JIT

TQM

The Impact of complementation between Just In Time and Total Quality

Management Techniques in improving the financial indicators for the
achievement of a competitive advantage in the corporations listed in the
Palestine Exchange

2016 / 2015
‫‪ٚ‬ال رغز‪ ٞٛ‬اٌسغٕخ ‪ٚ‬ال اٌغ‪١‬ئخ ادفغ ثبٌز‪ ٟ٘ ٟ‬أزغٓ‬ ‫}‬
‫فإرا اٌز‪ ٞ‬ث‪ٕ١‬ه ‪ٚ‬ث‪ ٕٗ١‬ػذا‪ٚ‬ح وأٔٗ ‪ ٌٟٚ‬زّ‪{ ُ١‬‬
‫طذق اهلل اٌؼظ‪ُ١‬‬
‫لشاْ وش‪ ،ُ٠‬ع‪ٛ‬سح فظٍذ‪ :‬ا‪٠‬خ (‪)34‬‬

‫أ‬
‫ة‬
 ‫شكر وتقدير‬

‫انطالقا مو العسفاى باجلمّن‪ ،‬فإنٌ لّطسنْ َِجمج صدزٓ أى أتقدم بالشكس َاالمتهاى إىل أضتاذٓ‪َ ،‬مشسيف‬

‫األضتاذ الدكتُز‪ /‬جرب إبسايّم الداعُز ‪َ ،‬الدكتُز ‪ /‬مفّد الشّخ عمْ المراى أمدانْ مو مهابع عممًما‬

‫بالكجري‪َ ،‬المراى ما تُانّا ُِما عو مد ِد املطاعدٔ لْ َيف مجّع اجملاالت‪َ ،‬محدا هلل بأى ِطسيمايف دزبْ‬

‫َِطس بًما أمسٓ َعطٖ أى ِطّن عمسيما لّبقّا نرباضا متألأل ِهرياى دزَب العمم َالعمماء‪.‬‬

‫كما أتقدم جبصِن الشكس إىل أضاترتْ أعضاء جلهٕ الهقاش املُقسِو عمٖ ما تكبدٍَ مو عهاء يف قساءٔ‬

‫زضاليت املتُاضعٕ َإغهائًا مبقرتحاتًم القّمٕ ‪ ،‬ممجمٕ باملهاقش اخلازجْ الدكتُز‪ /‬صربٓ مشتًٖ أضتاذ‬

‫احملاضبٕ املشازك جبامعٕ القدس املفتُحٕ‪َ ،‬الدكتُز‪ /‬عماد الباش أضتاذ احملاضبٕ املطاعد جبامعٕ األشيس ‪.‬‬

‫َأتقدم كرلك جبصِن الشكس إىل كن مو جامعيت احلبّبٕ جامعٕ األشيس‪ -‬غصٔ ‪َ ،‬كمّٕ االقتضاد‬

‫َالعمُم اإلدازِٕ ممجمٕ بكن أكادميًّا َإدازًِّا‪َ ،‬أخط بالركس الدكتُز‪ /‬إبسايّم َاكد‪،‬‬

‫َالدكتُز‪ /‬عمْ الهعامْ لكن ما قدماٍ لْ مو مطاعدٔ َمطاندٔ مكهتين مو املضْ خبطٖ ثابتٕ يف مطريتْ‬

‫العممّٕ‪.‬‬

‫َمل َلو أنطٖ أى أتقدم بفائق الشكس َاالحرتام َالتقدِس إىل صدِقْ العصِصِو إِاد شممط‪َ ،‬حطو أبُ محام‪،‬‬

‫لكن ما قدماٍ لْ مو عُى يف إعداد يرٍ السضالٕ‪.‬‬

‫كما أتقدم جبصِن الشكس َالتقدِس إلدازٔ بهك فمططني‪َ ،‬كافٕ العاممني فٌّ مو شمالئْ األعصاء‪ ،‬عمٖ‬

