"The effect of implementing the "Five S’s" program on reducing costs and improving productivity in industrial companies: An analytical study of the opinions of a sample of academinans in the field of accounting and management"
DOI:
https://doi.org/10.31272/jae.i127.105Keywords:
: Five S's, Elements of implementing Five S's, Cost and productivity.Abstract
The research aims to knowledge of program of (Five S's) and its importance and how effect of the application of the program in the reduction of costs and productivity improvement in manufacturing companies exploratory study of the opinions of a sample of specialists in the department of Accounting, Management, and highlights the importance of research in the use of the program through its elements help in directing resources available for manufacturing companies is effective and efficient and to eliminate wastage (losses) in the time and the performance of operations and improve efficiency and increase productivity, and improve product quality and reduce costs and thus its contribution to the development of the industrial sector in the Kurdistan region of Iraq. The information was collected brokered a questionnaire designed for this purpose, and distributed to the research community (Techers of Accounting and Management Department) was based on the hypothesis test their answers using the test (T-test) by SPSS statistical program in order to achieve the objectives of the research. One of the important findings of the research that the program of (Five S's) is one of the important scientific topics that captured the attention of all companies, especially the industrial ones for being one comprehensive Productive Maintenance principles in graceful industry and tools effective for continuous improvement, which aims to eliminate waste and all forms and loss of time through the organization of the workplace. The research came out a set of recommendations urging the most important manufacturing companies on the study of the experiences of international companies that have succeeded in the application of the program to benefit from the results of tests in order to take the results and it's adapted the form that suits the local environment.
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رابعاً: الكتب الانكليزية
خامساً: المجلات والدوريات والتقارير الانكليزية
1. Abidin, Wan Muhammed Shukri Bin Zainal, Implement of lean practices in small and medium enterprise, Areport submitted in practical fulfillment of the requirement mechanical. Engineering, University Malaysia Pahang, 2008.
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سادساً: الأنترنيت
1. www.tnmya.com
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