The College of Administration and Economics at the University of Baghdad discussed , a master’s thesis in field of accounting by the student (Wafiyah Jawad Ahmed ) and tagged with (Cleaner production costs and lean production and their role in reducing the costs of failure in the Iraqi economic units ) , Under supervision of ( Prof. Dr. Manal Jabbar Soror )
The research aims to clarify the knowledge foundations of the costs of cleaner and lean production, to identify the role of each of them in reducing the costs of failure, to identify the causes of failure, and to present proposals on avoiding future failures to help the economic unit improve the quality of production and achieve customer satisfaction.
To achieve this, the researcher relied on the inductive approach in writing the theoretical side of the research by relying on what was mentioned in the Arab and foreign research sources, which include books, periodicals, research, letters and theses, and relying on the deductive approach in applying the practical side, which is represented by field visits and personal interviews to obtain books, documents, records and reports. pertaining to the economic unit, the research sample. Thus, the Diyala Public Company / Distribution Transformer Factory, specifically the 11/250 transformer, was selected for research, to apply the costs of cleaner production, using the two tools (reduction at the source and recycling) and lean production using a current diagram tool in the same company. The costs of failure, both internal and external.
The researcher reached many conclusions and recommendations, and the most important conclusions are: The economic unit of the research sample can reduce the costs of failure through the implementation of cleaner and lean production tools. It delivers many benefits, including improved product quality, reduced waste generation, increased customer satisfaction, improved resource use efficiency, and ultimately improved profitability.
One of the most important recommendations made by the researcher is that the economic unit, the research sample, should adopt the application of cleaner and lean production to reduce the costs of failure, because of its role in identifying the sources of failure and working to reduce them by using environmentally safe materials, and rationalizing the consumption of resources as well as providing training and education to employees about the importance of tools cleaner and lean production and how it can contribute to achieving customer satisfaction.
