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دراسة تحميمية لنظم قياس وتقييم األداء فى المنشآت التى تتبنى استراتيجية التصنيع بدون فاقد
/ مروة إبراهيم ربيعالباحثة جامعة االسكندرية -كمية التجارة –مدرس مساعد
محرممحمد استاذ دكتور/ زينات د المنعم مبارك استاذ دكتور/ صالح الدين عب
استاذ المحاسبة والمراجعة استاذ المحاسبة والمراجعة جامعة االسكندرية –كمية التجارة جامعة االسكندرية –كمية التجارة
ملللي اريللللحاليني مللد اثم لللنتئ اثخننلل نيللللحاليني اثلنللييد لللتمي ن للت ماثللللو لي ثللن اثلو لل عهن اثميشأة ماثلو للمثو لو ارهلملنى لر يل حر لنت اثعملى م لو ي ل اثم لت لد ن أتا منثو مح و ثمىه اثميشأة كمن لمنو اث ندث مي ما د لدريرل ثرتحايلنت اثين ثمؤشلح مديلت مشللن ملي يملم ج اث يلن اثمللماءي ثلوتا يي لم ارلو منممال
يلللن مل يللليى أتا اثميشلللأة لللو فلللو ل ي هلللن ريللللحاليني اثلنلللييد لللتمي ملللي ا علللنت ث ن ت
:Abstract The Paper represents an analytical study, which is conducted
to deal with the performance evaluation systems for measuring and evaluating performance in companies adopting lean manufacturing strategy. In doing so, the researcher displayed several points, including the characteristics of lean manufacturing, its principals, and seven types of wastes to identify the characteristics that differentiate lean environment from the other environments. Then the researcher displayed the most important systems for measuring and evaluating performance in companies that adopt lean manufacturing strategy. Conclusions drawn from this review show the need for companies’ attention to apply performance evaluation systems to measure and evaluate performance in lean environment. These systems must be consistent with the principles of lean manufacturing strategy, which stems from corporate strategy, in order to meet customers’ desires and lead to increase financial performance, which meet stockholders’ needs. It is also concluded a composite measure, derived from balanced scorecard as a single indicator to measure and evaluate performance for companies that adopt lean strategy.
ثيمنت يفى ين مل ييى ا تا و يئ اثلنييد تمي ن ت يهن اثلعح نثمين ش أهمي ل ميي م نيي ا تا ريح اثمنثي و فو يئ اثلنييد تمي ن ت ث ين مل ييى ا تا مأخيحا اثيمن ج اثمدني ي ث ين مل ييى ا تا و يئ اثلنييد تمي
ن ت
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لتى تعتمد عميها:خصائص بيئة التصنيع بدون فاقد والمبادئ ا .2أي ايلحاليني اثلنلييد لتمي Carnes and Hedin (2005, p.29)يح
ن ت لهللى لخ لي اث ن لت مءيلنتة اث يمل اثللو يدنلو اريهلن اثعملى ملخ لي اثعيلمب Office)ماثلنثم ماثممات اثلو يعنت ايلختامهن م و ي ارلنن لنى اثل ع ارخلح
of planning institutional Assessment, 2009,p.1) لعحي هلن ارلو أيهلن "متخو ميفى ثلدتيت مدل م اث ن لت ما يشل ريلح اثم لي ثر يمل ملي خلىو ارهلملنى نثلدييي اثميلمح م ثله ملي خلىو ال لن أيلرمب اثيلدب م لن ثحر لنت اثعملى " كملن
ارللو إيهللن "منممالل Demeter and Malyusz (2010, p.2)اح هللن أي للن لكنمر مي ا يش اثلو لنمى ثلد ين إيلنج م نمتة انثي ن لن إثلو لخ لي م
لما حهلللن لللو م لللنيي ا تا لللو فلللو يئللل اثلنلللييد لللتمي ن لللت ماثللللو ميهلللن: أي للللتاى اثميشلأة أي لكلمي ريرل اثعلتت يكلمي معفمهلن م لنيي ريلح م نيي ا تا ايللحاليني
منثي لد ء ارو ال ن اثيرمه اثيريى مر لد ء ارو اثلىاب ن ح نى مملي ثلى ليلنات ارو اثلغرب ارلو فلنهحة اثلديلء لو ل يليى ا تا ممليح اثدلما ء ماثمكن ل ت كملن ينلب
هلمللنى عللتى تملل اثعتيللت مللي اثم للنيي اثمخلر لل مريللح اثملشللن ه للو م يللن مادللت ارمأي لم لللح ارلنلللن مم لللتاح اثلديلللي ملللحمح اثم لللت مأخيلللحا ينلللب أي لكلللمي م لللنيي ا تا محئي ممرممي مل تى و اثم ت اثمينيب )شهحين أم أيل ماين أم يمميلن أم خلىو
ا ن عت ا ن و ثين ح انمنثو ا عنت خمي م ثله علت ا لن علت ا لحات مملت ;Bhasin(2008أهميلهى و يننح ايلحاليني اثلنلييد لتمي ن لت إر أي تحايللو
2011a) نمت نر ن إثو إ ن عت اثملمف يي لندىو اث علت اثميلل رو مدلو عللللت اثلللللعرى ماثيمللللم م ثلللله مللللي خللللىو اثلحكيللللء ارللللو ل للللميح أيللللمان نتيللللتة مايلللللختاى
ثل ا يلح لكيمثمنين نتيتة م نثلنثو يلى ل ييى م تحة اثميشأة ارو اثينلنح لو اثميلل و نثعمرينت ما دلتاث اثميلل ري اثللو لمكيهلن ملي اث ندث أي اثميش ت اثحائتة لهلى تائمن
نت ملتاخرل ار لننح ارو اث عت اثمنثو ل نر لن إثلو لأكيلتهن ارلو منلمت اى ل يي كو مي : اث عت اثمنثو ماث عت اثميل رو عت اثعمرينت اثتاخريل م علت ا لحات علت اثعمى ماحل ن عت اثعمرينت اثتاخري ما حات ماث علت اثميلل رو مأخيلحا احل لن اث علت
ثلله ارللو اثميللل رو ماث عللت اثمللنثو م عللت اثعمللى احل ن للن نمهحيللن عللت ا للحات ميؤكللتمللت أهميلل اث عللت اثميللل رو م عللت ا للحات م عللت اثعمللى للو اثميشلل ت ات ا تا
اثملميء نر ن إثو حمحة ارهلمنى ل ميي اثم نيي اثخنن ن حات نمحة ما د تاخو يمم ج اث ين اثملماءي ثوتا نمت تحاينت أخح نرهلمنى ل ييى عت
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Dissertations:
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Master Dissertation, Faculty Erasmus School Of Economics, Rotterdam, The Netherlands.
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