استخدام المحاسبة عن الانجاز و الحيود السداسي لخفض التكلفة و تحسين الاداء التشغيلي

Abstract EN

Accounting for throughput is to meet the costs of units sold only from direct materials, and all other costs are fixed costs to be borne by the period in which they arose.

New information is provided to the administrative as indicators used in the rationalization of its decisions to enable it to take any administrative decision on the productive process that assists it in the performance of its planning, control, and decision-making functions.

The administrative also helps to identify the causes of deviations (variability) in the process's performance and performance to identify, analyze and monitor opportunities to achieve a proper administrative level.

In addition, the use of six-sigma gives administrative the impression of the level of development of product quality within the economic units and contributes to the effectiveness of continuous development.

The research aim is to demonstrate the concept and importance of accounting for throughput, the concept of sex-sigma neutrality and how throughput accounting contributes for each minute by measuring the level of six-sigma neutrality and image clear administrative to improve operational performance through time-based, cost-effective and administrative information.

The most important of conclusion that the complementarity between accounting for throughput and six-sigma diffraction provides the information needed by the administration to improve operational performance and will thus contribute to a cost reduction in the cost of defects (JD 5389865.33).

At the level of quality, 3.6 while the defect rate per minute was 646.820 Dinar/min 1.6667 at the level of quality 4.53 and is considered a little for four out of six-sigma.