‫دعمًم املتُاصن لْ يف مطريتْ التعمّمّٕ‪.‬‬

‫َيف الهًإِ ِطسنْ أى أتقدم جبصِن الشكس إىل كن مو مد لْ ِد العُى يف مطريتْ العممّٕ مو خرباء‬

‫َحمكمني‪.‬‬

‫ج‬
 ‫يهخص انذراسخ‬

‫أثر انزكبيم ثٍُ أسهىة اإلَزبج فٍ انىلذ انًحذد (‪ )JIT‬وإدارح اندىدح انشبيهخ (‪ )TQM‬فٍ‬
‫رحسٍُ انًؤشراد انًبنُخ نهًُسح انزُبفسُخ نشركبد انًسبهًخ انعبيخ انًذرخخ فٍ ثىرصخ فهسطٍُ‪.‬‬

‫د‬
 Abstract
The Impact of complementation between Just In Time and Total Quality
Management Techniques in improving the financial indicators for the
achievement of a competitive advantage in the corporations listed in the
Palestine Exchange
The study aimed mainly to Identify the impact of the integration between
the Just- In –Time (JIT) and Total Quality Management (TQM) techniques
for improving the competitive advantage of the companies listed in the
Palestine Exchange (PEX), through measuring the degree of thesecompanies
practices'of both (JIT) and (TQM)techniques. Then studying the impact of
the integration ofthe aforementionedtechniques onCompetitive Advantage of
these companies based on proxies (profitability, costandcustomers
satisfaction).

In order to achieve the main objective of the study, it adopted the descriptive
analytical approach , and the primary means of collectingwas through
Questionnaires , distributed to all PEX listed companies ,(50)companies, and
the degree of companies response by (76%) or so ( 38 ) companies , then the
study took out Competitive advantage proxies of responded companies
through its Financial Statement 2014.

The study found several results including , First The application percentage of
the (JIT) technique is by 74 % and the (TQM) is by 80 %, Second there is
significant correlation between the integration between the Just- In –Time
(JIT) and Total Quality Management (TQM) Techniques and the competitive
advantage of companies.

The study recommends the necessity of raise awareness and inform

companies and government sectors about the important of applying the
Managerial Accounting Techniques to respond the rapidly environmental
changes and increasingly complex trade day after day..

ٖ
‫فهرش انعُبوٍَ‬

‫‪ٚ‬‬
37

JIT Just In Time 2.2

2.2.2
JIT 2.2.2
2.2.2
2.2.2
JIT 2.2.2
2.2.2
JIT 2.2.2

2.2
2.2
2.2
2.2

‫ص‬
 ‫‪2.2‬‬
‫‪2.2‬‬
‫‪2.2‬‬
‫‪2.3‬‬
‫‪2.4‬‬
‫‪2.23‬‬

‫ذ‬
‫فهرش األشكبل‬

‫فهرش اندذاول‬

‫ط‬
 ‫فهرش االخزصبراد‬

Chartered Institute of Management Accountants

Continuous Quality Improvement
International Federation of Accountants
The Institute of Management Accountants
International Organization for Standardization
Just In Time
Total Quality Management

ٞ
1
2
3
4
5
6
7
8
9
10
11
JIT

12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
‫اٌّظذس‪ :‬اٌسغ‪ ،2004 ،ٓ١‬ص ‪193‬‬

‫‪37‬‬
38
39
40
41
42
43
44
45
 

46
 

47
48
49
50
51
52
 2.2
2.2
2.2
2.2
2.2
2.2
2.2
2.3
2.4
2.23
2.22

53
54
55
‫(*) رعٍُ لًُخ انسثىٌ‪:‬ثبٌ انسثىٌ َشزرٌ يُزح انشركخ انزٍ َذرن ثبٌ يُزدهب سُحمك نه أعهً لًُخ يمبرَخ ثبنًُبفسٍُ‪.‬‬
‫‪56‬‬
57
58
59
60
Chase

