “what to do to realize financial and economic benefit”The main
changes compared to the previous edition are as follows:
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Introduction
This document is addressed to top management. It provides guidelines for realizing financial and
economic benefits by applying a top-down structured approach to management. The structured
approach monitors and tracks key business and quality management metrics (3.1) then, using the
metrics, takes improvement action(s) following the quality management principles and systems
described in the ISO 9000:2015 quality management system standard.
Adoption of these principles is a strategic top-management decision. The quality management principles
are as follows:
a) customer focus,
b) leadership,
c) engagement of people,
d) process approach,
e) improvement,
f) evidence based decision making,
g) relationship management
Adoption of these principles is a strategic top-management decision. Economic benefit is achieved by:
— Implementation of the seven quality management principles, which establishes and enables a
linkage between effective management and the realization of financial benefits, economic benefits
and organizational goals (see to Annex A);
— Effectively applying a structured Plan - Do- Check - Act (PDCA) continual improvement cycle. This
cycle identifies action plans based on data and information resulting from implementation of the
'process approach'(3.6).
— Using the quality management principles in daily operating practice, through (i) the effective
management of resources and (ii) implementation and monitoring of management system processes
to improve the overall effectiveness and efficiency of the organization.
Financial benefit is realized within the organization by implementing and utilizing cost-effective
management system practices based on the principles. The resulting organizational and financial
improvement is expressed in monetary form.
Financial, economic and organizational benefits resulting from the application of the quality
management principles include, but are not limited to:
1) improved net revenues,
2) improved budgetary performance,
3) reduced costs,
4) reduced business risks,
5) improved cash flow,
6) improved return on investment,
7) improved retained earnings,
8) increased competitiveness,
9) improved customer retention and loyalty,
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10) optimized use of available resources,
11) heightened employee engagement,
12) improved intellectual capital,
13) optimized, effective and efficient processes,
14) improved supply chain performance.
15) reduction of unpredictable business outcomes.
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oSIST ISO/DIS 10014:2020
DRAFT INTERNATIONAL STANDARD ISO/DIS 10014:2020(E)
Quality management systems — Managing an organization
for quality results - Guidance for realizing financial and
economic benefits
1 Scope
This document is directed specifically to the top management of an organization.
This document identifies and provides guidelines for realizing financial and economic benefits by
applying a top-down structured approach to achieving financial and economic benefits. The structured
approach utilizes the quality management principles and quality management systems described in the
ISO 9000 series management system standards to (i) monitor and trend key performance metrics and
(ii) take improvement action based on the observed metrics.
This document complements ISO 9001 and ISO 9004 for performance improvements and provides
examples of achievable benefits from the application of concepts in those standards. This document
identifies associated practical management methods and tools to assist in achieving the benefits.
This document is applicable to any organization, whether from the public, private or not-for-profit
sector, regardless of its business model or size, number of employees, diversity of product and service
offerings, revenues, organizational culture, complexity of processes, place or number of locations.
This document is not intended for certification, regulatory or contractual use.
2 Normative references
The following documents are referred to in the text in such a way that some or all of their content
constitutes requirements of this document. For dated references, only the edition cited applies. For
undated references, the latest edition of the referenced document (including any amendments) applies.
ISO 9000, Quality management systems — Fundamentals and vocabulary
ISO 9001:2015, Quality management systems - Requirements
ISO 9004, Quality management systems — Quality of an organization — Guidance to achieve sustained
success
3 Terms and definitions
For the purposes of this document, the terms and definitions given in ISO 9000 and the following apply.
ISO and IEC maintain terminological databases for use in standardization at the following addresses:
— IEC Electropedia: available at http:// www .electropedia .org/
— ISO Online browsing platform: available at http:// www .iso .org/ obp
3.1
metric
verifiable measurement used for quantifying or evaluating an output
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3.2
economic benefit
benefit attained through the effective implementation of management system processes and resources
to generate value and improve the health and overall worth of the organization and its relevant
interested parties
3.3
financial benefit
organizational improvement expressed in monetary form.
Note 1 to entry: Financial benefit should be realized by implementing cost-effective management system
processes
3.4
dashboard
combination of numerical and graphical data displays used to present the performance and trends of
key results
Note 1 to entry: Examples include traffic light, Pareto charts, pie charts, trend charts, etc.
3.5
best practice
method that has been proven to work well and produce the best results, and is therefore recommended
to be adopted as a model
Note 1 to entry: Methods described as best practice have usually been tested over time and validated, through
repeated trials, before being accepted as worthy of broad adoption.
3.6
process approach
systematic approach to management in which an organization identifies and monitors its internal
processes and their interactions
3.7
benchmark
measurement and analysis that an organization should use to search for and compare best practices
inside and outside the organization, with the aim of improving its performance
Note 1 to entry: Benchmarking should be applied to policies, strategy and objectives, processes and their
operation, products, services, and the organization's structures.
3.8
leading indicator
metric (3.1) that gives an indication of expected performance
3.9
lagging indicator
metric (3.1) that gives an indication of past performance
3.10
productivity
ability to generate, create, enhance or deliver products, services and knowledge.
4 Top-down structured approach to realize financial and economic benefits
4.1 Overview
This document provides a top-down structured approach to assist top management in identifying
and realizing financial and economic benefits. The top-down structured approach presented in this
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document is generic and should be applied to any process or ongoing business condition (see Annex B).
The approach is shown as a two-stage model in Figure 1.
In Stage 1, top management is responsible for identifying areas for improvement. The information from
Stage 1 is given to the process owners in the form of assigned action(s).
NOTE This same model should also be used to sustain improvements and achievements
In Stage 2, the process owners are responsible for developing and implementing effective
improvement plans.
The economic and financial benefits are achieved by monitoring, analyzing and trending key metrics:
— in the context of the organization, and
— that represent the changing needs and expectations of interested parties.
This is followed by taking improvement actions, based on the results of the metrics, using the quality
management principles together with the organization’s quality management system.
The quality management principles are supported by the Process Approach (3.6), the PDCA cycle: (Plan-
Do-Check-Act), and risk-based thinking.
It is strongly recommended for an organization to conduct an initial self-assessment using the self-
assessment tool provided in Annex C to baseline how well it is using the processes outlined in this
standard. Although some organizations may not have developed a set of metrics (3.1) and tools to
identify and recognize risks and opportunities, this model still works because an organization should
start with the self-assessment tool (Annex C) to identify gaps in their organizations processes.
As these processes improve, the organization will be better enabled to recognize improvement
opportunities through the evaluation of business results.
Figure 1 summarizes the top-down structured approach for:
— analyzing results important to the organization’s financial and economic performance, and
— identifying opportunities and metrics at risk, and
— improving the underlying business processes.
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Figure 1 — Top-down structured approach for analysis of results and analysis of processes for
continual improvement
The linkages between Figure 1 and ISO 9001:2015 are given in Annex D. These linkages are effectively
applied at every step of the top-down structured approach.
4.2 Top-down structured approach
4.2.1 General
The approach for realizing financial and economic benefits comprises a process which proceeds in
two stages.
4.2.2 Stage 1 – Analysis of results
4.2.2.1 Evaluation of current performance metrics
In Stage 1, top management starts by selecting a set of performance metrics.
NOTE 1 Particularly for small and medium sized organizations, the performance metrics (3.1) may simply be
their financial performance reports.
NOTE 2 For organizations which operate as a not-for-profit, the performance metrics (3.1) may be their goals
and objectives.
