بررسی تأثیر تئوری محدودیت بر کاهش ضایعات عادی و غیرعادی شرکت‌های لاستیک‌سازی

نوع مقاله : پژوهشی

نویسنده
دانشجوی دکتری، گروه حسابداری، واحد زاهدان، دانشگاه آزاد اسلامی، زاهدان، ایران.
چکیده
تئوری محدودیت، یک فلسفه مدیریتی اثربخش است که بر شناسایی و غلبه بر محدودیت‌های سیستم‌های تولیدی تمرکز دارد. این تئوری، با ارائه یک چارچوب منسجم برای بهینه‌سازی فرآیندها، به شرکت‌های لاستیک‌سازی کمک می‌کند تا ضایعات را کاهش داده و بهره‌وری را افزایش دهند. هدف از انجام پژوهش حاضر، بررسی تأثیر تئوری محدودیت بر کاهش ضایعات عادی و غیرعادی شرکت‌های لاستیک‌سازی می‌باشد. این پژوهش از جهت هدف، کاربردی و ازلحاظ گردآوری داده‌ها، توصیفی و پیمایشی است. جامعه آماری این پژوهش شامل حسابداران مدیریت، مدیران تولید شرکت‌های لاستیک‌سازی و اعضای هیات علمی دانشگاه می‌باشند. تعداد نمونه آماری 115 نفر انتخاب و پرسش‌نامه بین نمونه آماری توزیع گردید. روایی پرسش‌نامه از طریق مصاحبه با استادان و صاحب‌نظران حرفه مورد تائید قرارگرفته است. برای آزمون پایایی پرسش‌نامه نیز از آلفای کرونباخ استفاده شد. جهت سنجش نرمال بودن داده‌ها از آزمون کولموگروف اسمیرنوف و برای تجزیه‌وتحلیل داده‌ها از نرم‌افزار SPSS و آزمون T استفاده گردید. نتایج پژوهش نشان داد که تئوری محدودیت باعث کاهش ضایعات عادی و غیرعادی شرکت‌های لاستیک‌سازی می‌گردد. حذف محدودیت‌های غیرضروری می‌تواند جریان کار را بهبود بخشد و باعث کاهش ضایعات شود. وقتی گلوگاه‌های تولیدی بهینه شوند، کارایی افزایش می‌یابد و احتمال ضایعات کمتر می‌شود.

کلیدواژه‌ها

موضوعات


عنوان مقاله English

Investigating the Effect of the Theory of Constraints on Reducing Normal and Abnormal Spoilage in Rubber Manufacturing Companies

نویسنده English

elahe sarhadi
PhD student, accounting. Department, Zahedan branch, Islamic Azad University, Zahedan, Iran.
چکیده English

The theory of constraints is an effective management philosophy that focuses on identifying and overcoming the limitations of production systems. This theory, by providing a coherent framework for optimizing processes, helps rubber companies reduce waste and increase productivity. The purpose of the present study is to investigate the effect of the theory of constraints on reducing normal and abnormal waste in rubber companies. This study is applied in terms of purpose and descriptive and survey in terms of data collection. The statistical population of this study includes management accountants, production managers of rubber companies and university faculty members. The statistical sample size was 115 people and the questionnaire was distributed among the statistical sample. The validity of the questionnaire was confirmed through interviews with professors and experts in the field. Cronbach's alpha was also used to test the reliability of the questionnaire. The Kolmogorov-Smirnov test was used to measure the normality of the data, and SPSS software and T-test were used to analyze the data. The results of the study showed that the theory of constraints reduces normal and abnormal waste in rubber manufacturing companies. Removing unnecessary constraints can improve workflow and reduce waste. When production bottlenecks are optimized, efficiency increases and the likelihood of waste decreases.

کلیدواژه‌ها English

Theory of Constraints
Management Accounting
Normal Spoilage
Abnormal Spoilage
Rubber Manufacturing Companies
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