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 ISOÂ 9001:2015 and ISOÂ 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
Public Enquiry End Date
29-Sep-2020
Publication Date
09-May-2021
Current Stage
6060 - National Implementation/Publication (Adopted Project)
Start Date
23-Apr-2021
Due Date
28-Jun-2021
Completion Date
10-May-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
---------------------- Page: 4 ----------------------
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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SIST ISO 10014:2021
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;
© ISO 2021 – All rights reserved v
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SIST ISO 10014:2021
ISO 10014:2021(E)
— 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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SIST ISO 10014:2021
ISO 10014:2021(E)
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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SIST ISO 10014:2021
ISO 10014:2021(E)
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.
© ISO 2021 – All rights reserved 3
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SIST ISO 10014:2021
ISO 10014:2021(E)
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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SIST ISO 10014:2021
ISO 10014:2021(E)

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).
© ISO 2021 – All rights reserved 5
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SIST ISO 10014:2021
ISO 10014:2021(E)

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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SIST ISO 10014:2021
ISO 10014:2021(E)
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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SIST ISO 10014:2021
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)
8 © ISO 2021 – All rights reserved
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SIST ISO 10014:2021
ISO 10014:2021(E)
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
---------------------- Page: 1 ----------------------
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
---------------------- Page: 2 ----------------------
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.
iv © ISO 2021 – All rights reserved
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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;
© ISO 2021 – All rights reserved v
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ISO 10014:2021(E)
— 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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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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ISO 10014:2021(E)
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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ISO 10014:2021(E)
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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ISO 10014:2021(E)
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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ISO 10014:2021(E)

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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ISO 10014:2021(E)

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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ISO 10014:2021(E)
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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ISO 10014:2021(E)
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)
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ii © ISO 2021 – Tous droits réservés
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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.
iv © ISO 2021 – Tous droits réservés
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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;
© ISO 2021 – Tous droits réservés v
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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.
vi © ISO 2021 – Tous droits réservés
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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

...

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
---------------------- Page: 1 ----------------------
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
ii © ISO 2021 – All rights reserved
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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

© ISO 2021 – All rights reserved iii
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ISO/FDIS 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 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.
iv © ISO 2021 – All rights reserved
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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;
© ISO 2021 – All rights reserved v
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ISO/FDIS 10014:2021(E)
— 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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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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ISO/FDIS 10014:2021(E)
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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ISO/FDIS 10014:2021(E)
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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ISO/FDIS 10014:2021(E)
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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ISO/FDIS 10014:2021(E)

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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ISO/FDIS 10014:2021(E)

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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ISO/FDIS 10014:2021(E)
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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ISO/FDIS 10014:2021(E)
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
...

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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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:
iv © ISO 2020 – All rights reserved
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oSIST ISO/DIS 10014:2020
ISO/DIS 10014:2020(E)
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,
© ISO 2020 – All rights reserved v
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oSIST ISO/DIS 10014:2020
ISO/DIS 10014:2020(E)
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.
vi © ISO 2020 – All rights reserved
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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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oSIST ISO/DIS 10014:2020
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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

2 © ISO 2020 – All rights reserved
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oSIST ISO/DIS 10014:2020
ISO/DIS 10014:2020(E)

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

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).
4 © ISO 2020 – All rights reserved
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oSIST ISO/DIS 10014:2020
ISO/DIS 10014:2020(E)

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

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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ISO/FDIS 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,

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
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Publié en Suisse
ii © ISO 2021 – Tous droits réservés
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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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ISO/FDIS 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/FDIS 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/FDIS 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.
vi © ISO 2021 – Tous droits réservés
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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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ISO/FDIS 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

2 © ISO 2021 – Tous droits réservés
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ISO/FDIS 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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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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