These metrics (3.1) may include both leading (3.8) and lagging indicators (3.9) .
Top management then periodically reviews the ongoing performance of the organization's processes
and business performance against these initial set of metrics (3.1) (See Figure 1). The review is simply a
comparison of current results against the initial set of management-selected performance metrics (3.1)
to discern positive and negative trends (refer to Annex A).
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Positive trends indicate process and business improvement which may potentially be also applied in
other parts of the organization. Negative trends indicate improvement action is required to stop and
reverse the negative trend (refer to Annex A).
4.2.2.2 Validate metrics
The next step in Stage 1 is ongoing validation that the performance metrics (3.1) selected by top
management are relevant and useful. Validation should be conducted by correlating the performance
metrics (3.1) against trends of overall actual business performance / impacts and confirming the
output provides meaningful, useful information.
This ongoing process will be an input to management's periodic review of performance as required
by ISO 9001, (eg. weekly, monthly, shareholder meetings, board meetings, comparison of company-
level data, etc.). Organizations with management systems certified to ISO 9001 are required to review
defined performance metrics (3.1). Therefore, there may be synergies in reviewing all performance
metrics (3.1) during the management review.
4.2.2.3 Identify opportunities and metrics at risk
The next step is to analyze the results and trends to identify those that are at risk of negative trends.
This analysis is performed against the organizational goals and expectations, including quality
objectives. This should include a review of the processes where the metrics indicate that the processes
are not performing as they should, and are potential risks to ongoing performance.
For example, a performance metric that currently has acceptable performance levels, but has an adverse
trend over time may represent a future risk if the adverse trend is not addressed in a timely manner.
Where process results are performing well against the organizational goals and expectations, and
trending positively, there may be opportunities to share best practices across the organization.
Organizations should consider the use of simple graphical tools, such as dashboards (3.4) e.g.: traffic
light indicators (Red, Yellow, Green) indicators show a metric in red color to indicate that the process
needs immediate management attention. Yellow (amber) color indicates that the underlying process
should be monitored by management. Green color indicates that the process is operating satisfactorily.
The specification limits for the red, yellow, and green should be established in advance to facilitate
consistent communication.
Dashboards (3.4) may include internal and external benchmarking (3.7) to encourage organizations to
achieve higher performance.
4.2.2.4 Assign/approve improvement actions
Metrics (3.1) found to have either unacceptable performance levels or adverse trends are thus identified.
Similarly, in this step, organizations could also identify metrics (3.1) with exceptional results where
there may be beneficial lessons applicable to other parts of the organization.
For metrics (3.1) delivering exceptional performance, top management may assign actions to process
owners(s) to analyse the critical success factors, identify best practices, and endeavour to replicate the
process-improvement successes in other areas.
Subsequent to the analysis of results, metrics (3.1) identified as showing unfavourable performance
should have actions assigned to the appropriate process owner(s) by top management. The actions
should (i) identify the root cause of unacceptable performance, and (ii) improve the performance of the
affected processes.
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4.2.3 Stage 2 – Analysis of processes
4.2.3.1 Introduction to the cycle
In Stage 2, process owners address actions assigned by top management resulting from the periodic
review of organizational performance and business results (see Figure 1).
Once the actions are formulated, the process owners(s) commence improving processes as described in
the PDCA cycle. Following this, they report improvement in the operation of the processes and changes
in performance to top management for management review.
Details of the Plan-Do-Check-Act (PDCA) cycle for improvement of affected processes are as follows:
4.2.3.2 Plan
Planning requires process owner(s) to develop an improvement plan to address the actions assigned by
top management. The plan includes actions to (i) address risks and opportunities, (ii) make the required
changes to the quality management system, and (iii) provide the resources required to carry out the
plan. Resources should include people, infrastructure, work environment, monitoring and measuring
resources, budgets, timelines and communication methods.
For processes delivering unacceptable performance as measured against the set performance metrics,
(3.1) process owner(s) start with planning for the improvement of the process.
Identifying appropriate processes for a high-level business metric (e.g. operation cost, net profit, etc.)
may require broader understanding of the overall business processes at more than one level, and also
the interaction between processes. Understanding such interactions may assist process owners in
developing a more complete improvement plan.
4.2.3.3 Do
At the 'Do' step, process owners should help ensure that the plan is implemented as expected. This may
require both management system and existing business resources.
Process owners must verify that the improvement actions have adequately addressed the root cause of
the unacceptable performance levels or trends. For some processes, control limits may be statistically
established to monitor the stability of the business process outcome. Once improved performance is
stable, results are reported to top management.
4.2.3.4 Check
At the Check part of the PDCA cycle, process owners review the results of previously assigned actions
to determine whether the improvement actions have been effectively implemented and results trend
positively and are sustainable. Improved results indicated by metrics (3.1) are validated to demonstrate
the impact on business performance.
4.2.3.5 Act
If process owners are not satisfied with the results of the first pass through the PDCA cycle, they should
consider repeating the cycle until the desired outcome is achieved.
Once process owners are satisfied with the outcome of the assigned action(s), they should consider other
areas of the business where a similar action could be applied. At this point, the process owners will (i)
submit available evidence and results of the improved processes, (ii) prepare a proposed improvement
plan including for other areas of the organization, and (iii) report recommendations for deployment in
other areas of the organization to top management for their review and subsequent direction.
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4.2.4 Review results of action taken
Top management will determine if the action(s) completed have produced the desired results, and are
sustainable. If the results are acceptable, the performance metrics (3.1) should be reviewed and revised
to facilitate the organization's ongoing identification, monitoring and response to further continual
improvement(s), and the needs of the business.
Top management should also consider (i) other similar areas of the business for ongoing improvement
and (ii) recommendations from the process owners.
Metrics (3.1) as an indication of improvements should be reviewed in management review to ensure
gains are sustained or to identify need for future changes.
After full implementation of the top-down structured approach is complete (refer to Figure 1),
a reassessment should be undertaken. This is to evaluate the maturity and effectiveness of the
deployment and periodically assess improvements.
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Annex A
(informative)

Financial and economic benefits, related measures, and linkage to
quality management principles
Table A.1 presents examples of potential benefits and measures and their link to the management
principle.
NOTE See ISO 9000 for a more detailed mapping of quality management principles and related benefits.
Table A.1 — Potential financial and economic benefits and measures
Potential benefits from apply-
Management
ing the quality management Potential measures
principle
principles
• Gross income or revenue Improvement,
Evidence based deci-
• Total expenses incurred, including material
sion making,
costs, labor, utilities, taxes, depreciation
Improved net revenues
• EBITDA (earnings before interest, taxes,
depreciation, and amortization)
• Net income (profit & loss)
• Overall budget (cost) variance Improvement,
Improved budgetary performance
Evidence based deci-
• Cost performance ratio
sion making
• Budget and actual costs by major categories Process approach,
Improvement,
Reduced costs and/or expenses
• Fixed vs. variable costs ratio
Evidence based deci-
sion making.
• Days cash on hand Improvement,
Evidence based deci-
• Cash flow ratios
sion making
• Free cash
...

FINAL
INTERNATIONAL ISO/FDIS
DRAFT
STANDARD 10014
ISO/TC 176/SC 3
Quality management systems —
Secretariat: NEN
Managing an organization for quality
Voting begins on:
2021­01­19 results — Guidance for realizing
financial and economic benefits
Voting terminates on:
2021­03­16
Systèmes de management de la qualité — Gestion d’un organisme
pour des résultats qualité — Recommandations pour réaliser des
bénéfices économiques et financiers
RECIPIENTS OF THIS DRAFT ARE INVITED TO
SUBMIT, WITH THEIR COMMENTS, NOTIFICATION
OF ANY RELEVANT PATENT RIGHTS OF WHICH
THEY ARE AWARE AND TO PROVIDE SUPPOR TING
DOCUMENTATION.
