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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
Mon Jun 01 2015
Journal Name
Journal Of Economics And Administrative Sciences
Maximizing competitive strategies in the general framework of the critical success factors and the risk management process: applied research in a sample of Iraqi private banks
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Discussion dealt with the independent factors critical  such us success factors and the risk management process, and dependent factor of the general competitive strategies, and began searching the dilemma of thought, as crystallized his problem in the light of the need for organizations to philosophy and deeper vision of a more comprehensive understanding of the concept of risk management, assessment and management to maximize the competitive strategies of public, and on this basis, Search queries formulated problem of the gap between the knowledge-based intellectual propositions farcical for the purposes of interpretation of the relationship between the critical success factors and the risk

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Publication Date
Tue Oct 01 2019
Journal Name
Journal Of Economics And Administrative Sciences
THE ROLE OF SOCIAL ENTREPRENEURSHIP IN IMPROVING THE QUALITY OF LIFE OF THE CUSTOMER Field research at the Iraqi Ministry of Labor and Social Affairs
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Abstract:
      This research emerged due to the needs of Iraqi social sector for diagnosing the problems ,finding the appropriate solutions,and exploiting the social opportunities to solve these problems .The research problem focused on raising the following question: "Were Iraqi Managers in the Ministry of Labor and Social Affairs able to use their qualifications as social entrepreneurs in the ministry to improve the quality of life of the disadvantaged groups?", In light of that, the importance and objectives of the study were determined, and this research derives its importance from trying to address social problems by measuring the degree of meeting the subjective and objective needs of the custo

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Publication Date
Tue Oct 01 2019
Journal Name
Journal Of Economics And Administrative Sciences
The Impact Of Means Of Support On The Intention Entrepreneurial Field Research On A Sample Of Algerian Students
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     The aim of this paper to study the effect of the implicit factors on the entrepreneurial spirit of the students of the Algerian university. Our structural model was proposed based on the model (Shapiro et Sokol, 1982) and the model (Ajzen, 1991). We tested it on a sample of 163 university students at the University of Algiers 3. The model consists of a set of variables (the intention of contracting as a dependent variable, structural and social educational support as independent variables). The results showed that educational and social support factors affect the entrepreneurial spirit of students more than structural support. The Applied Impacts are the enhancing of knowledge capacities of university stu

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Publication Date
Sat Mar 01 2014
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The use of technology review and evaluate programs PERT to improve the cost method on the basis of activity: بحث تطبيقي في الشركة العامة للصناعات النسيجية /واسط
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Suffer most of the industrial sector companies from high Kperfi magnitude of the costs of industrial indirect, lack of equitable distribution of these costs on the objectives of cost, increased competition, and the lack of proper planning in line and changes faced by the industrial sector (general) and sample (private), as well as the difficulty in re- directing efforts to improve profitability and in-depth analysis of activities, and to identify untapped resource activities, then link these activities to the final products  The research aims to apply the technology review and evaluate programs with the method (ABC) through the application stages of planning, scheduling and control and a comparison to get to the products of dev

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Publication Date
Sun Jan 27 2019
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The role of TQM in promoting employee loyalty: Search exploratory In AL- Fedaa Public Company
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       The research aims to determine the principles of total quality management (commitment of senior management, product planning, customer satisfaction, process improvement) and its role in promoting employee loyalty through a sample survey of the opinions of managers in public redemption Company. Which amounted to (45) individuals adoption of the questionnaire as a tool head in collecting data and information and their responses were analyzed using several statistical methods, which included (arithmetic mean, standard deviation, correlation coefficient, and the coefficient of simple regression) depending on the program (spss). The research found a group of the most important conclusions from the presence

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Publication Date
Thu Jan 20 2022
Journal Name
Webology
The Impact of Job Satisfaction in Achieving Strategic Agility through the Mediating Role of Knowledge Sharing
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The main objective of this research is to identify the role of job satisfaction in influencing strategic agility through knowledge sharing. The researcher used the descriptive as well as the analytical approach in the completion of this research by collecting data by means of the questionnaire as the main tool on a sample of the General Company for Food Industries' employees, whose number reached (76) individuals. Moreover, some statistical methods were employed to process the data; including the arithmetic mean, Standard deviation, simple linear correlation coefficient (Pearson), simple linear regression, and the median variable test. It was represented that there is a significant and essential impact of job satisfaction in influen

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Publication Date
Sun Dec 01 2019
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The role of monetary policy in the aggregate indicator of banking stability in Iraq: An applied research in the Central Bank of Iraq for the period (2010 - 2017)
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The research sought to demonstrate the effectiveness of monetary policy in banking stability by measuring the impact of monetary policy in the composite index of banking stability in Iraq for the period 2010/2017, as the stability of the financial system is one of the main objectives that the Central Bank is keen to achieve along with other objectives to ensure the performance Effective for all economic units, this is what prompted the central banks to give more attention in ensuring the safety, durability and stability of their financial systems, and the increasing interest by the Central Bank of Iraq in the subject of financial stability stems from its responsibility in ensuring a sound and stable financial system. Maintain it and mini

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Publication Date
Tue Dec 11 2018
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Contribution of Some Managerial Accounting Techniques to Achieve Market Share Requirements / Applied researchin the Al-Muthanna Cement Company
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The research aims to achieve market share requirements and reach the targeted competitive price through the application of management accounting techniques represented by continuous improvement technique and target costing under an Activity Based Cost (ABC) system and Activity Based Management (ABM), In Muthanna Cement Company to reach the rationalization of the cost of the product and maintain the required quality and improve the profitability of the company.

The problem of research has emerged in the inability of local firms to enter into effective competition with other companies operating in the same economic sector, Because of the high cost of its products, Which led to the sale of the product at prices below its cost, and t

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Publication Date
Sun Jan 27 2019
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Use of the costs of environmental quality and its impact on income
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        Accompanied Activity Economic Unity some negative effects in the environment of air, water and soil pollution of difficult to measure each other for being the external costs and to be avoided such expenditures should be measured or estimated value to be disclosed environmental costs at the heart of the financial statements of economic unity to inform managers and users of the financial statements on the implications costs environmental .and impact in reducing environmental costs and increase future income and economic unit, was based on research into the inductive approach through books, letters, journals and the internet to cover the theoretical framework of the research. And to the analyt

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Publication Date
Sat Feb 02 2019
Journal Name
Journal Of The College Of Education For Women
The Efficctency of the mesopotamian company for seed production
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