"The use of the Agile Manufacturing strategy and its reflection in reducing product costs under the targeted costing technique"

Abstract

The intense competition in the industrial environment between economic units as a result of developments, changes and agility fluctuations in industrial and technological strategies, made economic units look for ways of continuity and survival, which forced them to respond to this rapid and volatile environment by improving their performance by reducing costs and improving the level of quality. Most of the Iraqi economic units, including the textile and weaving factory of Wasit, the place of study, have suffered since 2003 and after the opening of the local markets wide to imported products and in various international origins، from a rise in the costs of products, which affected the selling price, which led to a decline in sales and a decrease in the market share.

The Agile Manufacturing strategy came to meet this competitive environment to reduce costs and enhance the capabilities of the factory in question to keep pace with the rapid changes. The researcher tried to provide an analysis of the factory costs to calculate the current cost and compare it with the cost that is determined under the target cost technique to identify the cost gap. In order to find ways to develop the production process in line with the changes in costs, eliminate this gap and achieve the targeted reduction، to represent the path to implement the Agile Manufacturing strategy and to determine the best change enablers that can be followed by the factory، as well as the best appropriate applications that can be chosen to deal with The cost gap