IN ADDITION TO THEIR EVALUATION AS
Reference number
BEING ACCEPTABLE FOR INDUSTRIAL, TECHNO­
ISO/FDIS 10014:2021(E)
LOGICAL, COMMERCIAL AND USER PURPOSES,
DRAFT INTERNATIONAL STANDARDS MAY ON
OCCASION HAVE TO BE CONSIDERED IN THE
LIGHT OF THEIR POTENTIAL TO BECOME STAN­
DARDS TO WHICH REFERENCE MAY BE MADE IN
©
NATIONAL REGULATIONS. ISO 2021

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ISO/FDIS 10014:2021(E)

COPYRIGHT PROTECTED DOCUMENT
© ISO 2021
All rights reserved. Unless otherwise specified, or required in the context of its implementation, no part of this publication may
be reproduced or utilized otherwise in any form or by any means, electronic or mechanical, including photocopying, or posting
on the internet or an intranet, without prior written permission. Permission can be requested from either ISO at the address
below or ISO’s member body in the country of the requester.
ISO copyright office
CP 401 • Ch. de Blandonnet 8
CH­1214 Vernier, Geneva
Phone: +41 22 749 01 11
Email: copyright@iso.org
Website: www.iso.org
Published in Switzerland
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ISO/FDIS 10014:2021(E)

Contents Page
Foreword .iv
Introduction .v
1 Scope . 1
2 Normative references . 1
3 Terms and definitions . 1
4 Top-down structured approach to realize financial and economic benefits .3
4.1 Overview . 3
4.2 Top­down structured approach . 4
4.2.1 General. 4
4.2.2 Stage 1 — Analysis of results . 4
4.2.3 Stage 2 — Analysis of processes. 5
4.2.4 Review and approve results of action taken . 7
Annex A (informative) Financial and economic benefits, related metrics and linkage to
quality management principles . 8
Annex B (informative) Examples of a structured approach to business performance
improvement .10
Annex C (informative) Self-assessment tool .16
Annex D (informative) Application of quality management system requirements .18
Bibliography .19
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Foreword
ISO (the International Organization for Standardization) is a worldwide federation of national standards
bodies (ISO member bodies). The work of preparing International Standards is normally carried out
through ISO technical committees. Each member body interested in a subject for which a technical
committee has been established has the right to be represented on that committee. International
organizations, governmental and non­governmental, in liaison with ISO, also take part in the work.
ISO collaborates closely with the International Electrotechnical Commission (IEC) on all matters of
electrotechnical standardization.
The procedures used to develop this document and those intended for its further maintenance are
described in the ISO/IEC Directives, Part 1. In particular, the different approval criteria needed for the
different types of ISO documents should be noted. This document was drafted in accordance with the
editorial rules of the ISO/IEC Directives, Part 2 (see www .iso .org/ directives).
Attention is drawn to the possibility that some of the elements of this document may be the subject of
patent rights. ISO shall not be held responsible for identifying any or all such patent rights. Details of
any patent rights identified during the development of the document will be in the Introduction and/or
on the ISO list of patent declarations received (see www .iso .org/ patents).
Any trade name used in this document is information given for the convenience of users and does not
constitute an endorsement.
For an explanation of the voluntary nature of standards, the meaning of ISO specific terms and
expressions related to conformity assessment, as well as information about ISO's adherence to the
World Trade Organization (WTO) principles in the Technical Barriers to Trade (TBT), see www .iso .org/
iso/ foreword .html.
This document was prepared by Technical Committee ISO/TC 176, Quality management and quality
assurance, Subcommittee SC 3, Supporting technologies.
This second edition cancels and replaces the first edition (ISO 10014:2006), which has been technically
revised. It also incorporates the Technical Corrigendum ISO 10014:2006/Cor 1:2007.
The main changes compared with the previous edition are as follows:
— it incorporates changes in ISO 9001:2015 quality management principles, rationale and concepts;
— it has been aligned with ISO 9001:2015 and complements ISO 9004:2018;
— the content of the document has been simplified, notably with respect to terminology and structure,
to make it more readily understood and applied by the interested parties, primarily top management.
Any feedback or questions on this document should be directed to the user’s national standards body. A
complete listing of these bodies can be found at www .iso .org/ members .html.
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ISO/FDIS 10014:2021(E)

Introduction
This document is intended to be used by top management. It provides guidelines for realizing financial
and economic benefits by applying a top-down structured approach. These can also be used to support
other types of management systems such as environmental, or occupational health and safety. The
structured approach monitors and manages key business and quality management metrics. Using
validated metrics as indicators of business performance, improvement actions are taken by applying
the quality management principles described in ISO 9000:2015 and the quality management system
of ISO 9001:2015. The guidelines in this document can be applied to an organization before or after
implementing ISO 9001:2015.
The quality management principles are:
a) customer focus;
b) leadership;
c) engagement of people;
d) process approach;
e) improvement;
f) evidence-based decision making;
g) relationship management.
Applying these principles throughout the organization is a strategic top management decision.
Financial benefits are realized within the organization by implementing and utilizing cost-effective
management system practices based on the seven quality management principles. The resulting
organizational and financial improvements are expressed in monetary form.
Economic benefits are achieved by:
— application of the seven quality management principles, which establishes and enables a linkage
between effective management and the realization of financial benefits, economic benefits and
organizational goals (see Annex A);
— use of a structured Plan-Do-Check-Act (PDCA) continual improvement cycle, which identifies action
plans based on data and information resulting from implementation of the process approach;
— adoption of the quality management principles in daily operating practice, through:
— effective management of resources;
— implementation and monitoring of management system processes to improve the overall
effectiveness and efficiency of the organization.
Financial, economic and organizational benefits resulting from the application of the principles include,
but are not limited to:
— improved net revenues;
— improved budgetary performance;
— reduced costs;
— reduced business risks;
— improved cash flow;
— improved return on investment;
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— improved retained earnings;
— increased competitiveness (market share);
— improved customer retention and loyalty;
— optimized use of available resources;
— enhanced employee engagement;
— improved intellectual capital;
— optimized, effective and efficient processes;
— improved supply chain performance;
— reduction of unpredictable business results.
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FINAL DRAFT INTERNATIONAL STANDARD ISO/FDIS 10014:2021(E)
Quality management systems — Managing an organization
for quality results — Guidance for realizing financial and
economic benefits
1 Scope
This document gives guidelines for realizing financial and economic benefits by applying a top-down
structured approach to achieving financial and economic benefits. The structured approach uses the
quality management principles and quality management system described in the ISO 9000 family of
management system standards to:
a) monitor and manage trends in key performance metrics;
b) take improvement action based on the observed metrics.
This document is directed specifically to the top management of an organization.
This document is applicable to any organization, whether from the public, private or not-for-profit
sector, regardless of its business model, revenue, number of employees, diversity of product and service
offerings, organizational culture, complexity of processes, place or number of locations.
This document complements ISO 9001:2015 and ISO 9004:2018 for performance improvements and
provides examples of achievable benefits from the application of concepts in those standards. This
document identifies associated practical management methods and tools to assist in realizing the
benefits.
