There is a research about the essences and processes of Total Quality Management (TQM) implementation and its effects on organization performance. The results from the research report indicate that the adoption of TQM in China is extensive (Yusuf, Gunasekaran & Guo, 2007). Although many Chinese manufacturing firms began to implement TQM from 1978 onwards, China still lacks effective TQM systems and applications at the business level (Zhao, 1995). TQM is an effective method to improve business performance. It is expected that quality management will help quality people in manufacturing firms and industries, not only in China but also in other developing countries.

This thesis aims to identify differences between Chinese and French companies regarding three of five cornerstones of TQM. They are customer focus, process focus and continuous improvement. The aim is to explain why differences exist and also examine how the companies are performing in TQM aspects as well.

In this thesis the authors follow a research design and collect data from interviews and documentation to provide the theoretical framework and obtain empirical evidence for the thesis.

Based on the findings, the authors compared the two companies regarding the three cornerstones. The reasons why there are the differences between the two companies are mainly social policies and the companies’ development stages.

From the study, the authors raised some new ideas of cornerstones. Compared with Gauttam (2010), who gave an idea of The Four Pillars of TQM, the authors think that the processes are as significant as the customers. Thus, the authors made a new theory model to state their understanding of the relationship between TQM cornerstones, which is a contribution to theoretical framework.