Abstract: Standard processes, similar and limited production
lines, the production of high direct costs will be more accurate than
the use of parts of the traditional cost systems in the literature.
However, direct costs, overhead expenses, in turn, decrease the
burden of increasingly sophisticated production facilities, a situation
that led the researchers to look for the cost of traditional systems of
alternative techniques. Variety cost management approaches for
example Total quality management (TQM), just-in-time (JIT),
benchmarking, kaizen costing, targeting cost, life cycle costs (LLC),
activity-based costing (ABC) value engineering have been
introduced. Management and cost applications have changed over the
past decade and will continue to change. Modern cost systems can
provide relevant and accurate cost information. These methods
provide the decisions about customer, product and process
improvement. The aim of study is to describe and explain the
adoption and application of costing systems in SME. This purpose
reports on a survey conducted during 2014 small and medium sized
enterprises (SME) in Ankara. The survey results were evaluated
using SPSS18 package program.
Abstract: Just-In-Time (JIT) is a lean manufacturing tool, which provides the benefits of efficiency, and of minimizing unnecessary costs for many organisations. However, the risks arising from these benefits have been disregarded. These risks impact on system processes disrupting the whole supply chain. This paper proposes an inventory model that can simultaneously reduce costs and risks in JIT systems. This model is developed to ascertain an optimal ordering strategy for procuring raw materials by using regular multi-external and local backup suppliers to reduce the total cost of the products, and at the same time to reduce the risks arising from this cost reduction within production systems. Some results that will be illustrated in the second part of this paper are presented.
Abstract: Lean manufacturing is a production philosophy made
popular by Toyota Motor Corporation (TMC). It is globally known as
the Toyota Production System (TPS) and has the ultimate aim of
reducing cost by thoroughly eliminating wastes or muda. TPS
embraces the Just-in-time (JIT) manufacturing; achieving cost
reduction through lead time reduction. JIT manufacturing can be
achieved by implementing Pull system in the production.
Furthermore, TPS aims to improve productivity and creating
continuous flow in the production by arranging the machines and
processes in cellular configurations. This is called as Cellular
Manufacturing Systems (CMS). This paper studies on integrating the
CMS with the Pull system to establish a Big Island-Pull system
production for High Mix Low Volume (HMLV) products in an
automotive component industry. The paper will use the build-in JIT
system steps adapted from TMC to create the Pull system production
and also create a shojinka line which, according to takt time, has the
flexibility to adapt to demand changes simply by adding and taking
out manpower. This will lead to optimization in production.
Abstract: The purpose of this study is to identify and evaluate
the scale of implementation of Just-In-Time (JIT) in the different industrial sectors in the Middle East. This study analyzes the empirical data collected by a questionnaire survey distributed to
companies in three main industrial sectors in the Middle East, which
are: food, chemicals and fabrics. The following main hypotheses is formulated and tested: (The requirements of JIT application differ
according to the type of industrial sector).Descriptive statistics and Box plot analysis were used to examine the hypotheses. This study indicates a reasonable evidence for accepting the main hypotheses. It
reveals that there is no standard way to adopt JIT as a production system. But each industrial sector should concentrate in the
investment on critical requirements that differ according to the nature
and strategy of production followed in that sector.
Abstract: This paper implements the inventory model developed in the first part of this paper in a simplified problem to simultaneously reduce costs and risks in JIT systems. This model is developed to ascertain an optimal ordering strategy for procuring raw materials by using regular multi-external and local backup suppliers to reduce the total cost of the products, and at the same time to reduce the risks arising from this cost reduction within production systems. A comparison between the cost of using the JIT system and using the proposed inventory model shows the superiority of the use of the inventory model.
Abstract: Almost all Libyan industries (both private and public) have struggled with many difficulties during the past three decades due to many problems. These problems have created a strongly negative impact on the productivity and utilization of many companies within Libya. This paper studies the current awareness and implementation levels of Just-In-Time (JIT) within the Libyan Textile private industry. A survey has been applied in this study using an intensive detailed questionnaire. Based on the analysis of the survey responses, the results show that the management body within the surveyed companies has a modest strategy towards most of the areas that are considered as being very crucial in any successful implementation of JIT. The results also show a variation within the implementation levels of the JIT elements as these varies between Low and Acceptable levels. The paper has also identified limitations within the investigated areas within this industry, and has pointed to areas where senior managers within the Libyan textile industry should take immediate actions in order to achieve effective implementation of JIT within their companies.