2 Normative references
The following documents are referred to in the text in such a way that some or all of their content
constitutes requirements of this document. For dated references, only the edition cited applies. For
undated references, the latest edition of the referenced document (including any amendments) applies.
ISO 9000:2015, Quality management systems — Fundamentals and vocabulary
3 Terms and definitions
For the purposes of this document, the terms and definitions given in ISO 9000:2015 and the
following apply.
ISO and IEC maintain terminological databases for use in standardization at the following addresses:
— ISO Online browsing platform: available at https:// www .iso .org/ obp
— IEC Electropedia: available at http:// www .electropedia .org/
3.1
metric
verifiable measurement used for quantifying or evaluating a result
EXAMPLE Indicator; performance indicator; key performance indicator.
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3.2
financial benefit
organizational improvement expressed in monetary form
Note 1 to entry: Financial benefits should be realized by implementing cost-effective management system
processes.
3.3
economic benefit
benefit attained through the effective implementation of management system processes and resources
to generate value and improve the health and overall worth of the organization and its relevant
interested parties
3.4
dashboard
combination of numerical and graphical data displays used to present the performance and trends of
key results
EXAMPLE Traffic light charts; Pareto charts; pie charts; trend charts.
3.5
best practice
method that has been proven to work well and produce the best results, and is therefore recommended
to be adopted as a model
Note 1 to entry: A method described as a best practice has usually been tested over time and validated through
repeated trials before being accepted as worthy of broad adoption.
3.6
process approach
systematic approach to management in which an organization identifies, monitors and manages its
internal processes and their interactions
3.7
process owner
person with assigned responsibility and authority for a process
Note 1 to entry: The responsibilities of a process owner can include defining, developing and deploying the
process, communicating with interested parties, measuring and monitoring the results of the process and
continually improving the performance of the process.
3.8
benchmarking
activity of measurement and analysis that an organization can use to search for and compare practices
inside and outside the organization, with the aim of improving its performance
Note 1 to entry: Benchmarking can be applied to policies, strategies and objectives, processes and their operation,
products, services and the organization's structures.
3.9
leading indicator
metric (3.1) that gives an indication of expected performance
3.10
lagging indicator
metric (3.1) that gives an indication of past performance
3.11
productivity
ability to generate, create, enhance or deliver products, services and knowledge
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4 Top-down structured approach to realize financial and economic benefits
4.1 Overview
This document provides a two­stage top­down structured approach to assist top management in
identifying and realizing financial and economic benefits (see Figure 1). As presented in this document,
this approach is generic and applicable to any process or ongoing business condition (see Annex B).
In Stage 1, top management is responsible for identifying areas for improvement. The information is
then passed on to Stage 2 in the form of assigned actions to the process owners.
In Stage 2, the process owners are responsible for developing and implementing effective
improvement plans.
This same approach should be used to sustain improvements and achievements. The financial and
economic benefits are achieved by:
a) monitoring and analysing key performance metrics over time:
— in the context of the organization;
— that represent the changing needs and expectations of interested parties;
b) implementing improvement actions, based on the analysis of the metrics, using the quality
management principles together with the organization’s quality management system (see Annex D).
The quality management principles are supported by the process approach, the PDCA cycle and risk-
based thinking.
An organization should conduct an initial self­assessment, using the self­assessment tool provided
in Annex C, to establish a baseline to assess how effectively it is using the processes detailed in this
document. For organizations that have not yet developed a set of metrics and tools to identify and
recognize risks and opportunities, they can start with the self-assessment tool in Annex C to identify
gaps in their processes. As these processes improve, the organization will be in a better position to
recognize opportunities for improvement through the evaluation of its business results.
Figure 1 summarizes the top­down structured approach for:
— analysing results important to the organization’s financial and economic performance;
— identifying opportunities and metrics at risk;
— improving the underlying business processes.
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NOTE Numbers refer to the related subclauses.
Figure 1 — Top-down structured approach for analysis of results and analysis of processes for
continual improvement
4.2 Top-down structured approach
4.2.1 General
The approach for realizing financial and economic benefits is a two-stage process, as described in 4.2.2
to 4.2.4.
4.2.2 Stage 1 — Analysis of results
4.2.2.1 Evaluate current performance metrics
In Stage 1, top management starts by selecting a set of performance metrics.
NOTE 1 Particularly for small and medium-sized organizations, the performance metrics can simply be their
financial performance reports.
NOTE 2 For organizations that operate as not-for-profit, the performance metrics can be their goals and
objectives.
These metrics can include both leading indicators and lagging indicators.
Top management will then periodically review the ongoing performance of the organization's processes
and business results against the baseline of the initial set of metrics (see Figure 1).
4.2.2.2 Validate metrics
The next step in Stage 1 is ongoing validation that the performance metrics selected by top management
are relevant and useful. Validation should be conducted by correlating the performance metrics against
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trends of overall actual business performance and confirming that the results provide meaningful and
useful information on the performance of the management system.
4.2.2.3 Review results, trends and risks
This ongoing process will be an input to management's periodic review of performance as required
by the quality management system (e.g. shareholder meetings, board meetings, management reviews).
There can be synergies in reviewing all defined performance metrics and organization-level data
during management review.
Metrics found to have either unacceptable performance levels or adverse trends are thus identified.
Similarly, in this step, organizations can also identify metrics with exceptional results where there can
be beneficial lessons learned which are applicable to other parts of the organization.
4.2.2.4 Identify opportunities and metrics at risk
The next step is to analyse the results and trends to identify those that are at risk. This analysis is
performed against the organizational goals and expectations, including quality objectives. This should
include a review of the processes where the metrics indicate that the processes are not performing as
they should and are potential risks to ongoing performance.
For example, a performance metric that currently has acceptable performance levels but has an adverse
trend over time can represent a future risk if the adverse trend is not addressed in a timely manner.
Improvement actions should be identified to stop and reverse the trend (see Annex A).
Where process results are performing well against the organizational goals and expectations or
trending favourably, there can be opportunities to share best practices across the organization.
Organizations should consider the use of simple graphical tools such as dashboards. For example,
colour-coded “traffic light” charts can easily show trends. A metric in red colour indicates that the
process needs immediate management attention, yellow (amber) colour indicates that the underlying
process should be monitored more frequently, and green colour indicates that the process is operating
satisfactorily. The specification limits for red, yellow and green should be established in advance to
facilitate consistent communication.
Dashboards can include internal and external benchmarking to encourage organizations to achieve
higher performance.
4.2.2.5 Assign action plans
After the analysis of results, top management should assign actions to the appropriate process owner(s).
For metrics that indicate exceptional performance, top management can assign process owners to
analyse the critical success factors, identify best practices and endeavour to replicate the process
improvement successes in other areas.
For metrics showing unfavourable performance levels or adverse trends, process owners can be asked
to identify the root cause of unacceptable performance, determine necessary resources and take action
to reverse the trends or improve the performance of affected processes.
NOTE See ISO 10009 for guidance on root cause analysis.
4.2.3 Stage 2 — Analysis of processes
4.2.3.1 Introduction to the cycle
In Stage 2, process owners address actions assigned by top management resulting from the periodic
review of organizational performance and business results (see Figure 1).
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Once the actions are formulated, the process owners start improving processes as described in the
PDCA cycle. Following this, they report improvement in the operation of the processes and changes in
performance to top management for management review.
Details of the PDCA cycle for improvement of affected processes are described in 4.2.3.2 to 4.2.3.5.
