نظام كايزن الرشيق و المستهدف في إدارة الكلفة الصناعية : دراسة حالة في معمل سمنت المثنى

الملخص EN

Changes in recent years in all economic, social and technological aspects have made the cost accounting system traditionally focused on production cost activities.

The pre-production and post-production costs ignore them.

The concepts of cost accounting have expanded and are based on the analysis of cost activities in the flow of production processes and the elimination of all Forms of waste and loss in order to reduce costs and improve the quality of the product over its life cycle.

From this logic, the concept of cost-accounting has been integrated with Kaizen's lean and cost-effective industrial cost management system to overcome traditional cost accounting problems applied in the Najaf Cement Plant, reduce operating costs in production processes, provide correct data, and improve product quality To achieve customer satisfaction