Preferred Language
Articles
/
jpgiafs-58
Impact of the Lean Thinking on the Rationalization Costs & Achieving Customer Satisfaction: An applied Research at Ur State company Electrical Cables industries
...Show More Authors

The research explored the impact of applying lean thinking With all that carries this term of goals, trends, principles, foundations and concepts, The possibility of applying it in institutions, including Ur public company, an industrial company, And the only one in Iraq specialized in the manufacture of cables, Electrical Wires and the aluminum industry ,Which has been applied to the curriculum of lean thinking , The problem of research is that the institutions, including the company (research sample), adopt and practice traditional administrative, financial and technical methods without relying on modern curricula and ideas, including the subject of our research, In order to achieve the research objectives, the research was divided into four chapters.According to what was discussed in both theoretical and practical aspect of the research, the researcher reached a number of conclusions and recommendations, and the most important conclusions are:

  • An important aspect of lean thinking philosophy is to identify activities that add value from that do not add value and try to get rid of them or reduce them because they do not add value to the customer, and he is unprepared and unable to put an alternative to it. Lean thinking has given importance to the time and was keen to remove the losses in time, both the time of the worker or the waiting time of the customer, And as an important resource in an era of rapid changes in desires and needs and technological changes.
  • The research points to the benefits of lean thinking, which are improvements at the operational, administrative and strategic levels, Each of them has been divided into many benefits that have a positive impact if lean thinking was applied to them It is comprehensive benefits and extend to include all aspects of the internal institution and its relationship with the external aspects including the customer, distributors, suppliers and others who represent an integral mass for the benefit of all.
  • Many of the lean thinking tools have been applied to the research, These tools have helped the institution to apply lean thinking, each tool has its function including workplace regulation and visual control, continuous improvement, avoiding over-inventory and loss of time, The work mechanism of the flow and withdrawal systems, the identification of activities that add value and avoid errors, defects and accidents, the level and diversity of the product mix and the identification of sufficient time, maintenance, holidays identification, reduction of preparation and installation time, manpower empowerment , analysis of the root causes of problems and identification of defects and problems in production processes All these tools transferred the institution from an institution that follows the traditional methods in processing production processes to the concept of achieving the objectives of the institution in short, medium and long term and the most important objectives is the perspective of the client, which institution's seeks to win the satisfaction.The most important recommendations are:
  • The necessity to adopt the five principles of the lean thinking referred to by the research which is:
  1. Determining the value, desires and needs of the customer in order to achieve his satisfaction, And satisfaction is achieved through competitive price of competitive goods in the market, high quality and shorter Preparation time.
  2. By determining the value stream for each product family to identify activities and times that add value from that does not add value and make the delivery period shorter, and continuously improve processes through the sunburn of Kaizen.
  3. Executing the pull, i.e. strengthening the connection and communication between the company and the customer. This is done by strengthening the relations between them through advertising the company's products, and knowing what the customer needs and wants and hear the customer's voice.
  4. The application of the flow, through the identification of the requirements, including strengthening the relationship with the supplier of raw materials and the preparation of working cadres and machines and machinery, and through the speed of information access to the company. The process of creating a realistic flow is reliable and this is based on the application of lean tools, which dealt with the research in some detail, Applying it is the main source that prevents the occurrence of losses and waste in the resources of the company.
  • The necessity to pay attention to the activity of the marketing department, being the guide and promoter of the company's products in the local markets and the need to strengthen relations with ministries and companies requesting the product, including the Ministry of Electricity and companies of the Ministry of Industry and companies of the Ministry of Housing and Construction and the Ministry of Defense and Oil and work to increase the marketing outlets of the company in the rest of the provinces and not limited to the offices of Baghdad and Basra.
  • The necessity to deal with the cases of factories suspended from work by taking adequate measures and conducting studies regarding their operation or disposal, as the company incurs additional costs and burdens that increase the expenses of the company.
  • The necessity to treat the cases of the increasing in spending on the element of direct wages as it burdens the company by increasing a basic element of the costs elements, which increases the cost of the product.