4.2.3.2 Plan
Process owners who have been assigned by top management should develop improvement plans to
address the results or trends identified. The plans should include:
a) analysis of root causes of the results or trends;
b) actions to manage risks and opportunities;
c) changes to be made to the quality management system;
d) resources needed to complete the plan.
Resources should include people, infrastructure, work environment, monitoring and measuring
instruments, budgets, time available and communication tools.
For processes delivering unacceptable performance as measured against the selected performance
metrics, the process owners start by planning for the improvement of those processes.
Identifying the processes that influence a high-level business metric (e.g. operation cost, net profit)
can require a broader understanding of the overall business processes and the interactions between
them. Understanding such interactions can assist process owners in developing a more comprehensive
improvement plan.
4.2.3.3 Do
At this step, the process owner(s) should ensure that the plan is implemented as expected. This can
require both management system and existing business resources.
Process owners should verify that the improvement actions have adequately addressed the root cause
of the unacceptable performance levels or trends. For some processes, statistical control limits can be
established to monitor the stability of the business process results. When the performance is improved
and stable, results are reported to top management.
4.2.3.4 Check
At this step of the PDCA cycle, the process owners review the results of previously assigned actions to
determine the effectiveness of the improvement actions and whether they can be sustained. Improved
results are validated to demonstrate their impact on business performance.
4.2.3.5 Act
If the process owners are not satisfied with the results of the first pass through the PDCA cycle, they
should consider repeating the cycle until the desired results are achieved.
Once the process owners are satisfied with the results of the assigned actions, they should consider
other areas of the business where similar actions can be applied. At this point, the process owners will:
a) submit available evidence and results of the improved processes;
b) prepare a proposed improvement plan, including other areas of the organization;
c) report recommendations for deployment in other areas of the organization to top management for
their review and subsequent direction.
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4.2.4 Review and approve results of action taken
Top management will determine if the completed actions have produced the desired results and
whether they can be sustained. If the results are acceptable, the cycle repeats beginning at Stage 1
(see 4.2.2.1). The set of performance metrics should be evaluated based on learning from previous
PDCA cycles. They can be revised if applicable to facilitate the organization's ongoing identification,
monitoring and response to continual improvement and the needs of the business.
Top management should also consider:
a) other similar areas of the business for ongoing improvement;
b) recommendations from the process owners.
If the results are unacceptable, top management should review the assigned actions to determine the
reasons why. A new or revised action plan should be developed and assigned to process owners.
Metrics as an indication of improvements should be reviewed in the management review to ensure
gains are sustained or to identify needs for future changes.
After the full implementation of the top­down structured approach is complete (see Figure 1), a
reassessment should be undertaken (see Annex C). This is to evaluate the maturity and effectiveness of
the deployment and to periodically assess improvements.
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ISO/FDIS 10014:2021(E)

Annex A
(informative)

Financial and economic benefits, related metrics and linkage to
quality management principles
Table A.1 presents examples of potential benefits and metrics and their link to the management
principle.
NOTE See ISO 9000:2015 for a more detailed description of quality management principles and related
benefits.
Table A.1 — Potential financial and economic benefits and metrics
Potential benefits from
Management
applying the quality Potential metrics
principle
management principles
— Gross income or revenue
— Total expenses incurred, including material
— Improvement
costs, labour, utilities, taxes and depreciation
  Improved net revenues
— Evidence­based
— Earnings before interest, taxes, depreciation
decision making
and amortization (EBITDA)
— Net income (profit and loss)
— Overall budget (cost) variance — Improvement
  Improved budgetary perfor­
— Cost performance ratio — Evidence­based
mance
decision making
— Budget and actual costs by major categories — Process approach
— Fixed versus variable costs ratio — Improvement
  Reduced costs or expenses
— Evidence­based
decision making
— Days cash on hand
— Cash flow ratios
— Improvement
— Free cash flow (FCF)
  Improved cash flow
— Evidence­based
— Discounted cash flow (DCF)
decision making
— Mean time between completion of work,
invoicing and receipt of payment
— Net income (profit and loss)
— Investment in the organization, including stock — Improvement
and retained earnings
  Improved return on investment
— Evidence­based
— Time to payback decision making
— Return on investment (ROI)
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Table A.1 (continued)
Potential benefits from
Management
applying the quality Potential metrics
principle
management principles
— Market share (percentage of market attributed — Improvement
to the organization)
  Increased competitiveness
— Evidence­based
— Time to market with new products or services decision making
— Customer satisfaction
— Customer engagement
— Customer loyalty
— Customer focus
— Total number of customers
  Improved customer retention — Leadership
— Number of customers that routinely use the
and loyalty
organization’s products or services
— Relationship
management
— Number of customer referrals to potential
customers
— Revenue from new customers
— Customer complaints
— Productivity — Process approach
  Optimized use of available — Overall equipment effectiveness (OEE) — Improvement
resources
— Return on assets (ROA) — Evidence­based
decision making
— Workforce engagement
— Employee retention
  Heightened employee account­ — Eng
...

PROJET
NORME ISO/FDIS
FINAL
INTERNATIONALE 10014
ISO/TC 176/SC 3
Systèmes de management de la
Secrétariat: NEN
qualité — Gestion d’un organisme
Début de vote:
2021-01-19 pour des résultats qualité —
Recommandations pour réaliser des
Vote clos le:
2021-03-16
bénéfices économiques et financiers
Quality management systems — Managing an organization for
quality results — Guidance for realizing financial and economic
benefits
LES DESTINATAIRES DU PRÉSENT PROJET SONT
INVITÉS À PRÉSENTER, AVEC LEURS OBSER-
VATIONS, NOTIFICATION DES DROITS DE PRO-
PRIÉTÉ DONT ILS AURAIENT ÉVENTUELLEMENT
CONNAISSANCE ET À FOURNIR UNE DOCUMEN-
TATION EXPLICATIVE.
OUTRE LE FAIT D’ÊTRE EXAMINÉS POUR
ÉTABLIR S’ILS SONT ACCEPTABLES À DES FINS
INDUSTRIELLES, TECHNOLOGIQUES ET COM-
Numéro de référence
MERCIALES, AINSI QUE DU POINT DE VUE
ISO/FDIS 10014:2021(F)
DES UTILISATEURS, LES PROJETS DE NORMES
INTERNATIONALES DOIVENT PARFOIS ÊTRE
CONSIDÉRÉS DU POINT DE VUE DE LEUR POSSI-
BILITÉ DE DEVENIR DES NORMES POUVANT
SERVIR DE RÉFÉRENCE DANS LA RÉGLEMENTA-
©
TION NATIONALE. ISO 2021

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DOCUMENT PROTÉGÉ PAR COPYRIGHT
© ISO 2021
Tous droits réservés. Sauf prescription différente ou nécessité dans le contexte de sa mise en œuvre, aucune partie de cette
publication ne peut être reproduite ni utilisée sous quelque forme que ce soit et par aucun procédé, électronique ou mécanique,
y compris la photocopie, ou la diffusion sur l’internet ou sur un intranet, sans autorisation écrite préalable. Une autorisation peut
être demandée à l’ISO à l’adresse ci-après ou au comité membre de l’ISO dans le pays du demandeur.
