دور نظام تخطيط الاحتياجات للمواد في تحقيق التكلفة المستهدفة : دراسة تطبيقية في الشركة العامة للصناعات الكهربائية و الإلكترونية

Abstract EN

The goal of the research is to verify the material requirements planning system in achieving the target cost in the General Company for Electrical and Electronic Industries and on one of the products of this company, which is the electric motor for the air cooler 1/4 HP as a sample for the research by using the computer program (QM for windows v 5.3) After the data required to implement the system has been collected from personal interviews with company officials, as the MRP system is considered of great importance in the production process for its features in stock management and provision of materials as well as its role in reducing costs in general, and thus it was considered the independent variable in the research As for the target cost, it is an important technique aimed at reducing the economic unit costs in the product design stage, and it was considered the dependent variable.

The research reached a number of results, the most important of which is that the best method in the researched company to provide and store materials in an optimal manner lies in effective dealing with information technology that has developed for this purpose computer programs for the MRP system that are characterized by the speed of giving the required results and providing data to make decisions about the quantity of raw materials required Its request in a specific period, and the submission of a set of reports that are generated by the computer to make decisions about issuing new orders and adjusting the due dates for the quantities scheduled to be received, and that the role of implementing the MRP system in the methodology and target costing has been achieved by using the batch size determination method Lot Sizing), which is one of the (MRP) system techniques, which means that (MRP) technology has a role in reducing the target cost by reducing the cost of the product in the stage of storing the materials necessary for its manufacture.

The research also presented a set of recommendations, the most important of which was the need to introduce an effective change in the researched company, not only in terms of tools in the form of new or improved information technology systems, but also to change the attitudes of employees who play a major role in this process and who are still using late traditional methods in Providing materials and stock management, and the necessity to apply batch scaling technology (LFL) in the company's production by using computer programs in its application to shorten time and achieve accurate results