دور التكامل بين إستراتيجية التصنيع المتسارع و المحاسبة عن الإنجاز في تخفيض تكاليف المنتج : دراسة تحليلية لآراء عينة من العاملين-في معمل إسمنت الكوفة

الملخص EN

The research aims to indicate the role of integration between Agile Manufacturing Strategy and Throughput Accountability as administrative and strategic accounting techniques which contribute to reduce costs and achieve competitive advantage and economic support units that fit with the developments and changes in the external environment accelerated in light of the opening of markets.

To achieve this goal, a random sample is chosen represented by the Iraqi General Cement Company / Southern Cement Factories Cooperative، which includes eight laboratories.

An intentional sample is chosen, represented by the administrative, accounting, and technical cadres in the Kufa Cement Factory, which includes (47) individuals.

For the purpose of arriving at the results of this role, and for the purpose of testing the research hypotheses, the statistical program (SPSS), and a set of other statistical measures, are used.

As for the most important results reached, the integration between the agile manufacturing strategy and throughput accountability contributes to achieving a reduction in costs in general, and product costs in particular, which is reflected positively in achieving real support for the unit's competitive advantage.

The most important recommendations are the need to adopt the researching sample of the integrated role of achievement accountability, considering it an alternative entry point for the traditional accounting techniques that it adopts, as well as enhancing the requirements for applying the accelerated manufacturing strategy as it achieves in creating an effective environment in reducing costs in light of limited resources.