ISO copyright office
Case postale 401 • Ch. de Blandonnet 8
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Tél.: +41 22 749 01 11
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Web: www.iso.org
Publié en Suisse
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ISO/FDIS 10014:2021(F)

Sommaire Page
Avant-propos .iv
Introduction .v
1 Domaine d’application . 1
2 Références normatives . 1
3 Termes et définitions . 1
4 Approche descendante structurée pour réaliser des bénéfices économiques et financiers 3
4.1 Vue générale . 3
4.2 Approche descendante structurée . 4
4.2.1 Généralités . 4
4.2.2 Étape 1 — Analyse des résultats . 4
4.2.3 Étape 2 — Analyse des processus . 6
4.2.4 Revue et approbation des résultats des actions mises en œuvre . 7
Annexe A (informative) Bénéfices économiques et financiers, indicateurs connexes et
relations avec les principes de management de la qualité . 8
Annexe B (informative) Exemples d’une approche structurée pour l’amélioration des
performances métiers .11
Annexe C (informative) Outil d’auto-évaluation .17
Annexe D (informative) Application des exigences relatives au système de management
de la qualité.19
Bibliographie .20
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Avant-propos
L’ISO (Organisation internationale de normalisation) est une fédération mondiale d’organismes
nationaux de normalisation (comités membres de l’ISO). L’élaboration des Normes internationales est
en général confiée aux comités techniques de l’ISO. Chaque comité membre intéressé par une étude
a le droit de faire partie du comité technique créé à cet effet. Les organisations internationales,
gouvernementales et non gouvernementales, en liaison avec l’ISO participent également aux travaux.
L’ISO collabore étroitement avec la Commission électrotechnique internationale (IEC) en ce qui
concerne la normalisation électrotechnique.
Les procédures utilisées pour élaborer le présent document et celles destinées à sa mise à jour sont
décrites dans les Directives ISO/IEC, Partie 1. Il convient, en particulier de prendre note des différents
critères d’approbation requis pour les différents types de documents ISO. Le présent document a été
rédigé conformément aux règles de rédaction données dans les Directives ISO/IEC, Partie 2 (voir www
.iso .org/ directives).
L’attention est attirée sur le fait que certains des éléments du présent document peuvent faire l’objet de
droits de propriété intellectuelle ou de droits analogues. L’ISO ne saurait être tenue pour responsable
de ne pas avoir identifié de tels droits de propriété et averti de leur existence. Les détails concernant
les références aux droits de propriété intellectuelle ou autres droits analogues identifiés lors de
l’élaboration du document sont indiqués dans l’Introduction et/ou dans la liste des déclarations de
brevets reçues par l’ISO (voir www .iso .org/ brevets).
Les appellations commerciales éventuellement mentionnées dans le présent document sont données
pour information, par souci de commodité, à l’intention des utilisateurs et ne sauraient constituer un
engagement.
Pour une explication de la nature volontaire des normes, la signification des termes et expressions
spécifiques de l’ISO liés à l’évaluation de la conformité, ou pour toute information au sujet de l’adhésion
de l’ISO aux principes de l’Organisation mondiale du commerce (OMC) concernant les obstacles
techniques au commerce (OTC), voir le lien suivant: www .iso .org/ iso/ fr/ avant -propos.
Le présent document a été élaboré par le comité technique ISO/TC 176, Management et assurance de la
qualité, sous-comité SC 3, Techniques de soutien.
Cette deuxième édition annule et remplace la première édition (ISO 10014:2006), qui a fait l’objet d’une
révision technique. Elle intègre également le Rectificatif technique ISO 10014:2006/Cor 1:2007.
Par rapport à l’édition précédente, les principales modifications sont les suivantes:
— intégration des modifications apportées aux principes de management de la qualité, justification et
concepts de l’ISO 9001:2015;
— mise en correspondance avec l’ISO 9001:2015 et complément à l’ISO 9004:2018;
— simplification du contenu du document, notamment eu égard à la terminologie et à la structure, pour
le rendre plus compréhensible et applicable par les parties intéressées, principalement la direction.
Il convient que l’utilisateur adresse tout retour d’information ou toute question concernant le présent
document à l’organisme national de normalisation de son pays. Une liste exhaustive desdits organismes
se trouve à l’adresse www .iso .org/ fr/ members .html.
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Introduction
Le présent document est destiné à être utilisé par la direction. Il fournit un cadre directeur pour réaliser
des bénéfices économiques et financiers grâce à la mise en application d’une approche descendante
structurée. Ce dernier peut également être utilisé pour soutenir d’autres types de systèmes de
management, tels que le management environnemental ou le management de la santé et de la sécurité au
travail. Cette approche structurée permet de surveiller et de gérer les indicateurs clés de management
de la qualité et métiers. Grâce à des indicateurs validés en tant qu’indicateurs de performance métiers,
il est possible d’entreprendre des actions d’amélioration en appliquant les principes de management de
la qualité décrits dans l’ISO 9000:2015 et le système de management de la qualité de l’ISO 9001:2015.
Le cadre directeur du présent document peut être appliqué à un organisme avant ou après la mise en
œuvre de l’ISO 9001:2015.
Les principes de management de la qualité sont:
a) orientation client;
b) leadership;
c) implication du personnel;
d) approche processus;
e) amélioration;
f) prise de décision fondée sur des preuves;
g) management des relations avec les parties intéressées.
L’application de ces principes dans l’ensemble de l’organisme relève d’une décision stratégique de la
direction.
Il est possible de réaliser des bénéfices financiers au sein de l’organisme par le biais de la mise en œuvre
et de l’utilisation de pratiques de système de management rentables basées sur les sept principes de
management de la qualité. Les améliorations financières et organisationnelles qui en résultent sont
exprimées sous forme monétaire.
Il est possible de retirer des bénéfices économiques par le biais de:
— l’application des sept principes de management de la qualité, qui établissent un lien entre un
management efficace, la réalisation de bénéfices économiques et financiers, et l’atteinte d’objectifs
organisationnels (voir Annexe A);
— l’utilisation d’un cycle PDCA (Plan-Do-Check-Act - Planifier-Développer-Contrôler-Agir) structuré
d’amélioration continue, qui identifie les plans d’action en fonction de données et d’informations
issues de la mise en œuvre de l’approche processus;
— l’adoption des principes de management de la qualité dans les pratiques opérationnelles quotidiennes,
par le biais:
— d’un management efficace des ressources;
— de la mise en œuvre et de la surveillance des processus du système de management afin
d’améliorer l’efficacité et l’efficience globales de l’organisme.
Les bénéfices financiers, économiques et organisationnels qui découlent de la mise en pratique des
principes incluent, sans s’y limiter:
— l’amélioration du chiffre d’affaires net;
— l’amélioration des performances budgétaires;
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— la diminution des coûts;
— la réduction des risques métiers;
— l’amélioration de la trésorerie;
— l’amélioration du retour sur investissement;
— l’amélioration des bénéfices non répartis;
— l’accroissement de la compétitivité (parts de marché);
— l’amélioration de la fidélisation et de la loyauté des clients;
— l’optimisation de l’utilisation des ressources disponibles;
— le renforcement de l’implication du personnel;
— l’amélioration du capital intellectuel;
— l’optimisation des processus, de leur efficience et de leur efficacité;
— l’amélioration des performances de la chaîne d’approvisionnement;
— la réduction des résultats métiers imprévisibles.
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PROJET FINAL DE NORME INTERNATIONALE ISO/FDIS 10014:2021(F)
Systèmes de management de la qualité — Gestion d’un
organisme pour des résultats qualité — Recommandations
pour réaliser des bénéfices économiques et financiers
1 Domaine d’application
Le présent document donne un cadre directeur pour réaliser des bénéfices économiques et financiers
grâce à la mise en application d’une approche descendante structurée en matière de management.