61
62
63
64
65
66
67
68
 

69
70
71
72
73
74
75
76
77
 ‫‪50‬‬
‫‪2015 9 12‬‬ ‫‪www.p-s-e.com‬‬

‫‪76 00‬‬ ‫‪38‬‬

‫‪4.1‬‬
‫‪26 32‬‬
‫‪15.97‬‬
‫خذول رلى (‪ :) 4.1‬رىزَع عُُخ انذراسخ حست انمطبع االلزصبدٌ‬

‫‪78‬‬
 ‫‪4.2‬‬

‫‪65 79‬‬
‫‪45‬‬
‫‪21.06‬‬

‫خذول رلى (‪) 4.2‬‬

‫رىزَع عُُخ انذراسخ حست يزغُر رأش انًبل‬

‫‪15‬مليون أو أقل‬
‫‪ -15‬أقل من ‪ 23‬مليون‬
‫‪ -30‬أقل من ‪ 22‬مليون‬
‫‪ -45‬أقل من ‪ 23‬مليون‬
‫‪ 60‬مليون فأكثر‬

‫‪79‬‬
 ‫‪1‬‬
‫‪18‬‬ ‫‪TQM‬‬

‫‪2‬‬
‫‪16‬‬ ‫‪JIT‬‬

‫‪4.4‬‬
‫‪1‬‬
‫‪20‬‬ ‫‪1‬‬
‫خذول رلى(‪)4.3‬‬
‫يمُبش اإلخبثبد‬
‫‪5‬‬ ‫‪4‬‬ ‫‪3‬‬ ‫‪2‬‬ ‫‪1‬‬ ‫‪0‬‬ ‫درخبد‬
‫انمُبش‬
‫‪%100-%81‬‬ ‫‪%80-%61‬‬ ‫‪%60-%41‬‬ ‫‪%40-%21‬‬ ‫‪%20-%1‬‬ ‫انزطجُك يعذوو‬
‫انزررُجٍ‬

‫‪1995‬‬

‫‪2001‬‬

‫‪80‬‬
‫‪8‬‬

‫‪2‬‬

‫‪15‬‬

‫يذي رطجُك شركبد انًسبهًخ انعبيخ انًذرخخ فٍ ثىرصخ‬

‫)‬ ‫فهسطٍُ ألسهىة اندىدح انشبيهخ (‬

‫‪44‬‬
‫‪TQM‬‬
‫‪0.05‬‬
‫‪r‬‬ ‫‪r‬‬ ‫‪0.05‬‬
‫‪0.514‬‬

‫‪81‬‬
 ‫خذول رلى (‪)4.4‬‬
‫انصذق انذاخهٍ نفمراد انًحىر األول‪ :‬يذي رطجُك شركبد انًسبهًخ انعبيخ انًذرخخ فٍ ثىرصخ فهسطٍُ ألسهىة‬
‫اندىدح انشبيهخ (‪)TQM‬‬
‫معامم مستىي‬
‫انفقرج‬ ‫مسهسم‬
‫االرتثاط اندالنح‬
‫*‬
‫‪0.043‬‬ ‫‪0.529‬‬
‫*‬
‫‪0.011‬‬ ‫‪0.636‬‬
‫**‬
‫‪0.002‬‬ ‫‪0.729‬‬
‫**‬
‫‪0.002‬‬ ‫‪0.721‬‬
‫**‬
‫‪0.004‬‬ ‫‪0.702‬‬
‫*‬
‫‪0.038‬‬ ‫‪0.540‬‬
‫*‬
‫‪0.013‬‬ ‫‪0.624‬‬
‫*‬
‫‪0.015‬‬ ‫‪0.612‬‬
‫*‬
‫‪0.014‬‬ ‫‪0.620‬‬
‫**‬
‫‪0.006‬‬ ‫‪0.673‬‬
‫*‬
‫‪0.017‬‬ ‫‪0.606‬‬
‫*‬
‫‪0.039‬‬ ‫‪0.536‬‬
‫*‬
‫‪0.020‬‬ ‫‪0.591‬‬
‫*‬
‫‪0.043‬‬ ‫‪0.529‬‬

‫‪0.031‬‬ ‫*‪0.557‬‬
‫*‬
‫‪0.037‬‬ ‫‪0.542‬‬
‫**‬
‫‪0.006‬‬ ‫‪0.676‬‬
‫**‬
‫‪0.003‬‬ ‫‪0.712‬‬

