Abstract
This research represents a serious attempt for studying one of the substantial developments in production system field which is the system of "Just In Time", and trying to apply it in Iraqi economic entities after adapting it with Iraqi environment requirements in present period. The implementation of this system is considered an attempt enables Iraqi economic entities of confronting the challenges that are exposed to, in addition to that it enables these entities of achieving the competitive advantage through decreasing cost, responding to customer's requirements quickly, and presenting high-quality products, that can compete with what are offered in local and international markets, as the system "Just In Time" has great role in eradicating or eliminating some activities that add no value for the product, refusing the wasted products and the defective to reach the zero rank in the waste. In the application of "Just In Time", the top management in economic entities requires making a decision based on information related to costs required for applying the system and the benefits taking of its application in comparison with the traditional present situation, and the managerial accounting is considered one of the most important various sources to obtain these information as it represents an information system helps the management in making operational or strategic decisions that add an economic value for the entities. So the purpose of this research is to state the role of managerial accounting in availability of information required to support the attitude toward applying the ideas related to "Just In Time" in Iraqi economic entities by determining the amount of resources required to apply the system, the fields where is expected to decrease cost, and the speed in solving problems through the steps of decision- making process that are: The determination of the problem, information gathering about the problem, the determination of the alternatives, and the selection of the best alternative in solving the problem.
DOI
10.33095/2227-703X.2131
Subject Area
Accounting
First Page
188
Last Page
220
Rights
Copyright (c) 2007 Journal of Economics and Administrative Sciences
Recommended Citation
Yassin, S. A., Al Ghabban, F. I., & Al Ghabban, T. S. (2007). The Role of Management Accounting Information in Establishing Just-in-Time (Jit) Production Concepts Within Iraqi Economic Units. Journal of Economics and Administrative Sciences, 13(46), 188-220. https://doi.org/10.33095/2227-703X.2131
