ISSN: 2222-6990
Open access
The current study aimed to recognize the effect of a just-in-time production system (JIT) on reducing production costs, especially in terms of serious competition, rapid technological development, and continuous changes in the business environment, which leads to an increase in paying attention to applying JIT on productive organizations. The most important findings of the study are that applying the JIT production system leads to reducing all types of inventory, which leads to improving the organization’s performance. Also, its application leads to the removal or reduction of activities that do not add value to the product, which is reflected in the reduction of direct costs in the organization. The study recommended the necessity of applying the JIT system by the productive organizations and becoming acquainted with the successful experiences of international organizations that adopt this system, with the need to alert production officials in organizations to organize the productive operations sites in a way that reduces production time, in addition to providing sufficient flexibility to reduce the time required for the production process and reduce production cycle.
Abdul Rahman, M. M. (2016), “The possibility of establishing the requirements of the JIT production system: a survey study of the opinions of managers in mineral water factories in Dohuk Governorate,” Arab Administrative Journal, Arab Organization for Administrative Development, Egypt, Volume 36, Issue 2.
Adeyemi, S. L. (2010). Just-in-time production systems (JITPS) in developing countries: the Nigerian experience ,” Journal of Social Sciences, Volume 22, Issue 2, 45-152.
Al-Bakri, R., Ismail, M. A. (2001), “the relationship between the just-in-time production system and the concept of comprehensive quality control and its impact on reducing costs and improving the quality of the product,” Journal of Economic and Administrative Sciences, University of Baghdad, 205.
Hikmat, A. A. (2002), “ Comparing Toyota’s automated production system with the traditional production system,” Journal of Economics and Management Sciences, College of Administration and Economics, University of Baghdad, Volume 5, Issue 16
Al-Halafi, A. H. S. (2000), “Reducing costs using JIT production system-A theoretical and applied study in the General Company for Battery Industry - Babylon Plant/2,” Master’s thesis submitted to the Council of the College of Administration and Economics, University of Baghdad.
Al-Matarnah, G. F., and Al-Bashtawi, S. H. (2007), “ The impact of applying the just-in-time (JIT) production costing system on operational performance in Jordanian industrial organization,” Derasat Journal, Administrative Sciences, Volume 34, Issue 2.
Metoti, M. A. M. (2003),“Savings achieved from using the (J.I.T) system in different environments,” Al-Edari Magazine, 93, Muscat.
Aksoy, A., and Öztürk, N. (2011),"Supplier selection and performance evaluation in just-in-time production environments," Expert systems with applications Volume 38, Issue, 6351-6359.
Melek, E., and Pala, F. (2008),"The effect of competition, just in time production and total quality management on the use of multiple performance measures: an empirical study," Journal of Economic and Social Research, Volume 10, Issue1, 35-72.
Kamla, R., Gallhofer, S., Haslamc, J. (2012),"Understanding Syrian accountants' perceptions of, and attitudes towards, social accounting," Accounting, Auditing & Accountability Journal, Volume 25, Issue7, 1170-1205.
Fadhil, S. K. (2022), "The Extent Of The Impact Of Quality Costs On The Efficiency Of Financial Performance An Applied To Study In The Iraqi Company For The Manufacture And Trade Of Cartons (Iicm)," World Economics And Finance Bulletin, Volume 13, Issue1, 1-8.
Ejona, D. (2021), "The relationship between management accounting, strategic management accounting and strategic cost management," Academic Journal of Interdisciplinary Studies Volume 10, Issue5, 376-389.
Ali, H. A. H. (2000), “Advanced Management Accounting” Faculty of Commerce, Alexandria University.
Larry, K., Jeong, H. (2005), "Just-in-time knowledge management," Biennial Conference on Professional Knowledge Management/Wissensmanagement. Berlin, Heidelberg: Springer Berlin Heidelberg.
Khalil, S. A. (2015), “Influences of the success of applying JIT production system in Jordanian industrial organization,” The First International Scientific Conference on Organizations - Business Opportunities, Challenges and Aspirations, Al-Balqa Applied University, Jordan.
Robert, M., Racine, B. (2001), ”E-Strategy pure and Samples”. MeGraw-Hill.
Abboud, N. (2004), “The Japanese Introduction to Operations Management - Strategy, Systems, and Methods,” Al-Warraq Publishing and Distribution Foundation, first edition, Amman, Jordan.
Yinan, Q., Boyer, K., Zha, X. (2009), "Supply chain strategy, product characteristics, and performance impact: evidence from Chinese manufacturers," Decision Sciences Volume 40, Issue 4, 667-695.
Richard, R. (1992),"Japanese Manufacturing Techniques,"New York, Macmillan publishing
Smith, S. (1994), "Computer based production and inventory control," Prentice Hall PTR.
Hamed. (2016), "Whole Body vibration exposure during operation of rice combine harvester under Egyptian Field Conditions." Journal of Soil Sciences and Agricultural Engineering Volume 7, Issue 12, 961-971.
(Al-Janaby et al., 2024)
Al-Janaby, M. A. K. A., AL-Obaidi, M. H. A., & Khazraji, R. F. A. AL. (2024). Possibility of Applying JIT Production System And its Impact on Reducing Production Costs An Applied Study on Iraqi Productive Organizations. International Journal of Academic Research in Business and Social Sciences, 14(2), 997–1019.
Copyright: © 2024 The Author(s)
Published by HRMARS (www.hrmars.com)
This article is published under the Creative Commons Attribution (CC BY 4.0) license. Anyone may reproduce, distribute, translate and create derivative works of this article (for both commercial and non-commercial purposes), subject to full attribution to the original publication and authors. The full terms of this license may be seen at: http://creativecommons.org/licences/by/4.0/legalcode