‫‪0.514‬‬ ‫‪13‬‬ ‫‪0.05‬‬ ‫‪r‬‬

‫‪JIT‬‬

‫‪45‬‬ ‫‪r‬‬

‫‪r‬‬ ‫‪JIT‬‬
‫‪0‬‬ ‫‪0.514‬‬
‫‪0.05‬‬

‫‪82‬‬
 ‫خذول رلى (‪)4.5‬‬
‫انصذق انذاخهٍ نفمراد انًحىر انثبنث‪ :‬يذي رطجُك شركبد انًسبهًخ انعبيخ انًذرخخ فٍ ثىرصخ فهسطٍُ ألسهىة‬
‫)‬ ‫اإلَزبج فٍ انىلذ انًحذد (‬
‫مستىي‬ ‫معامم‬
‫انفقرج‬ ‫مسهسم‬
‫اندالنح‬ ‫االرتثاط‬
‫**‬
‫‪0.000‬‬ ‫‪0.815‬‬

‫*‬
‫‪0.012‬‬ ‫‪0.628‬‬

‫**‬
‫‪0.000‬‬ ‫‪0.856‬‬

‫**‬
‫‪0.001‬‬ ‫‪0.777‬‬

‫**‬
‫‪0.000‬‬ ‫‪0.822‬‬
‫**‬
‫‪0.000‬‬ ‫‪0.825‬‬

‫**‬
‫‪0.008‬‬ ‫‪0.655‬‬

‫**‬
‫‪0.001‬‬ ‫‪0.749‬‬

‫**‬
‫‪0.000‬‬ ‫‪0.859‬‬

‫**‬
‫‪0.000‬‬ ‫‪0.936‬‬
‫**‬
‫‪0.000‬‬ ‫‪0.839‬‬
‫**‬
‫‪0.000‬‬ ‫‪0.925‬‬
‫**‬
‫‪0.000‬‬ ‫‪0.815‬‬
‫**‬
‫‪0.000‬‬ ‫‪0.823‬‬
‫**‬
‫‪0.000‬‬ ‫‪0.821‬‬
‫**‬
‫‪0.000‬‬ ‫‪0.901‬‬

‫‪0.514‬‬ ‫‪13‬‬ ‫‪0.05‬‬ ‫‪r‬‬

‫‪46‬‬
‫‪0.05‬‬
‫‪r‬‬ ‫‪r‬‬ ‫‪0.05‬‬
‫‪0.514‬‬

‫‪83‬‬
 ‫‪46‬‬

‫‪0.000‬‬ ‫‪0.229‬‬

‫‪0.000‬‬ ‫‪0.932‬‬

‫‪0.514‬‬ ‫‪13‬‬ ‫‪0.05‬‬ ‫‪r‬‬

‫‪1995‬‬

‫‪Spearman-Brown Coefficient‬‬
‫‪2‬س‬
‫‪ 1‬س‬
‫وقد بين جدول رقم (‪ )4.7‬أن هناك معامالث ثباث كبيرة نسبيا‬
‫لكافت محاور االستبيان‬
‫خذول رلى (‪ :)4.7‬يعبيم انثجبد ( طرَمخ انزدسئخ انُصفُخ)‬
‫انزدسئخ انُصفُخ‬
‫يعبيم‬
‫انمًُخ‬ ‫يعبيم‬ ‫عُىاٌ انًحىر‬ ‫انًحىر‬
‫االررجبط‬
‫االحزًبنُخ‬ ‫االررجبط‬
‫انًصحح‬

