توافق نظرية القيود والتحسين المستمر (كايزن) وانعكاسه على التكلفة والانجاز == Compatibility Between Theory of Constraints And The Continuous Improvement (Kaizen) And Reversing It On Cost And Throughput
Author name:
حازم عبد عزيز الغرباوي
Supervisor name:
نصيف جاسم الجبوري
General topic:
Administration and Economics
Specific topic:
Accounting
Degree:
Master
University:
University of Baghdad - Faculty Of Administration And Economics - Department Of Accounting
Language:
Arabic
University location:
Baghdad
First pages:
07T3527 - p.pdf
Abstract:
نتيجة التغيرات التي شهدتها بيئة التصنيع الحديث وما ترتب عن ذلك من احداث المزيد من التطورات في اساليب وتكنلوجيا الانتاج، الامر الذي يتطلب ضرورة تطوير الطرائق والاساليب الادارية بالشكل الذي يتناغم مع ما تطرحه بيئة التصنيع الحديث، وبناء على ذلك جاءت الدراسة | As a result of changes in the modern manufacturing environment and the consequential events further developments in methods and technology of production, which requires the need to develop methods and management techniques manner that is consistent with what posed by modern manufacturing environment, and therefore came the study to review Philosophy and ideas of both theory constraints (TOC) and continuous improvement (Kaizen), with the synergies between them, and a statement as to ensure economic units maximize the efficient use of available resources. Focused on the problem format question : Is that the application of the Theory of Constraints (TOC) in light of the use of continuous improvement (Kaizen) leads to solve the bottlenecks next to exploit the best use of resources and thus reduce costs and maximize achievement ?, Hence spawned the idea for the study of an integration of the Theory of Constraints (TOC) and continuous improvement (Kaizen), and integration here does not mean to get into a mismatch, but should they get to the level of compatibility between them through a flexible base shared by the founding objectives of the study variables. So came the study in order to achieve the main goal of that : "the study and analysis of the possibility of achieving consensus among all of the Theory of Constraints (TOC) and continuous improvement (Kaizen) and to highlight the impact of this agreement in the areas of cost reduction and maximizing achievement," In order to achieve this goal has to be the pursuit of other sub - objectives are as follows : ? assess the efficiency of the Theory of Constraints in the identification and management of production processes restrictions on the short - term.? study the ability of continuous improvement (Kaizen) in resolving bottlenecks and then make a real additions in the area of cost reduction.? study the feasibility of the theory of constraints in the rationalization of operating decisions standards, through the use of information generated by accounting achievement in choosing the optimal mix of productive, and the impact on Increase Throughput. In order to achieve the objectives of the study has been applied in the field in Wasit State Company for Textile Industries, knitting factory, Department of socks, because the study was based on the descriptive and analytical experimental method to prove the hypothesis, while the study of temporal boundaries extended period ,(1/1/2014 - 1/7/2014). The study found a set of conclusions in part, theoretical and practical, and most important : it is futile to apply the Theory of Constraints (TOC) form a single, but it should be applied orthoses one of modern management methods, which include Total Quality Management (TQM), the value VE Engineering)), cost based on activities (ABC), continuous improvement (Kaizen), and in line with the visions and strategies of economic units. The most important thing recommended by the study of studies and research future that are joining the Theory of Constraints (TOC) with a cost management methods, which include process re - BPR Engineering)), cost entrance on the basis of activities (ABC), the entrance of Value Engineering (EV), and the application in a lab Department of knitting socks and the extent of the feasibility of what is proposed format via the conclusion of this study regarding the cancellation or merge knitting stage as the activity is not necessary.
