The aim of this study is to test whether the use of non-financial quality performance indicators reduces bankruptcy probabilities. A questionnaire was sent to the population of small-and medium-sized enterprises (SMEs) from the Spanish furniture industry. The final sample consists of 126 SMEs from the referred industry during the recent economic crisis (2007–2014), a period characterised by a huge increase in business competition and the rate of failure. The main argument is that, in this context, the competitive response of the furniture industry, especially in the case of SMEs, revolves around quality. A logistic multivariate regression model is estimated in which we include both financial and non-financial quality-implementation measures. We use a variable inspired by Perera et al.’s (1997) scale which integrates a variety of factors related to quality practices. The results show that the pre-emptive use of quality non-financial indicators is a key factor for subsequent business survival. These findings suggest important implications for external and internal stakeholders as well as policymakers.

本研究的目的是检验使用非财务质量绩效指标是否会降低破产概率。向西班牙家具行业的中小企业 (SME) 发送了一份调查问卷。最终样本由近期经济危机（2007-2014 年）期间来自相关行业的 126 家中小企业组成，这一时期的特点是商业竞争和失败率大幅增加。主要论点是，在这种情况下，家具行业的竞争反应，尤其是中小企业的竞争反应，围绕着质量展开。估计了一个逻辑多元回归模型，其中我们包括财务和非财务质量实施措施。我们使用受 Perera 等人启发的变量。's (1997) 的量表整合了与质量实践相关的各种因素。结果表明，先发制人地使用优质的非财务指标是企业后续生存的关键因素。这些发现对外部和内部利益相关者以及政策制定者具有重要意义。