‫‪0.000‬‬ ‫‪0.781‬‬ ‫‪0.642‬‬ ‫ا‪ٚ٤‬ي‬

‫‪0.000‬‬ ‫‪0.922‬‬ ‫‪0.904‬‬ ‫اٌثبٔ‪ٟ‬‬

‫‪0.514‬‬ ‫‪13‬‬ ‫‪0.05‬‬ ‫‪r‬‬

‫‪84‬‬
 ‫خذول رلى (‪ :)4.8‬يعبيم انثجبد ( طرَمخ وانفب كروَجبخ)‬

‫انًحىر‬

‫‪0.834‬‬ ‫‪23‬‬ ‫ا‪ٚ٤‬ي‬

‫‪0.966‬‬ ‫‪22‬‬ ‫اٌثبٔ‪ٟ‬‬

‫‪SPSS‬‬

‫‪85‬‬
86
 (1- Sample K-S) 5.1
(1- Sample K-S) 51
0.05

51
1-Sample Kolmogorov-Smirnov

Z ‫مسهسم أسهىب انمحاسثح اإلداريح‬

0.147 1.142 1
0.757 0.672 2
0.904 0.568 JIT TQM 3

5.2
5.2.1
JIT

87
 ‫‪t‬‬

‫‪0.899‬‬ ‫‪0.128‬‬ ‫‪50.526‬‬ ‫‪1.268‬‬ ‫‪2.526‬‬ ‫ٌذ‪ ٜ‬اٌششوخ ِؼشفخ ثأعٍ‪ٛ‬ة اإلٔزبج ثبٌ‪ٛ‬لذ اٌّسذد (‪)JIT‬‬ ‫‪1‬‬
‫‪٠‬زُ االػزّبد ػٍ‪ ٝ‬ػذد ِسذد ِٓ اٌّ‪ٛ‬سد‪ ٓ٠‬اٌز‪ ٓ٠‬ثجذ ثبٌزدشثخ إِىبٔ‪١‬خ‬
‫‪0.000‬‬ ‫‪6.918‬‬ ‫‪75.263‬‬ ‫‪1.125‬‬ ‫‪3.763‬‬ ‫‪2‬‬
‫االػزّبد ػٍ‪ ُٙ١‬ف‪ ٟ‬االٌزضاَ ثّ‪ٛ‬اػ‪١‬ذ اعزالَ اٌّ‪ٛ‬اد ‪ٚ‬اٌخبِبد‬
‫‪٠‬زُ ‪ٚ‬ضغ وً ِدّ‪ٛ‬ػخ ِٓ ا‪٢‬الد اٌّزّبثٍخ ف‪ِ ٟ‬ىبْ ‪ٚ‬ازذ إٌ‪ٝ‬‬
‫‪0.000‬‬ ‫‪5.820‬‬ ‫‪73.684‬‬ ‫‪1.254‬‬ ‫‪3.684‬‬ ‫‪3‬‬
‫اٌزشر‪١‬ت ػٍ‪ ٝ‬شىً خال‪٠‬ب رظٕ‪١‬غ ِزؼذدح‬
‫ٌذ‪ ٜ‬اٌششوخ ػّبي لبدس‪ ٓ٠‬ػٍ‪ ٝ‬اٌزؼبًِ ِغ ا‪٢‬الد ‪ ٚ‬إخشاء‬
‫‪0.000‬‬ ‫‪8.531‬‬ ‫‪77.895‬‬ ‫‪1.008‬‬ ‫‪3.895‬‬ ‫‪4‬‬
‫اإلطالزبد اٌجغ‪١‬طخ ‪ ٚ‬اٌظ‪١‬بٔخ اٌش‪ٚ‬ر‪١ٕ١‬خ ٌ‪٣‬الد‪.‬‬
‫ٌذ‪ ٜ‬اٌششوخ اٌمذسح ػٍ‪ ٝ‬ر‪ٛ‬ف‪١‬ش ِزطٍجبد اٌؼًّ ف‪ ٟ‬اٌ‪ٛ‬لذ اٌز‪ ٟ‬رظ‪ٙ‬ش‬
‫‪0.000‬‬ ‫‪8.148‬‬ ‫‪78.421‬‬ ‫‪1.075‬‬ ‫‪3.921‬‬ ‫‪5‬‬
‫اٌسبخخ إٌ‪ٙ١‬ب‬
‫‪0.000‬‬ ‫‪7.639‬‬ ‫‪76.316‬‬ ‫‪1.062‬‬ ‫‪3.816‬‬ ‫رغؼ‪ ٝ‬اٌششوخ ٌدذ‪ٌٚ‬خ اإلٔزبج ثبٌ‪ٛ‬لذ اٌّسذد‪.‬‬ ‫‪6‬‬
‫رؼًّ اٌششوخ ػٍ‪ ٝ‬رخف‪١‬ض ‪ ٚ‬اٌسذ ِٓ ا‪ٔ٤‬شطخ اٌز‪ ٟ‬ال رض‪١‬ف ل‪ّ١‬خ‬
