أثر تطبيق نظام الإنتاج في الوقت المحدد (JIT)‎ في تخفيض تكاليف المخزون وفقا للمعيار المحاسبي الدولي IAS2

Abstract EN

The research aims to study the application system (JIT) in reducing costs related to inventory due to the general company for the cars industry from high cost of storage.

and because the (JIT) is one of the modern systems and as a tool to reduce the cost of storage while maintaining the quality of products and in accordance with the requirements of the international accounting standard IAS2.

therefore the research focused on reducing product costs by reducing inventory costs.

it was also based on the hypothesis that the implementation of the system (JIT) leads to increasing profits and improving the quality of products in the research sample company.

the research concluded the possibility of applying the system in the company.

the research sample and the necessity of holding programs and training courses for workers continuously with a view to focusing on the skills of implementing the system (JIT) in order to maximize it is profitability.