دور نظام التصنيع الرشيق في تعزيز استراتيجية قيادة التكلفة دراسة تطبيقية في مصنع نسيج وحياكة واسط/ معمل حياكة الجوارب

Iraqi industrial units face strong competition due to many problems, including high production costs, poor interest in market study, lack of government support for their products, flooding the market with imported products with competitive specifications and prices, as well as adopting the traditional costing system in calculating costs that does not provide appropriate information for pricing decisions, which requires Studying and analyzing these problems and addressing them by adopting modern technologies to enable them to compete, so the research aims to lay the theoretical foundations and knowledge foundations of the lean manufacturing system with an indication of the role of the lean manufacturing system in promoting the cost leadership strategy. The significant role in promoting the cost leadership strategy), and the most prominent findings of the research is that the lean manufacturing system is a system that focuses on developing manufacturing procedures and processes to make them more robust and flexible by integrating them with technology and developing workers to achieve survival and prosperity in a changing and unpredictable environment through which it seeks Providing a variety of low-cost, high-quality products or services that meet the customer's needs and at the required level of satisfaction