‫‪0.000‬‬ ‫‪6.505‬‬ ‫‪73.158‬‬ ‫‪1.097‬‬ ‫‪3.658‬‬ ‫‪7‬‬
‫ٌٍّٕزح ِثً (رىبٌ‪١‬ف اٌزخض‪ ٚ ٓ٠‬إٌّب‪ٌٚ‬خ)‪.‬‬
‫ػّبي اٌششوخ لبدس‪ ٓ٠‬ػٍ‪ ٝ‬اوزشبف ا‪٤‬خطبء ‪ٚ‬رظس‪١‬س‪ٙ‬ب ف‪ ٟ‬اٌ‪ٛ‬لذ‬
‫‪0.000‬‬ ‫‪6.961‬‬ ‫‪77.368‬‬ ‫‪1.212‬‬ ‫‪3.868‬‬ ‫‪8‬‬
‫اٌّطٍ‪ٛ‬ة‬
‫ٌذ‪ ٜ‬اٌششوخ فش‪٠‬ك ػًّ رؼب‪ِ ٟٔٚ‬غئ‪ٛ‬ال ػٓ رٕف‪١‬ز اٌّ‪ٙ‬بَ‪ِ .‬غ رٕغ‪١‬ك‬
‫‪0.000‬‬ ‫‪8.034‬‬ ‫‪76.316‬‬ ‫‪1.010‬‬ ‫‪3.816‬‬ ‫‪9‬‬
‫أٔشطز‪ ِٓ ُٙ‬اخً اإلثمبء ػٍ‪ ٝ‬اٌزذفك اٌغٍظ ٌٍؼٍّ‪١‬بد‪.‬‬
‫‪0.000‬‬ ‫‪4.206‬‬ ‫‪72.105‬‬ ‫‪1.620‬‬ ‫‪3.605‬‬ ‫ر‪ ٌٟٛ‬اٌششوخ أّ٘‪١‬خ ٌٍزخٍض ِٓ ا‪ٔ٤‬شطخ اٌز‪ ٟ‬ال رض‪١‬ف ل‪ّٗ١‬‬ ‫‪10‬‬
‫‪0.000‬‬ ‫‪7.336‬‬ ‫‪76.842‬‬ ‫‪1.128‬‬ ‫‪3.842‬‬ ‫رغؼ‪ ٝ‬اٌششوخ ٌٍزسغ‪ ٓ١‬اٌّغزّش ٌزذفك إٌّزح‬ ‫‪11‬‬
‫‪0.000‬‬ ‫‪5.018‬‬ ‫‪74.211‬‬ ‫‪1.487‬‬ ‫‪3.711‬‬ ‫رغؼ‪ ٝ‬اٌششوخ ٌٍمضبء ػٍ‪ ٝ‬اٌفبلذ أ‪ ٚ‬اٌ‪ٙ‬ذس ف‪ ٟ‬اٌّ‪ٛ‬اسد‬ ‫‪12‬‬
‫رسفض اٌششوخ اٌؼبٍِ‪ ٓ١‬ػٍ‪ ٝ‬خط‪ٛ‬ط اإلٔزبج‪ٚ ،‬رّٕس‪ ُٙ‬طالز‪١‬بد‬
‫‪0.000‬‬ ‫‪6.233‬‬ ‫‪74.737‬‬ ‫‪1.223‬‬ ‫‪3.737‬‬ ‫‪13‬‬
‫ِٕبعجخ‬
‫‪0.000‬‬ ‫‪5.155‬‬ ‫‪73.684‬‬ ‫‪1.416‬‬ ‫‪3.684‬‬ ‫رؼًّ اٌششوخ ػٍ‪ ٝ‬اخزظبس اٌ‪ٛ‬لذ اٌّطٍ‪ٛ‬ة ‪٤‬داء اٌؼًّ‬ ‫‪14‬‬
‫‪0.000‬‬ ‫‪7.683‬‬ ‫‪78.947‬‬ ‫‪1.161‬‬ ‫‪3.947‬‬ ‫رزجٕ‪ ٝ‬اٌششوخ اعزشار‪١‬د‪١‬خ رظّ‪ٚ ُ١‬رسغ‪ ٓ١‬إٌّزدبد ثظ‪ٛ‬سح ِغزّشح‪.‬‬ ‫‪15‬‬
‫‪٠‬زُ اٌؼًّ ػٍ‪ ٝ‬اعزغالي اٌ‪ٛ‬لذ اٌّزبذ ٌإلٔزبج ثشىً أِثً ٌزمٍ‪ ً١‬اٌ‪ٙ‬ذس‬
‫‪0.000‬‬ ‫‪7.829‬‬ ‫‪76.316‬‬ ‫‪1.036‬‬ ‫‪3.816‬‬ ‫‪16‬‬
‫ف‪ ٟ‬اٌ‪ٛ‬لذ‬
‫‪0.000‬‬ ‫‪8.641‬‬ ‫‪74.112‬‬ ‫‪0.860‬‬ ‫‪3.706‬‬ ‫جميع انفقراخ‬
‫‪2.021‬‬ ‫‪38‬‬ ‫‪0.05‬‬ ‫‪t‬‬

