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Impact of the Lean Thinking on the Rationalization Costs & Achieving Customer Satisfaction: An applied Research at Ur State company Electrical Cables industries
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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.

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Publication Date
Fri Mar 01 2019
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Use lean performance measures to achieve customer satisfaction
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The use of performance measures modern and sophisticated one of the most important factors that help organization management in achieving customer satisfaction which today is the premise of The scales cell performance and value stream performance measures that will help organization management elimination of waste in all its forms, by allowing the organization opportunities and strengths to help them in achieving their goals. as well as achieving market share and growth in sales and increase cash inflows Where research deals with the concept of lean performance and managerial and its measurement and the evolution of these measure, and the ability of these organizations to achieve customer satisfaction through the application of these mod

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Publication Date
Thu Jan 04 2024
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The impact of agricultura insuranc risk management in achieving the economic development: Applied research in the National Insurance Company
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Abstract                                                    

           The research aims to investigate the existence of correlations and influence between agricultural insurance risk management and economic development in the National Insurance Company with farmers, as agriculture is one of the leading branches of the national economy, ensuring food security and eliminating poverty to ensure sustainable ec

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Publication Date
Thu Dec 31 2020
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Premiums and compensations and their impact on the financial solvency of insurance companies: applied research in the Iraqi General Insurance Company
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The collected premiums and the compensations paid are among the main variables that have a prominent role in determining the level of financial solvency of insurance companies, as the higher the financial solvency of the insurance company, the more attractive it is to the target audience to acquire the company's insurance services.

Hence the importance of the issue of the solvency of insurance companies, as it is one of the critical matters on which the effectiveness of the insurance company and its continuation in the labor market depend.

In this research, we try to clarify the role of collected premiums and compensations paid in determining the level of operational solvency of t

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Publication Date
Fri Dec 01 2017
Journal Name
Journal Of Economics And Administrative Sciences
Inventory control by using Fuzzy set theory An Applied Research at the Baghdad Soft Drinks Company
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The production companies in the Iraqi industry environment facing many of the problems related to the management of inventory and control In particular in determining the quantities inventory that should be hold it. Because these companies  adoption on personal experience and some simple mathematical methods which lead to the identification of inappropriate quantities of inventory.

       This research aims to identify the economic quantity of production and purchase for the Pepsi can 330ml and essential components in Baghdad soft drinks Company in an environment dominated by cases of non ensure and High fluctuating as a result of fluctuating demand volumes and costs ass

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Publication Date
Sun Feb 28 2021
Journal Name
Journal Of Economics And Administrative Sciences
The Impact of Entrepreneur Decision Making on Ambidexterity Performance: An Applied Research in the Oil Products Distribution Company/ aldawra
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The research aims to determine the role of Entrepreneur decision-making in its dimensions in improving the activities of Ambidexterity performance in its dimensions in the researched company. The importance of the research is also evidenced by assisting the oil products distribution company/session in directing the interest of the researched company because it has a prominent role in the Iraqi industrial community for the Entrepreneur decision-making variable that Contributes to building sustainable competitive advantage. This will happen when the company has an Entrepreneur orientation and a good strategic plan is built by the smart leaders in the researched company The researcher adopted the method of the analyti

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Publication Date
Sun Nov 27 2022
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The strategic vision and its impact on the growth strategy of insurance companies: Applied research in the Iraqi General Insurance Company
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The subject of the strategic vision is of great importance to all companies because they live in an environment of rapid change in various areas of life. Supports the performance of its operations in a better way, towards appropriate strategic growth and achieving success. The research aims to determine the level of interest of the researched company in the research variables (strategic vision and growth strategy), and the importance of the research came in being an attempt to provide the theoretical and scientific foundations for the research variables (strategic vision and growth strategy). As for the research method, it was relied on the descriptive analytical method, relying on the questionnaire as a means of obtaining data from the

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Publication Date
Fri Jan 01 2021
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The Relationship of social costs to the institution and society: Study in Al-Furat General Chemical Industries Company
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This research aims to study the contribution of social costs contribution to achieving social luxury in Al-Furat General Chemical Industries company that has considered second largest contamination in the area after the invasive power  to deal with chemicals in manufacturing and very dangerous to individual society and environment ,this is first to play an effective role by the senior parties related to sense of social responsibility of the internal and external environment of the company to identify costs that are preventing ,reduced and treating damage caused and achieving sustainable development ,to achieve this goal  and what they reached are the difficulty of accounting for the environment and social costs from final accou

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Publication Date
Sun Dec 01 2019
Journal Name
Journal Of Economics And Administrative Sciences
The role physical service factors in achieving customer satisfaction
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The development in the presentation and presentation of the service in order to distinguish them from the same, was one of the most important reasons to choose the current issue to upgrade the level of service, especially in the Iraqi restaurant sector, which has become today of the important sectors successful. The problem of research was to try to answer a range of questions: to what extent are Iraqi restaurants interested in physical service factors? Do Iraqi restaurants apply physical factors in a way that leads to customer satisfaction? Are Iraqi restaurants interested in the satisfaction of their customers? The objective of the current research is to try to determine the extent to which the

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Publication Date
Mon Jan 27 2020
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Analysis of the relationship between the Premiums and compensations in Life Insurance: An Applied Research in the General Iraqi Insurance Company
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           Communities seek to achieve the economic growth through the optimal use of resources. The human resource is considered the most important of those resources where the insurance institutions take the larger role in the protection of this resource and reducing the impact caused by dangers realization that endures. The general Iraqi insurance company is considered the leading in the field of life insurance since it was founded, and until now.

          This research is based on an analyzing the relation between premiums and compensations   of life insurance, for individual and the group insurance, and a reality of the

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Publication Date
Thu Jan 24 2019
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The Impact of Tax knowledge in compliance costs: Applied Research
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This research Sought to Determine the Relationship and  impact  between the tax knowledge in dimensions  of the tax compliance costs (monetary costs, time costs, psychic costs) Since the sample included 81 individuals represented by the Executive directors and Financial  and Accountant working in the Joint-stock company,  A questionnaire was used as a tool for data collection and its analysis.  For the purpose of analyzing the research data the statistical package for social science, SPSS. The most important tools used in the statistical analysis are:(standard deviation, and simple linear regression, percentages,  arithmetic mean, Cronbach's alpha, F-test, T- Test). The research found a weakness attenti

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