| This research was intended to investigate the differences in TQM implementation before and after receiving ISO certification in regard to organizational performance. ISO certification was used as a parameter for the serious implementation of TQM in a company. This research employed 105 respondents of 10 manufacturing companies and used seven variables: leadership, strategic planning, customer and market focus, information and analysis, human resource development and management, process management, and business results. Organizational performance was measured by revenue, cost of quality and ROI. Data were analysed using non parametric statistics. Findings of the research showed that TQM implementation before ISO certification was different from that after receiving ISO certification. In addition financial performance after ISO certification was better than that before certification. Indeed, cost of quality per sales and internal and external failure costs decrease while prevention and appraisal costs increased. |