‫‪88‬‬
  0.05

89
 ‫‪53‬‬

‫نسثح‬ ‫رمز‬ ‫نسثح‬ ‫رمز‬

‫انقطاع‬ ‫انقطاع‬
‫انتطثيق‬ ‫انشركح‬ ‫انتطثيق‬ ‫انشركح‬

‫‪5.2.2‬‬
‫‪TQM‬‬

‫‪90‬‬
 ‫رمو‪ َٛ‬اٌشوشوخ‬

‫ثزؼذ‪٠‬الد ِغزّشح ف‪ ٟ‬ػٍّ‪١‬بد اإلٔزبج ٌزوزالءَ ‪ِٚ‬زطٍجوبد اٌدو‪ٛ‬دح‬

‫‪t‬‬

‫‪٠‬ز‪ٛ‬فش ٌذ‪ ٜ‬إداسح اٌششوخ اٌّؼشفخ اٌؼٍّ‪١‬خ ثؼ‪ٛ‬اًِ ٔدبذ رطج‪١‬ك إداسح‬
‫‪0.016‬‬ ‫‪2.536‬‬ ‫‪58.421‬‬ ‫‪1.024‬‬ ‫‪2.921‬‬ ‫‪1‬‬
‫اٌد‪ٛ‬دح اٌشبٍِخ‬
‫‪0.000‬‬ ‫‪9.037‬‬ ‫‪78.421‬‬ ‫‪0.969‬‬ ‫‪3.921‬‬ ‫ٌذ‪ ٜ‬إداسح اٌششوخ رظ‪ٛ‬س ‪ٚ‬اضر إلداسح اٌد‪ٛ‬دح اٌشبٍِخ‬ ‫‪2‬‬
‫‪0.000‬‬ ‫‪8.385‬‬ ‫‪78.947‬‬ ‫‪1.064‬‬ ‫‪3.947‬‬ ‫رّزٍه اٌششوخ و‪ٛ‬ادس لبدسح ػٍ‪ ٝ‬رطج‪١‬ك ٔظبَ اٌد‪ٛ‬دح اٌشبٍِخ‬ ‫‪3‬‬
‫‪0.000‬‬ ‫‪12.396‬‬ ‫‪82.105‬‬ ‫‪0.798‬‬ ‫‪4.105‬‬ ‫‪٠‬ز‪ٛ‬فش ٌذ‪ ٜ‬اٌششوخ ث‪١‬ئخ ثمبف‪١‬خ ِالئّخ ٌزطج‪١‬ك ٔظبَ اٌد‪ٛ‬دح اٌشبٍِخ‬ ‫‪4‬‬
‫‪0.000‬‬ ‫‪10.283‬‬ ‫‪80.526‬‬ ‫‪0.915‬‬ ‫‪4.026‬‬ ‫رم‪ َٛ‬اٌششوخ ثزذس‪٠‬ت اٌؼبٍِ‪ٚ ٓ١‬رط‪٠ٛ‬ش ِ‪ٙ‬بسار‪ُٙ‬‬ ‫‪5‬‬
