استخدام تقنية التكلفة المستهدفة في تحديد مسار استراتيجية التصنيع المتسارع وتحسين ادارة التكاليف
Keywords:
استراتيجية التصنيع المتسارع , والتكلفة المستهدفة , ادارة التكلفةAbstract
The research is based on the idea based on the fact that the change in the business environment and the emergence of many challenges represented by a change in the requirements and desires of customers, the openness of markets, the entry of information technology and the emergence of counterfeit economic units, which leads to an increase in the intensity of competition between economic units, which leads to economic units To the need to search for new methods of manufacturing, in order to meet market requirements and preserve customers by introducing their requirements and needs into the design and production process in order to form a product that meets its ambitions, and for the success of economic units and maintaining their position in the market, it is necessary to provide Products that meet the needs and expectations of customers and at an appropriate cost
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References
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- زعرب ,حمده شحده محمود (2013) " مدخل متكامل لإدارة التكلفة الاستراتيجية لدعم القدرة التنافسية لشركات قطاع الخدمات " دراسة ميدانية مجلة الجامعة الاسلامية للدراسات الاقتصادية و الادارية المجلد21 العدد 1
- كبرو , رغد يوسف 2007 التصنيع المتسارع ( المتطلبات المرتكزات ) دراسة حالة في معمل الاحذية الرجالية للشركة العامة للصناعات الجلدية مع نموذج اطروحة دكتورة غير منشورة كلية الادارة والاقتصاد.
المصادر الاجنبية
Books : First
- Horngren, Charles T. ; Dater, Srikant M. & Rajan, Madhav V. (2009), "Cost
Accounting : A Managerial Emphasis",13th ed., Pearson Prentice-Hall,
USA
- Oxford Word Power, English. English-Arabic, By:Oxford, Oxford University Press,
- Groover, Mikell P., (2001), “Automation Production Systems and Computer
Integrated Manufacturing”, prentice Hall, Lehigh University.
Second: Periodicals and Researches:
- Bhasin. Sanjay, (2013)." Analysis of whether Lean is viewed as an ideology
by British organizations", Journal of Manufacturing Technology Management, Vol. 24 No. 4, pp 536-554 , this journal is available at www.emeraldinsight.com .
- Lyytinen, Kalle., Rose, G.M. (2006) "Information System Development Agility as Organizational Learning", European Journal of Information Systems 15, 183–199 , Available online at : www.palgrave-journals.com.
- Goldman, S., Nagel, R., Preiss, K., (1995), “Agile Competitors and Virtual Organisations”, Van Nostrand Reinhold, New York..
- Sharp, J.M , Irani, Z, Desai, S.(1999)," Working towards agile manufacturing in the UK industry ", international journal of production economics Int. J. Production Economics, Vol. 62 , 155-169.
- Khan, Javed G., and Dalu R. S., (2015), " Lean and Agile Manufacturing As
Productivity Enhancement Techniques Comparative Study ", IOSR Journal Of Mechanical and Civil Engineering, Vol. 12, No. 1, pp 52 – 56.
- Sharp, J.M , Irani, Z, Desai, S.(1999)," Working towards agile manufacturing in the UK industry ", international journal of production economics Int. J. Production Economics, Vol. 62 , 155-169.
- Kumar, Dav, c. 2016, "Analysis on critical success factors for Agile manufacturing Evaluation in original Equipment manufacturing Industry-An approach, journal of mechanical engineering vol.29, no.5, India.
- Gunasekaran, A. yusuf. Y, 2019, "Agile manufacturing: an evolution
review of practies " international journal of production research,
vol.57, no. 15-16 5154- 5174.
- Monplaisir,Leslie F. Riordan , Catherine ., Bengamin ,Colin O, (1999) "Comparison of Intelligent CSCW Architectures for The Evaluation OF Agile Manufacturing System Designs" Human Factors and Ergonomics in Manufacturing.
- Aladwan.Mohammad, ALsinglawi. Omar, and Alhawatmeh. Omar,(2018)" The Applicability Of Costing In Jordanian Hotels Industry", Academy of Accounting and Financial Studies Journal, Vol. 22, Issue 3,pp 1-13.
-Andreeva, Natalia, 2008, Lean Production and Agile Manufacturing New Systems of doing Business in the 21St Century, International Participation, Technical University of Sofia, Vol. 17, No. 8, PP. 75-188.
- Swafford, P.Ghosh,S.murthy,N., 2011,the antecedents of supply chain agility of a firm: scale development and model testing, journal of operations management, vol 24, no 2, 170-188.
- Tatiana. U, Darja. N, 2013, integration of lean and Agile manufacturing based on principles from wikinomics, quality innovation pposperity, vol 17. no 63 ce, Hall, ptv.
- Basu, S. L. ; Biswas, N. M. ; Naha, S. Y. & Sarkar, S. F. (2013), "A Study on Concurrent Engineering - Based Design and Product Development", Inter-national Journal of Recent Advances in Mechanical Engineering, Vol. 2, No. 1, pp: 15-20 .
- Cho. Hyunbo, Jung, Mooyoung, and Kim, Moonho,(1996)," Enabling technologies of agile manufacturing and its related activities in Korea ", Computers and Industrial Engineering, Vol. 30, No. 3, pp. 323-334
- Sheppard & Young,2006,w. (2006)." Agility literature review elassifications ,traing and testing" Journal of Sports Medicine and Physical Fitness, pp282-288.
- Yusuf, Y.Y. Sarhadi M., and Gunasekaran,A., (1999), " Agile manufacturing: the drivers, concepts and attributes,International Journal of Production Economics, vol. 62 , pp. 34-43.
Third: Thesis
- Dischler, Verena, and Hug, Antoine, (2011), “The Relevancy of Agile Manufacturing in Small and Medium Enterprises”, Master Thesis, Linköping University, Department of Management and Engineering, Strategy and Management in International Organizations.
- Koh, L. & Wang, L, (2010), Enterprise Networks and Logistics for Agile Manufacturing,
Springer London Dordrecht Heidelberg New York


