التغير في استراتيجيات خفض الكلف و آثارها

الملخص EN

The aim of reducing costs is one of the strategic targets the company management because through reducing the costs, it is possible to keep the market’s status of the company and secure its sustainable existence.

The administration depends on certain strategies to reduce the costs.

Each strategy cops with the nature of the manufacturing operation and the market condition in a way which leads to reinforce the company's status.

The manual work forms the larger part of the production costs.

The administration depends upon the strategies of the standard costs and budgeting planning in addition to the Break- Even Charts when the styles of operation research enter the administrative works.

The strategies were adopted to reduce the costs such as the strategy of Linear Programming and the strategy of the critical path method (CPM).

On the light of modern geometrical concepts, the strategy of Work Simplification and analyzing the value is depended upon, in addition to the administrative strategies such as the strategy of the Management Audit and control of the inventory.

But according to the modern productive systems which follows the automatically in a high degree, there is no consideration of the manual work, and the traditional strategies to reduce the cost do not follow this change in the production systems.

This leads to adopting modern strategies which go along with the modern productive environment, such as employing the cost system following Activities Based Costing (ABC) and the strategy of (Back Flush), the strategy the Target Cost Management, the strategy of Quality Control Analysis, Kaizen Strategy and Value Engineering Analysis Strategy.

In this research, the light will be shed on the modern and traditional strategies which using in reducing the cost and the effects resulted from its application.