Crossref
View Publication Preview PDF
Quick Preview PDF
Publication Date
Fri Apr 12 2019
Journal Name
Journal Of Economics And Administrative Sciences
The role innovative leadership in administrative empowerment (Study analysis of the views of a sample of decision makers in the General Company for Food Industries(
...Show More Authors

 Abstract

The objective of the research is to identify the role of innovative leadership in achieving the dimensions of administrative empowerment in the company for the public of food industries. The various variables have shown the importance of innovative leadership to achieve the dimensions of administrative empowerment in both international and local companies. Administrative Empowerment "In order to answer this question, a virtual model was developed to reflect the relationship and impact between innovative leadership and administrative empowerment. The research was based on the analytical descriptive approach.  the research community, The company represented the general company for food industries, retrie

... Show More
View Publication Preview PDF
Crossref
Publication Date
Sat Jul 01 2023
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Form that is a Proposed of Procedures for Auditing the Technical Reserves of General Insurances Branches in the Insurance Activity : applied research
...Show More Authors

The research aims to identify the theoretical framework of technical reserves in the insurance activity and the role of the auditor in verifying the integrity of the estimates of technical provisions (technical reserves) for the branches of general insurance in insurance companies based on the relevant international auditing standards, as a proposed audit program has been prepared in accordance with international auditing standards that enable the auditor to express a sound opinion on the fairness of the financial statements of these companies , The research has reached many conclusions, the most important of which is the existence of deficiencies in the audit procedures of insurance companies, as the audit program of those companies did

... Show More
View Publication Preview PDF
Publication Date
Sun Jun 01 2014
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The Role of Organizational Change in the Development of the Insurance Service: (applied study in The National Insurance Company)
...Show More Authors

تشهد بیئة الأعمال المعاصرة جملة من التغیرات والتطورات التكنولوجیة وتزایداً في حدةالمنافسة، وأتساع الفجوة بین العاملین والإدارة ، وقدرة الإدارة على التمییز بین الموظفین، والمشاركة فيإتخاذ القرارات، الامر الذي یلقي على عاتق شركة التأمین إجراء التغییر التنظیمي لتحقیق تطور فيالخدمات التأمینیة التي تقدمها للجمهور من تنوع التغطیات التأمینیة )الوثائق( والسرعة في تسویةالتعویضات وغیرها من الانشطة التي تمارسه

... Show More
View Publication Preview PDF
Publication Date
Wed Jan 29 2020
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Marketing mix and its role in promoting the status of insurance companies in the customers mind: Exploratory comparative research between the Iraq public insurance company and the private insurance company
...Show More Authors

The ability of insurance companies to achieve goals depends on their ability to meet customers' requirements, and this requires them to identify target markets and respond to needs and wishes of the markets, the skill is to convince the company to operate what is in the interest of the customer if he is convinced the customer service provided to him, he would repeat to deal with, and where the cost of maintaining existing customers is less than the cost of attracting new customers, the insurance companies that is working hard to maintain their customers, the more customer satisfaction with the services provided has increased loyalty and weakened the ability of competitors lured.

       &nbs

... Show More
View Publication Preview PDF
Publication Date
Sun Dec 20 2020
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The impact of the reserve requirement ratio in the activity of the bank credit: Applied Research in a sample of Iraqi private banks
...Show More Authors

The research topic (The Impact of the Compulsory Reserve on the Banks Credit-an applied  research on    a sample of Iraqi banks), was chosen on basis of the Iraqi  private Banks attempts to increase their credit activities in hope to gain more profits.This coincided with  the CBI aim to back the private banking market.It is thus apparent why the CBI issued its regulation to those banks to increase their capitals up  to IDB250. On the other hand,the CBI acted as an obstacle in the way of increasing the private banks of their capitals,that is by implementing the quantitive  monetary tool  so called the compulsory reserve.This is why we intended to overlook at this contradictional  problome

