(jit) ونظام التصنيع في الوقت المحدد(ios)تكلفة الجودة بين مواصفات الأيزو

Abstract

Abstract The purpose of this research is to investigate the international standards such as J IT in order to see which fits the best in Sudan, and which of these standards meet the needs of a modern Sudanese consumer who is well aware of the products and services that doesn’t confonn to international standards. Therefore the research aimed to study the difference between the two standards in terms of cost. The researcher used the descriptive method research which is based on case- study, analysis and interviews. This study is designed to assess the hypothesis that: l. The modern Sudanese consumer is well aware of the quality of goods and services that he/she receives don’t conform to standards. Therefore, there is a need for introducing well established international standards. Y. Studying the international standards ISO and I IT will lead to know which Sudanese organization implementing these standards. T. The impact of implementation of just-in-time or ISO on total quality management is really great. 5. There is a great different regarding cost between J IT and ISO. The present study reached the following findings important results: Both standards of ISO or JIT can be implemented on Sudanese industries. However the best quality management system standard for traditional Sudanese industry is the J IT. J IT can improve the products quality at competitive prices and at quite low cost. This can be achieved by controlling the industrial expenses when pricing the new products by implementing the target costing and value engineering techniques, and adopting reversing accounting entries. However, storing systems and importing raw material and spare-parts can hold up proper implementation of J IT. Conclusion The study concluded that it is vital to raise people’s awareness of the importance of international quality management standards. More over the government must adopt the standards of I IT and help to publicize JIT’s quality information, especially among traditional organization