الاطار النظري للإنتاج في الوقت المحدد كمدخل لتخفيض التكاليف و دوره في تحسين الاداء المالي

Abstract EN

ROICThrough our study, we have demonstrated the concept of (jit) and the philosophy of its application in institutions, as we have demonstrated its role as an effective tool in reducing costs, perhaps the most important of which is the costs of flawed production, in addition to reducing the costs of inventory, the risk of inventory aging, the decline in investment, and the elimination of production costs that add no value.

It showed that the (jit )is reducing a wide range of costs contributes significantly to improving the financial performance of institutions, which we see through the financial indicators, improving efficiency, effectiveness, improving the turnover of manufacturing, the turnover of inventory, the reduction of inventory relative to total assets, higher returns on assets (ROA) and on investment capital (ROIC)