Cette approche structurée s’appuie sur les principes de management de la qualité et le système de
management de la qualité décrit dans la famille de normes de systèmes de management ISO 9000 afin:
a) de surveiller les indicateurs de performance clés et d’établir des tendances;
b) d’entreprendre des actions d’amélioration en fonction des indicateurs observés.
Le présent document est spécifiquement destiné à la direction d’un organisme.
Le présent document s’applique à tout organisme, qu’il évolue au sein du secteur public, privé ou à but
non lucratif, indépendamment de son modèle d’exploitation, de son chiffre d’affaires, de son effectif,
de la diversité de ses produits et services, de sa culture organisationnelle, de la complexité de ses
processus, de son implantation ou du nombre de ses sites.
Le présent document complète l’ISO 9001:2015 et l’ISO 9004:2018 en ce qui concerne l’amélioration des
performances, et fournit des exemples de bénéfices attendus suite à la mise en pratique des concepts de
ces normes. Le présent document identifie des méthodes et outils pratiques de management associés
qui permettent de réaliser des bénéfices.
2 Références normatives
Les documents suivants sont cités dans le texte de sorte qu’ils constituent, pour tout ou partie de leur
contenu, des exigences du présent document. Pour les références datées, seule l’édition citée s’applique.
Pour les références non datées, la dernière édition du document de référence s’applique (y compris les
éventuels amendements).
ISO 9000:2015, Systèmes de management de la qualité — Principes essentiels et vocabulaire
3 Termes et définitions
Pour les besoins du présent document, les termes et définitions de l’ISO 9000:2015 ainsi que les suivants
s’appliquent.
L’ISO et l’IEC tiennent à jour des bases de données terminologiques destinées à être utilisées en
normalisation, consultables aux adresses suivantes:
— ISO Online browsing platform: disponible à l’adresse https:// www .iso .org/ obp;
— IEC Electropedia: disponible à l’adresse http:// www .electropedia .org/ .
3.1
indicateur
mesure vérifiable utilisée pour la quantification ou l’évaluation d’un résultat
EXEMPLE Indicateur; indicateur de performance; indicateur de performance clé.
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3.2
bénéfice financier
amélioration organisationnelle exprimée sous forme monétaire
Note 1 à l'article: Il convient que des bénéfices financiers soient réalisés en mettant en œuvre des processus de
système de management rentables.
3.3
bénéfice économique
bénéfice retiré grâce à la mise en œuvre effective de processus et de ressources associées à un système
de management afin de générer de la valeur et d’améliorer la santé et la valeur globale d’un organisme
et de ses parties intéressées
3.4
tableau de bord
association de visualisations de données numériques et graphiques pour présenter des performances
et afficher des tendances de résultats clés
EXEMPLE Indicateurs de couleur; graphiques de Pareto; diagrammes circulaires; courbes.
3.5
bonne pratique
méthode ayant été prouvée comme fonctionnant et produisant les meilleurs résultats, et donc
recommandée pour être adoptée en tant que modèle
Note 1 à l'article: La méthode décrite comme étant une bonne pratique a, en règle générale, été éprouvée au fil
du temps et validée par le biais d’essais répétés avant d’être acceptée comme étant digne d’être plus largement
adoptée.
3.6
approche processus
approche méthodique en matière de management, dans le cadre de laquelle un organisme identifie,
surveille et gère ses processus internes et leurs interactions
3.7
propriétaire du processus
personne à laquelle ont été confiées la responsabilité et l’autorité d’un processus
Note 1 à l'article: Les responsabilités d’un propriétaire du processus peuvent inclure la définition, l’élaboration
et la mise en place du processus, la communication avec les parties intéressées, la mesure et la surveillance des
résultats du processus, et l’amélioration continue des performances du processus.
3.8
analyse comparative
activité de mesure et d’analyse qu’un organisme peut utiliser pour rechercher et comparer les bonnes
pratiques internes et externes, dans le but d’améliorer ses performances
Note 1 à l'article: Une analyse comparative peut être appliquée aux politiques, aux stratégies, aux objectifs, aux
processus et à leur fonctionnement, aux produits, aux services et aux structures de l’organisme.
3.9
indicateur prospectif
indicateur (3.1) qui donne une indication des performances attendues
3.10
indicateur rétrospectif
indicateur (3.1) qui donne une indication des performances passées
3.11
productivité
aptitude à générer, créer, améliorer ou délivrer des produits, des services et des connaissances
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4 Approche descendante structurée pour réaliser des bénéfices économiques et
financiers
4.1 Vue générale
Le présent document fournit une approche descendante structurée en deux étapes pour assister la
direction dans l’identification et la réalisation de bénéfices économiques et financiers (voir Figure 1).
Comme présenté dans le présent document, cette approche est générique et s’applique à tout processus
ou toute condition métier permanente (voir Annexe B).
À l’Étape 1, la direction est responsable de l’identification des axes d’amélioration. Les informations
sont ensuite transmises à l’Étape 2 sous la forme d’actions confiées aux propriétaires de processus.
À l’Étape 2, les propriétaires de processus sont responsables de l’élaboration et de la mise en pratique
de plans d’amélioration.
Il convient que cette même approche soit utilisée pour pérenniser les améliorations et les réalisations.
Il est possible de retirer des bénéfices économiques et financiers par le biais:
a) d’une surveillance et d’une analyse d’indicateurs de performance clés au fil du temps:
— dans le contexte de l’organisme;
— qui reflètent l’évolution des besoins et attentes des parties intéressées;
b) de la mise en œuvre d’actions d’amélioration, qui s’appuient sur l’analyse des indicateurs, à l’aide des
principes de management de la qualité et du système de management de la qualité de l’organisme
(voir Annexe D).
Les principes de management de la qualité sont étayés par l’approche processus, le cycle PDCA et une
approche par les risques.
Il convient qu’un organisme réalise une auto-évaluation initiale à l’aide de l’outil d’auto-évaluation fourni
à l’Annexe C pour établir une référence afin d’évaluer la manière dont il utilise les processus détaillés
dans le présent document. Les organismes qui n’ont pas encore élaboré un ensemble d’indicateurs
et d’outils pour identifier et reconnaître les risques et opportunités peuvent commencer par utiliser
l’outil d’auto-évaluation de l’Annexe C pour identifier les lacunes de leurs processus. À mesure que
ses processus s’améliorent, l’organisme sera davantage en mesure de détecter les opportunités
d’amélioration par le biais de l’évaluation de ses résultats métiers.
La Figure 1 résume l’approche descendante structurée pour:
— l’analyse des résultats importants pour les performances financières et économiques de l’organisme;
— l’identification des opportunités et des indicateurs à risque;
— l’amélioration des processus métiers sous-jacents.
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NOTE Les numéros font référence aux paragraphes correspondants.
Figure 1 — Approche descendante structurée pour l’analyse des résultats et l’analyse
des processus pour l’amélioration continue
4.2 Approche descendante structurée
4.2.1 Généralités
L’approche pour réaliser des bénéfices économiques et financiers est un processus en deux étapes, tel
que décrit en 4.2.2 à 4.2.4.
4.2.2 Étape 1 — Analyse des résultats
4.2.2.1 Évaluer les indicateurs de performance actuels
À l’Étape 1, la direction commence par sélectionner un ensemble d’indicateurs de performance.
