A Lean Management Approach of Rice Subsidy Distribution: Some Findings from a Study in Selangor

Purposes: The aim of this study is to examine the effect of cost-based ABC II specifications to achieve sustainable development goals, in order to support decision-making to meet the competitive advantage features for a sample of manufacturing firms in the Kurdistan region of Iraq. Moreover, it aims to achieve a competitive advantage, whether by producing products according to customer requests or improving it or changing production techniques. Theoretical framework: Industrial companies currently make considerable effort to maintain and grow in the existing competitive market. The implementation of advanced technologies and contemporary production techniques are key features in helping them to do so. Additionally, sustainability achievement is another key objective for industrial firms to stay competitive in the current era of business. Theoretically, it is believed that new managerial accounting techniques positively contribute to sustainable development goals achievement. Design/ Methodology/ Approach: This study uses an explanatory research design for the analysis of data collected through a constructed questionnaire distributed to managers, accountants, auditors and engineers of the selected sample companies. The final sample size is 97 collected questionaries out of 108 distributed forms among the purposively selected sample of cement and iron manufacturing firms in the Sulaimani city. Quantitative data is collected and analyzed using various statistical techniques including structural equation modeling. Findings: The results show that cost technology based on ABC II specifications has a significant effect on its contribution to achieving sustainable development goals. Moreover, the relationship between cost technology based on ABC II specifications and its contribution to achieving sustainable development goals is a strong positive significant relationship. Cost technology based on ABC II specifications can only explain 28% of the variation in the achievement of sustainable development goals. Research, Practical & Social implications: ABC II technology represents an important point in raising social and organizational awareness by raising the level of environmental protection according to product specifications, reducing pollution resulting from production processes, and increasing competitiveness in the market. Furthermore, managers should pay high attention to the sustainable development goals by following a cost technique based on the ABC II specifications, taking into account the framework of the proposal in the sustainable development goals in each of the cement and iron companies. Originality/ Value: This paper provides a significant new insight from a developing region of Kurdistan to the literature around sustainability development and the attribute-based costing technology.

Section: Introductionmentioning

confidence: 99%

The Role of Attributes Based Costing Technology in Achieving Sustainable Development Goals

Ahmad¹,

Sulaiman²

2023

“…Similarly, (Al-Shazly et al, 2009) targeted the Egyptian cropping pattern under risk and local and international variables. Then, (Mahmoud, 2013) presented a study on the planning of the Egyptian cropping pattern under low risk, as it is considered the large size of risk and the exacerbation of water scarcity to which the Egyptian agricultural sector in general and the cropping pattern in particular (Sarjiman et al, 2023). Plus, the consequent instability of agricultural production is exposed.…”

Section: Introductionmentioning

confidence: 99%

Analytical Study of the Optimum Plan for Cropping Pattern in Baghdad Governorate

Hamza,

H. Ali

2023

Purpose: The research aimed to reallocate the available economic resources and develop optimal economic plans that maximize net income, reduce costs, and maximize the net revenue of the water unit in Baghdad Governorate. Theoretical framework: Using the linear programming model as the underpinning theoretical framework, this study discovered that the profit margin exceeds the current reality by approximately 67.5%. proposed plans reduced the total annual needs of water with the proposed plans compared to the actual plan, as the actual cropping pattern needs 463474646 m3. However, with the addition of legislative constraints, the proposed cropping pattern requires 262867570 m3, resulting in a 43.2% reduction in water use. Design/methodology/approach: The method of linear programming in achieving the objective function. The research required two types of data: cross-sectional data collected from 104 farmers from the Baghdad governorate for the year 2020. Besides, the secondary data that collected from the Ministry of Agriculture and the Ministry of Water Resources. Then, three optimal plans were estimated whose objective function was maximizing net income, minimizing costs, and maximizing net water unit, respectively. The study included 15 productive activities, 12 water constraints, four constraints for human work, and one for mechanized work during the year, where legislative and organizational constraints were also added. Findings: The results of the optimal plan for the proposed cropping pattern indicated that the gross profit margin of the prevailing cropping pattern is 52.9 billion and in the plan without legislative constraints 138.2 billion. In comparison, it amounted to 88.8 billion with the presence of legislative constraints, which exceeds the profit margin in the current reality by about 67.5%. Besides that, one dunam will achieve a profit of 198.6, that is, an addition of 144.7 to the profit of a dunum in the current pattern. The actual cropping pattern needs 71412355 human labor hours, which is an average of 178 hours per acre, while drawing a plan for the proposed cropping pattern with the addition of legislative constraints, it needs 53473612 hours at a rate of 120.6 hours. As for the results of the proposed cropping pattern according to the function of maximizing the net revenue of the water unit, it indicated that the proposed cropping pattern, with the inclusion of these constraints, amounted to a net water revenue of about 362.9 thousand dinars. It is also rewarding and high and exceeds about 363% of the actual net revenue or about 284.6 thousand dinars. The proposed plans likewise reduced the total annual needs of water with the proposed plans compared to the actual plan, as the actual cropping pattern needs 463474646 m3. However, the proposed cropping pattern with the addition of legislative constraints needs 262867570 m3 meaning that it reduced water use by 43.2%. Research, Practical & Social implications: This is very important due to the problem of water scarcity and its impact on the cropping pattern, that is, with this surplus quantity, it is possible to grow other crops and not be affected by the scarcity of water. Instead, the economic efficiency of water use amounted to 19.5%, and the inefficiency in the cropping pattern in terms of water revenue amounted to 80.5%. Originality/value: This a rticle applied a scientific method applied for the first time in Baghdad Governorate / Iraq. Two types of data were used. and three programmatic goals.

“…In this way, the productivity and competitiveness of the organization can be improved, which will result in greater profitability and stability in the market. This process of adopting lean manufacturing can prove challenging for many organizations, many managers and workers don't understand lean manufacturing tools (Sarjiman et al, 2023) and it requires a radical change in the work culture and approach of the system. However, despite this, many companies seek to adopt this methodology due to its importance in improving productivity and achieving Research is exploratory descriptive because it is used to explore new topics by identifying patterns and trends providing a basis for further research.…”

Section: Introductionmentioning

confidence: 99%

Examining the Adoption of Lean Manufacturing in Lima Companies: An Exploratory Study of University Theses

Presentación¹,

Perfecto²,

Ruiz³

et al. 2023

Purpose: The objective of this research was to know the results of the adoption of lean manufacturing in companies in Lima, which were reported in theses for university degrees. Theoretical framework: The adoption of lean manufacturing is challenging and complex and requires specialized process management due to the various barriers and drivers to adoption. Design/methodology/approach: The study was conducted using an exploratory and descriptive methodology that consisted of reviewing university theses related to lean manufacturing. Subsequently, companies were identified and contacted by telephone, applying questionnaires with direct questions about adoption results. Findings: The results were obtained from the review and comparison of university repositories, SUNAT (Superintendencia de administración tributaria) and telephone calls. Descriptive analyses were performed to evaluate the results, which provided insight into the application of the methodology. Research, Practical & Social implications: It is suggested for future research to explore the adoptions of lean manufacturing proposed in articles of indexed journals to learn about their experiences and adapt them to the national reality. Originality/value: The results indicate that most of the university theses reviewed only propose the adoption of lean manufacturing and have not been implemented due to the complexity and sustainability of the methodology.