... Show More
View Publication Preview PDF
Publication Date
Fri Jun 01 2018
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Employment cost management tools in the fast-track method Of the constructionindustries for the purpose of rationalizing costs: An applied research in the Shatt al-Diwaniya transference project General Authority for projects of irrigation and reclamation
...Show More Authors

The important factor in the success of construction projects is its ability to objective estimate of the cost of the project and adapt to the changes of the external environment, which is affected by a lot of elements and the requirements of the competitive environment. The faces of those projects are several problems in order to achieve particular goals. To overcome these difficulties has been the development of research in the last two decades and turn the focus on the role of the cost of project management, by providing information and assist management in planning and control of the budget among the main elements of the project, namely, (time-cost-quality),The research aims at the possibility of developing and implementing mechanisms

... Show More
View Publication Preview PDF
Crossref
Publication Date
Sat Dec 01 2012
Journal Name
Journal Of Economics And Administrative Sciences
The integration between re-engineering and modern Approaches to reducing costs in the management of change
...Show More Authors

       The entrance process re-engineering one of the main entrances of administrative and technology appropriate to keep pace with scientific progress and the continuing changes in business environment and for the purpose of achieving the goal sought by the organizations in the pursuit of rapid developments and renewable energy in the market competition by changing its operations and activities of the radical change which contributes to an effective contribution to reducing the cost of product or service taking into account the quality improvement in the management of change to keep the increase value and speed of placing on the market to meet customer needs and desires to achieve a

... Show More
View Publication Preview PDF
Crossref (2)
Crossref
Publication Date
Wed Sep 30 2020
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The effect of Auditing Quality on the Earnings Quality: (An applied research in a sample of private joint stock companies listed on the Iraq Stock Exchange)
...Show More Authors

The research aims to measure the impact of the quality of the audit on the Earnings Quality, for a sample of private joint stock companies listed on the Iraq Stock Exchange, as the research sample included (14) private and listed joint stock companies in issuing their financial statements for the period from (2010-2018), as well as companies The audit offices in charge of auditing these companies, which number (18) companies or an audit office, and the research relied on two main models for measurement, as the first model reflects the assumed relationship between independent variables represented in the characteristics of external audit quality and measuring the extent of its impact on the dependent variable represented in the Ea

... Show More
View Publication Preview PDF
Publication Date
Thu Dec 01 2016
Journal Name
Journal Of Economics And Administrative Sciences
Integrative analysis of the value & supply chains and its impact in supporting customer value An application study in Southern Cement Company - Kufa Cement Plant
...Show More Authors

Abstract\

The value chain analysis is main tools to achieve effective and efficient cost management; it requires a depth and comprehensive understanding for all internal and external activities associated with creating value.  Supply chain as apart of value chain, that means managing it in active and efficient can achieve great results when adopting a comprehensive and integrated performance for these two chains activities. The research aims to identify possible ways to integrate the performance of value and supply chains of the sample" Kufa-cement plant" and determine the effect of this integration in enhancing customer value. The research arrival that logical and integrated analysis of value and supply chains helps

... Show More
View Publication Preview PDF
Crossref (1)
Crossref
Publication Date
Fri Nov 11 2022
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Ambidexteritg leadership behaviors in organizational excellence Comparative : applied research in the two public companies, Al-Zawraa and the electrical and electronic industries
...Show More Authors

Business organizations strive to reach organizational excellence, in instruction to maintain their position in the market, so the research started from the problem of the weakness of the senior leaders in the two companies investigated in the management and sustainability of work, as well as their inability to face challenges that could affect the work of the two companies in the future, especially the lack of organizational of the future and the prediction of those events, so the two companies seek to explore and invest opportunities to achieve organizational excellence. The research aims to know the role of Ambidexterity  leadership behaviors in organizational excellence in my company .and create ideas that will achieve organizati

... Show More
View Publication Preview PDF