NOTE 1 Les indicateurs de performance peuvent tout simplement être des rapports de performance financière,
en particulier pour les petites et moyennes entreprises.
NOTE 2 Pour les organismes qui évoluent au sein du secteur à but non lucratif, les indicateurs de performance
peuvent être leurs objectifs.
Ces indicateurs peuvent inclure à la fois des indicateurs prospectifs et des indicateurs rétrospectifs.
La direction procédera ensuite à une revue périodique de la performance continue des processus et
des résultats métiers de l’organisme en les comparant à la référence de l’ensemble initial d’indicateurs
(voir Figure 1).
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4.2.2.2 Validation des indicateurs
La phase suivante de l’Étape 1 est un processus de validation continue visant à garantir que les
indicateurs de performance sélectionnés par la direction sont pertinents et utiles. Il convient que la
validation soit réalisée en corrélant les indicateurs de performance avec les tendances des performances
métiers actuelles globales, et en confirmant que les résultats fournissent des informations significatives
et utiles sur la performance du système de management.
4.2.2.3 Revue des résultats, des tendances et des risques
Ce processus continu constituera un élément d’entrée de la revue périodique des performances
de la direction, tel qu’exigé par le système de management de la qualité (par exemple, réunions des
actionnaires, réunions du conseil d’administration, revues de direction). Il peut exister des synergies
dans la revue de l’ensemble des indicateurs de performance définis et des données au niveau de
l’organisme lors de la revue de direction.
Les indicateurs détectés comme correspondant à des niveaux de performance inacceptable ou à des
tendances négatives sont par conséquent identifiés. De la même façon, au cours de cette étape, les
organismes peuvent également identifier des indicateurs aux résultats exceptionnels qui peuvent leur
permettre de tirer des leçons bénéfiques applicables à d’autres domaines.
4.2.2.4 Identification des opportunités et des indicateurs à risque
La prochaine étape consiste à analyser les résultats et les tendances afin d’identifier ceux qui sont
exposés à des risques. Cette analyse est réalisée au regard des objectifs et attentes organisationnels,
notamment les objectifs qualité. Il convient qu’elle inclut une revue des processus pour lesquels les
indicateurs indiquent une performance différente de celle qui a été anticipée et représentent des
risques potentiels pour la performance continue.
Par exemple, un indicateur de performance qui affiche un niveau de performance acceptable, mais qui
est associé à une tendance négative au fil du temps peut représenter un risque futur si la tendance
négative n’est pas gérée de manière opportune. Il convient que des actions d’amélioration soient
identifiées pour neutraliser et inverser la tendance (voir Annexe A).
Lorsque les performances des processus sont bonnes au regard des objectifs et attentes organisationnels,
ou que leur tendance est favorable, il se peut qu’il existe des opportunités de partager les bonnes
pratiques dans l’ensemble de l’organisme.
Il convient que les organismes considèrent l’utilisation d’outils graphiques simples, tels que des tableaux
de bord. Par exemple, des graphiques incluant des indicateurs de couleur peuvent facilement démontrer
les tendances. Un indicateur de couleur rouge indique que le processus exige l’attention immédiate de la
part de la direction, un indicateur de couleur jaune (ou orange) indique qu’il convient que le processus
sous-jacent soit surveillé de manière plus fréquente et un indicateur de couleur verte indique que le
processus fonctionne de manière satisfaisante. Il convient que les limites de spécification pour le rouge,
le jaune et le vert soient établies au préalable afin de permettre une communication cohérente.
Les tableaux de bord peuvent inclure une analyse comparative des données internes et externes afin
d’encourager les organismes à améliorer leurs performances.
4.2.2.5 Attribution des plans d’action
Après analyse des résultats, il convient que la direction confie des actions au(x) propriétaire(s) de
processus approprié(s). Pour les indicateurs qui indiquent des performances exceptionnelles, la
direction peut confier des actions aux propriétaires de processus afin qu’ils analysent les facteurs
de réussite critiques, identifient les bonnes pratiques et se chargent de reproduire ces réussites dans
d’autres domaines.
Pour les indicateurs qui indiquent des niveaux de performance non favorables ou des tendances
négatives, il peut être demandé aux propriétaires de processus d’identifier la cause profonde de la
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performance inacceptable, de déterminer les ressources nécessaires et d’entreprendre une action pour
inverser les tendances ou améliorer la performance des processus concernés.
NOTE Voir l’ISO 10009 pour des recommandations sur l’analyse de la cause profonde.
4.2.3 Étape 2 — Analyse des processus
4.2.3.1 Présentation du cycle
À l’Étape 2, les propriétaires de processus abordent les actions qui leur ont été confiées par la direction
suite à la revue périodique des performances organisationnelles et des résultats métiers (voir Figure 1).
Une fois les actions formulées, les propriétaires de processus commencent à améliorer les processus
comme décrit dans le cycle PDCA. Suite à cela, ils rendent compte de l’amélioration du fonctionnement
des processus et des modifications de performance à la direction pour la revue de direction.
Les détails du cycle PDCA pour l’amélioration des processus concernés sont décrits en 4.2.3.2 à 4.2.3.5.
4.2.3.2 Planifier
Il convient que les propriétaires de processus désignés par la direction élaborent des plans
d’amélioration pour gérer les tendances ou résultats identifiés. Il convient que les plans incluent:
a) l’analyse des causes profondes des résultats ou des tendances;
b) les actions pour gérer les risques et opportunités;
c) les modifications apportées au système de management de la qualité;
d) les ressources nécessaires pour mener le plan à bien.
Il convient que les ressources incluent des personnes, une infrastructure, un espace de travail, des
instruments de surveillance et de mesure, des budgets, des délais et des méthodes de communication.
Pour les processus dont la performance est inacceptable par rapport aux indicateurs de performance
sélectionnés, les propriétaires de processus commencent par planifier l’amélioration de ces processus.
L’identification des processus qui ont une influence sur un indicateur métier de haut niveau (par exemple,
coût d’exploitation, profits nets, etc.) peut exiger une compréhension plus large des processus métiers
dans leur ensemble et de l’interaction entre ces derniers. La compréhension de telles interactions peut
aider les propriétaires de processus à élaborer un plan d’amélioration plus exhaustif.
4.2.3.3 Développer
Lors de cette étape, il convient que le ou les propriétaires de processus garantissent que le plan est mis
en œuvre comme prévu. Cela peut couvrir à la fois le système de management et les ressources métiers
existantes.
Il convient que les propriétaires de processus vérifient que les actions d’amélioration agissent de
manière adéquate sur la cause profonde des niveaux de performance ou tendances inacceptables.
Pour certains processus, des limites de contrôle statistiques peuvent être établies afin de surveiller la
stabilité des résultats du processus métier. Lorsque la performance est améliorée et stable, les résultats
sont rapportés à la direction.
4.2.3.4 Contrôler
Lors de cette étape du cycle PDCA, les propriétaires de processus procèdent à la revue des résultats des
actions qui leur ont été précédemment confiées pour déterminer l’efficacité des actions d’amélioration
et si elles peuvent ou non être durables. Les résultats améliorés sont validés pour démontrer leur impact
sur les performances métiers.
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4.2.3.5 Agir
Si les propriétaires de processus ne sont pas satisfaits des résultats lors du premier cycle PDCA,
il convient qu’ils considèrent de recommencer le cycle jusqu’à ce que les résultats désirés soient obtenus.
Dès que les propriétaires de processus sont satisfaits des résultats de l'action ou des actions qui leur ont
été confiées
...

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