Potkány, MarekStasiak-Betlejewska, RenataGejdoš, PavolGrofčíková, Janka2025-03-252025-03-2520242081-7452https://doi.org/10.17512/pjms.2024.30.2.13https://repo.umb.sk/handle/123456789/272In: Polish Journal of Management Studies. Czestochowa : Czestochowa University of Technology, 2024. ISSN 2081-7452. Vol. 30, no. 2 (2024), pp. 214-229.The application of principles of quality management and controlling has already been established in the business environment with the potential of numerous benefits and performance impacts. The aim of the research is to identify the scale of use of both management approaches in Slovak manufacturing enterprises and evaluate their perception in terms of capital structure vs. performance. The research aim prioritizes a strategic approach to quality and controlling that enables to identify its real understanding and application in the contemporary enterprises management. In research period 2022-23, a questionnaire survey and structured interviews were conducted to obtain 356 responses from managers of manufacturing enterprises. The Chi-square goodness-of-fit test was applied for the representativeness test. In addition, the 95% interval estimate of relative frequencies and the two-sample test were applied for hypothesis testing. The study identified a statistically significant difference between the capital structure of manufacturing enterprises and their overall understanding and practical application of quality management and controlling methods or approaches, in relation to the performance measured by the ROS indicator.enCC BY Creative Commons Attribution 4.0. Internationalinfo:eu-repo/semantics/openAccesskontrolingcontrollingpriemyselné podnikyvýrobné podnikyindustrial enterprisesvýkonnosť podnikupodniková výkonnosťindustrial productivitybusiness performancemanažérstvo kvalitymanažment kvalityquality managementArticle