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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
Tue Jan 29 2019
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Effect of Cost Reduction and Price Policy in Earning Customer Satisfaction: Study in Public Company liquid Battery Industry
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That any industrial company that must think about marketing mechanisms and who are the beneficiaries and the pursuit of gain customer satisfaction with access to competitive advantages. Most industrialized our companies from a variety of problems experienced both in the field of production, marketing, or keep up with new developments or commitment to quality standards, which caused the reluctance of customers to buy local products for various reasons, and especially in light of unplanned economic policy and exposure to market to imported products flooding the market with various goods and services that do not can the domestic industry rival, which has competitive advantages and meet business requirements, but others arrived to stop or as

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Crossref
Publication Date
Sat Sep 01 2018
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The obstacles affecting the tax reform in Iraq: Applied research in the General Authority for Taxation
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    In light of this, attention should be paid to tax reform as part of a comprehensive economic reform program. Therefore, the research started from the problem of the weak efficiency of the tax reform process in the General Authority for Taxation, as well as the need to know the addition of new taxes or increase taxes.The research aims study the relative importance of each disabled person, whether organizational, human, financial, legislative or technical. The research led to a number of conclusions, the most important of which were that the financial obstacles occupy the highest importance of the other obstacles and for the success of the tax reform, the material resources must be provided in order to provide the n

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Crossref
Publication Date
Wed Jul 06 2022
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Using of costs based on activity that focused on performance in Reduce Costs and their reflection to improve competitive advantage: An applied research in wasitTextile and Knitting factory
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The research aims mainly to the role of the statement style costs on the basis of activity based on performance (PFABC) to reduce production cost and improve the competitive advantage of economic units and industrial under the modern business environment dominated by a lot of developments and changes rapidly, which necessitates taking them and criticize them to ensure survival and continuity.  The research problem is the inability of traditional cost methods of providing useful information to the departments of units to take many administrative decisions, particularly decisions related to the product and calculating the costs of the quality of the sound and the availability of the need and the ability to replace methods capa

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Publication Date
Mon Sep 01 2014
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Customer Satisfaction... New Accounting Revolution
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During the ongoing economic revolutions of the economic There is a new economic revolution is emboded by upseting the balances of prevailing classic ideas and refusing axioms considered postulates which were not touched including, for example, the theory of ( supply and demand) espoused by (Adam Smith and Marshall and others ) that assumes the existence of a strong relationship between the supply of goods and services and the demand for them, in the light of successive economic developments, considerable technological progress and the information revolution of the complex telecommunication network led to a serious shift of this theory and the emergence of a new theory called (market economies) turned the traditional scales of production,

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Publication Date
Mon Dec 31 2018
Journal Name
Iraqi Journal Of Market Research And Consumer Protection
THE ROLE OF MARKETING MIX AND INNOVATION ON SERVICE DESIGN EXPLORATORY RESEARCH AT COMPANY KOREK TELECOM.: THE ROLE OF MARKETING MIX AND INNOVATION ON SERVICE DESIGN EXPLORATORY RESEARCH AT COMPANY KOREK TELECOM.
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The success of the company's strategy depends to a large extent on the success of its functional areas, the marketing Mix makes the company more able to monitor the external environment and the rapid changes related to competitors and customers, as well as the innovation contributes to meet the needs of customers and the requirements of competition and try to find solutions to various problems in Innovation ways, and thus integrated marketing and Innovation efforts in the company towards the design of competitive services to meet the requirements of customers and competition. The research aims to determine how marketing Mix and innovation to design unique and distinct services compared to the competitors, through exporator a sample of en

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Publication Date
Wed Jun 01 2016
Journal Name
Journal Of Economics And Administrative Sciences
Performance evaluation of small and medium-sized enterprises according to the entrance of the scorecard applied study in company Al fadly for construction industries
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The research Aim is to provide support to small enterprises by providing tools that enable measurement and test their performance and identifying weaknesses and work on them is determined by the problem of searching using traditional assessment methods for small projects with only financial performance measurement standards that do not provide a complete picture of the performance of these projects so use the balanced scorecard the four pillars (financial, customer, learning and growth, and internal processes) and identify deviations and work on them through the use of the outputs of the programme (probe), PROmoting Business Excellence-PROBE), which It is a model of performance evaluation, with which you can deve

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Crossref
Publication Date
Sun Dec 01 2019
Journal Name
Journal Of Economics And Administrative Sciences
The impact of wages and benefits systems on the performance of employees A field study in the General Company for Food Industries in the city of Baghdad
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The research aims to find out the impact of wages and benefits systems on the performance of employees, which included the research community on a sample of employees in the company, and the sample consisted of (50) employees and an employee, A questionnaire composed as prepared (23) paragraph, use the promised statistically methods in data collected by the questionnaire analysis. The research reached a number of results, the most prominent of which were: There is a correlation between wage systems, benefits and performance of employees, and the presence of the impact of the systems of wages and benefits to the performance of employees. The research was presented a set of recommendations including: increasing the effectiveness of

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Crossref
Publication Date
Tue Oct 01 2013
Journal Name
Journal Of Economics And Administrative Sciences
Over application courier company (DHL) to keep the quality of service to achieve customer satisfaction the adoption of precedence delivery time - A prospective study))
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Over application courier company (DHL) to keep the quality of service to achieve customer satisfaction the adoption of precedence delivery time - A prospective study))

Become attention to quality is a global phenomenon, and I took organizations and governments around the world attaches special attention, but we can say that quality has become the first function for many organizations, and has become a management philosophy

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Crossref
Publication Date
Sat Mar 26 2022
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Applying Total Value Management to Improve Process Design: An Applied Research in the General Company of Food Industry –Al Mammon Factory
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The aim of this research is to apply the concept of total value management to improve the process design of producing the toothpaste in Al Mammon factory one of the in the general company of food industry. The concept of total value management is concerning with achieve more than one values which are important for the customers as these values are related to the customers satisfaction. The research problem is that the factory did not measure the effectiveness of process design as this company has weakness in analyzing this effectiveness in synchronies with total value management. On the other side, the company did not give more attention to the cost of products and selling prices within the value cost/ profit which is one of the

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Publication Date
Fri Sep 30 2022
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Coordination between real estate and income tax and its impact on the tax outcome: Applied research in the General Authority for Taxes
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The research aimed to demonstrate the possibility of benefiting from the coordination between real estate and income tax as the independent variable on the tax outcome as the dependent variable as the dependent variable. Which were practiced within rented buildings, as information was obtained from real estate owners, and the annual controls for the year 2021 were relied upon in the process of calculating the tax amounts expected to be obtained. used in the tax inventory process lacks seriousness and continuous updating

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