ﻓﻲ ﺇﺩﺍﺭﺓ ﺍﻟﺘﻜﺎﻟﻴﻒ ﺍﻹﻧﺘﺎﺟﻴﺔ ﺩﻭﺭ ﻧﻈﺎﻡ ﺍﻹﻧﺘﺎﺝ ﻓﻲ ﺍﻟﻮﻗﺖ ﺍﻟﻤﺤﺪد (JIT) : ﺩﺭﺍﺴﺔ ﻤﻴﺩﺍﻨﻴﺔ ﻋﻠﻰ ﺍﻟﻤﻨﺸﺄﺕ ﺍﻟﺼﻨﺎﻋﻴﺔ ﺍﻟﺴﻭﺩﺍﻨﻴﺔ

Abstract

Abstract The research role of the production system in time (JIT) in the management of production costs in the Sudanese industrial firms, The research problem is well represented in lack of knowledge and attention of those who in charge of the industrial firms in the Sudan, the importance of the production system is the time (JIT) and its characteristics and benefits in the planning and reduction the cost of products, and improve the quality of the Sudanese industrial firms. To achieve the objectives of the research were the following hypotheses test,There are significant differences between the application of the system of production on time relationship and planning of production costs in the Sudanese industrial plants, there is a statistically significant difference between the application of the system of production time and reduce production costs in the Sudanese industrial plants relationship, there is a statistically significant relationship between the application of the system of production in time and improve the quality of the Sudanese industrial firms,Researcher relied on historical method and inductive analytical and descriptive. The researcher came to the results proved the health of all the hypotheses and the results that the production system on time (JIT) works to reduce production costs and by not keep inventory of all kinds, the production system on time is the production of final goods and deliver them on time for sale, assembling parts on time to arrange them in the final goods, the purchase of raw materials on time for the manufacture of parts, the researcher recommended a number of recommendations, including work to raise awareness and increase among workers about the concept of the production system on time (JIT) to this system of effective impact on production costs planning , working to raise awareness and increase among workers about the concept of the production system on time (JIT) to this system of effective impact in reducing production costs.