قياس أثر نظام سلسلة القيمة الرشيقة و المستهدف في تخفيض التكاليف التشغيلية : دراسة حالة في مديرية ماء محافظة النجف الأشرف

الملخص EN

The objective of the study was to understand the concept of flexible manufacturing engineering and the target profit in cost activities in order to reduce production cost and continuously improve product value by identifying activities that add value and exclude activities that do not add value.

The results of the study showed that the system (the Lean value chain - the target cost) has a direct role in reducing the operating cost and eliminating the sources of waste and loss in the flow of operational processes.

The study recommended that the Directorate of Water in the Najaf Governorate supervising the application of the (Lean value chain - target cost) system instead of using traditional systems and theories in accounting for costs that are based on production costs.

As for post and pre-production costs, it ignores them with the adoption of economic units (Lean value chain - cost Target) adversely affects the profit margin achieved and targeted from cost activities Operational