vol 20 no2, 2020

The Role of Integration between Agile Manufacturing Strategy and Throughput Accounting in Reducing Product Costs - An Analytical Study of the Opinions of a Sample of Workers in the Kufa Cement Plant

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The Role of Integration between Agile Manufacturing Strategy and Throughput Accounting in Reducing Product Costs - An Analytical Study of the Opinions of a Sample of Workers in the Kufa Cement Plant

• Ahmed Maher Mohammed Ali
• Faculty of Administration and Economics
• University of Kufa
• Hanan Sahbat Abdullah
• Faculty of Administration and Economics
• University of Baghdad
• Received 24 /07/ 2019                                Accepted 06/01/2020         
•  Abstract:
  The research aims to indicate the role of integration between Agile Manufacturing Strategy and Throughput
  Accountability as administrative and strategic accounting techniques which contribute to reduce costs and achieve
  competitive advantage and economic support units that fit with the developments and changes in the external
  environment accelerated in light of the opening of markets. To achieve this goal, a random sample is chosen
  represented by the Iraqi General Cement Company / Southern Cement Factories Cooperative, which includes eight
  laboratories. An intentional sample is chosen, represented by the administrative, accounting, and technical cadres in
  the Kufa Cement Factory, which includes (47) individuals. For the purpose of arriving at the results of this role, and
  for the purpose of testing the research hypotheses, the statistical program (SPSS), and a set of other statistical
  measures, are used. As for the most important results reached, the integration between the agile manufacturing
  strategy and throughput accountability contributes to achieving a reduction in costs in general, and product costs in
  particular, which is reflected positively in achieving real support for the unit's competitive advantage. The most
  important recommendations are the need to adopt the researching sample of the integrated role of achievement
  accountability, considering it an alternative entry point for the traditional accounting techniques that it adopts, as
  well as enhancing the requirements for applying the accelerated manufacturing strategy as it achieves in creating an
  effective environment in reducing costs in light of limited resources.
• Keywords: Throughput Accountability, Agile Manufacturing Strategic, Reducing Cost.
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