إطار مقترح لتكامل نظام تكاليف مسار تدفق القيمة (VSC) ومنهجية Lean Six Sigma لتخفيض تكلفة المنتج: دراسة حالة على مصنع الإسمنت الفتائح

Abstract

The study aimed to address a proposed framework for integration between the value stream costing system and the Lean Six Sigma methodology and to demonstrate the impact of this integration on reducing product costs. The study variables were tested in the field at one of the Libyan Cement Corporation factories - Al-Fataeh Factory as a case study. The researcher used the inductive and deductive approaches. The (VSC) system was applied to cost data and lists and the cost was extracted according to this system. A questionnaire was also distributed to a sample of employees in the relevant departments and sections to test the proposed framework. The data were analyzed using descriptive statistical methods and extracting arithmetic averages and standard deviations of the data, in addition to a T-Test for a single sample. The results of the study showed that the general nature of the proposed framework showed the need to determine priorities according to the company's needs, and it also contributed to avoiding the costs of waste and defects, which allows for the analysis of cost data, improving the system, and revealing areas of continuous improvement. The study recommends that industrial sectors should adopt modern systems according to a strategy that enables the employment of areas of overlap between them to achieve the desired goals in the modern manufacturing environment.