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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
Wed Sep 30 2020
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Adoption of the IFRS11 Financial Reporting Standard for Oil Service Contracts Costs and its Reflection on Measurement and Disclosure for National Oil Companies: بحث تطبيق في شركة نفط ميسان (ش . ع)
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The research seeks to clarify the problems related to the aspects of the financial and accounting process resulting from entering into contractual arrangements with a period of more than 20 years, among which is the research problem represented by the lack of clarity of the foundations and procedures for the recognition of oil costs and additional costs borne by foreign invested companies, which led to a weakening of their credibility and reflection. Negatively "on the measurement and accounting disclosure of financial reports prepared by oil companies, and the research aims to lay down sound procedures for measuring and classifying oil costs and additional costs paid to foreign companies, and recognizing and recording them in th

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Publication Date
Sun Apr 01 2018
Journal Name
Journal Of Economics And Administrative Sciences
"The Impact of International Public Sector Accounting Standards (IPSASs) on the Public Budget in Iraq"
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     The aim of the research is to determine the impact of the Iraqi public budget on IPSASs by conducting the questionnaire; the research was based on the hypothesis that "there is an impact of the adoption of the International Accounting Standards in the general budget of Iraq”. The research concluded that the government accounting system closely interferes with the general budget at all stages. The shifting towards the accrual basis is the first element of the reform package towards reaching the reform of the state budget. Without reforming government accounting, it is almost impossible to develop the budget. IPSASs are a recognized reference to the assessment and development of governmen

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Publication Date
Tue Dec 22 2020
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Accounting Disclosure for non-current intangible assets according to international accounting standard (IAS16, 36): A Comparative Study of the State Company for Travelers and delegates Transportations
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The Accounting Disclosure for non-current intangible assets is necessary to rely on accounting information by decision makers in the economic unity, two international accounting standards issued (IAS16,36), which aims to provide the foundations of the recognition, measurement and disclosure of appropriate assets Non-current tangible. (IAS16) allowed to use re-evaluation approach to measure assets entrance due to the inadequacy of the accounting information resulting from the application of the historical cost of the entrance under increasing technical developments and continuing that leave clear their effects on non-current intangible assets, As well as the requirements of what came (IAS36) the importance of accounting for the impairment

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Publication Date
Sun Oct 07 2012
Journal Name
Journal Of Educational And Psychological Researches
Job Satisfaction Among Faculty Members At The University Of Irbid College
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This study measured and analyzed job satisfaction among faculty members at the university of Irbid College in relation to gender social status, years of experience, academic rank , qualification, the population consisted of 110 full-time Jordanian factually members. A total of 72. (61%) factually, members participated in this study. The research instrument which was developed by the researcher consisted of tow parts: personal information and the job Satisfaction Questionnaire Frequencies, percentages, means and one-way analyses of variance were employed to analyze the data. The level of significance was set at 0.05. A Secheffe method of multiple comparisons was used for follow-up investigation.      

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Publication Date
Sat Nov 10 2018
Journal Name
Iraqi National Journal Of Nursing Specialties
Satisfaction of Patients, Coronary Arteries in Related to Nursing and Medical Care
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Objectives of the study: The study aims to assess satisfy of the coronary artery patients for the care product from
the nurse and physician and to find out the relationship between patient satisfaction with the social and the
clinical characteristics of the patients.
Methodology: A descriptive design study conducted using the evaluation approach for the duration of June 3
rd
2012 to January 31, 2013. Non-probability sample of (60) patients who were visiting or admitted (inpatient or
outpatient) to the teaching hospital in Baquba with the diagnosis of coronary artery disease. A questionnaire have
been built and develop by the researcher based on review of literature and previous research, the form included of
(3) p

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Publication Date
Thu Jan 16 2025
Journal Name
Journal Of Economics And Administrative Sciences
The impact of strategic foresight on strategic decision-making- Analytical study at the Ministry of Higher Education and Scientific Research
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Publication Date
Thu Dec 01 2022
Journal Name
مجلة الجامعة العراقية
دور تقنية التكلفة المستهدفة ونظام التكاليف على اساس الانشطة الموجه بالوقت في تخفيض التكاليف بحث تطبيقي في الشركة العامة للصناعات الجلدية
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تواجه الوحدات الاقتصادية في العراق منافسة قوية بسبب مشكلات خاصة بإرتفاع الاسعار وارتفاع تكاليف الانتاج وضعف الاهتمام بدراسة السوق وغيرها من المشاكل ، فضلاً عن استخدام نظام التكاليف التقليدي الذي لا يوفر معلومات ملائمة لقرارات التسعير الامر الذي يتطلب دراسة وتحليل تلك المشكلات ومعالجتها بالاعتماد على تقنيات حديثة بما يمكنها من المنافسة ولهذا جاء هذا البحث والذي يعتبر من المداخل الحديثة لتخفيض التكاليف وم

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Publication Date
Tue Oct 23 2018
Journal Name
Journal Of Economics And Administrative Sciences
“The impact of using the of the Government Finance Statistics Manual (GFSM) on The General Budget in Iraq”
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This research is aiming  to analyze the impacts of the current budget in Iraq by using  the Government Finance Statistics Manual (GFSM) , the research is based on hypothesis: (There is an impact on the using of the Government Finance Statistics Manual (GFSM) In public budget in Iraq) .This hypothesis was demonstrated by using the questionnaire, a number of conclusions were reached, the most important being the lack of terminology adopted in the government accounting system and the Iraqi financial and accounting manual as a result of their adoption of the monetary basis for the lack of accounting terminology that meets t

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Publication Date
Sun Jun 01 2014
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The role of tax policy in the development of the Iraqi economy: (Applied Research for the period from 1995 to 2010)
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The tax policy is an important tool of fiscal policy tools which is usedasits multiple tools the State seeks to achieve objectives, such as theachievement of economic development.The importance of the research comes from the importance ofeconomic development resulting from economic policies and prudent fiscaland appropriate to the economic situation of Iraq at the moment is the mostimportant tax policy that taxes one of the most important financial instruments.The research aims to clarify the role of tax policy in developing of theIraqi economy.In an effort to achieve the goals researchers tried to prove thehypothesis ((The tax policy and through multiple tools that seeks to contributeto the achievement of economic development in Iraq)).

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Publication Date
Thu Dec 31 2020
Journal Name
Iraqi Journal Of Market Research And Consumer Protection
ASTUDYON THERECORDOF EVALUATINGTHE SUPPLIERSACCORDING TO THE CONCEPT OF QUALITY AND BENEFITING FROM IT IN PRACTICE IN AL-FURAT STATE COMPANY AND FINDING POSSIBLE PROPOSALS FOR ITS DEVELOPMENT: ASTUDYON THERECORDOF EVALUATINGTHE SUPPLIERSACCORDING TO THE CONCEPT OF QUALITY AND BENEFITING FROM IT IN PRACTICE IN AL-FURAT STATE COMPANY AND FINDING POSSIBLE PROPOSALS FOR ITS DEVELOPMENT
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Success in selecting the best among the sources of supply is one of the most important factors in the efficiency of the procurement activity in the company, because the proper selection of the source of the supply significantly affect the achievement of what is desired by the factors of quality, quantity, price and service, and the ability of the competent supplier to meet everything associated with this Factors of commitments, hereby supporting the procurement function's efforts to fully discharge its responsibilities, and in view of adopting of Al-Furat company quality management system by applying the standards of ISO (9001: 2015) and purpose of getting the on-demand benefits from the application of international standards reg

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