‫‪0.000‬‬ ‫‪11.441‬‬ ‫‪81.053‬‬ ‫‪0.837‬‬ ‫‪4.053‬‬ ‫رغزخذَ اٌششوخ اٌّذخً اٌؼٍّ‪ ٟ‬ف‪ ٟ‬زً اٌّشبوً ‪ٚ‬رسغ‪ ٓ١‬اٌؼٍّ‪١‬بد‬ ‫‪6‬‬
‫‪0.000‬‬ ‫‪9.306‬‬ ‫‪77.895‬‬ ‫‪0.924‬‬ ‫‪3.895‬‬ ‫ٌذ‪ ٜ‬اٌششوخ ٔظبَ فؼبي ٌالرظبالد ‪ٚ‬اٌزغز‪٠‬خ اٌؼىغ‪١‬خ‬ ‫‪7‬‬
‫‪0.000‬‬ ‫‪13.564‬‬ ‫‪82.632‬‬ ‫‪0.741‬‬ ‫‪4.132‬‬ ‫رؼًّ اٌششوخ ػٍ‪ ٝ‬ص‪٠‬بدح اٌىفبءح أثٕبء اٌؼًّ ٌزخف‪١‬ض أخطبء اٌزشغ‪ً١‬‬ ‫‪8‬‬
‫رضغ اٌششوبء ِمب‪١٠‬ظ ٌشضب اٌّغز‪ٍٙ‬ى‪ ٓ١‬ػٓ خ‪ٛ‬دح خذِبر‪ٙ‬ب‬
‫‪0.000‬‬ ‫‪11.023‬‬ ‫‪81.053‬‬ ‫‪0.868‬‬ ‫‪4.053‬‬ ‫‪9‬‬
‫‪ِٕٚ‬زدبر‪ٙ‬ب‬
‫رم‪ َٛ‬اٌششوخ ثزؼذ‪٠‬الد ِغزّشح ف‪ ٟ‬ػٍّ‪١‬بد اإلٔزبج ٌززالءَ ‪ِٚ‬زطٍجبد‬
‫‪0.000‬‬ ‫‪6.775‬‬ ‫‪77.895‬‬ ‫‪1.269‬‬ ‫‪3.895‬‬ ‫‪10‬‬
‫اٌد‪ٛ‬دح‬
‫رؼضص اٌششوخ ِ‪ٛ‬لؼ‪ٙ‬ب اٌزٕبفغ‪ ِٓ ٟ‬خالي اٌزشو‪١‬ض ػٍ‪ ٝ‬رمذ‪ِٕ ُ٠‬زدبد‬
‫‪0.000‬‬ ‫‪12.396‬‬ ‫‪82.105‬‬ ‫‪0.798‬‬ ‫‪4.105‬‬ ‫‪11‬‬
‫ثد‪ٛ‬دح ػبٌ‪١‬خ‬
‫‪0.000‬‬ ‫‪9.948‬‬ ‫‪83.158‬‬ ‫‪1.027‬‬ ‫‪4.158‬‬ ‫رخفض اٌششوخ اٌزىٍفخ ػجش رخف‪١‬ض ػذد اٌ‪ٛ‬زذاد اٌّؼ‪١‬جخ ‪ٚ‬اٌزبٌفخ‬ ‫‪12‬‬
‫‪0.000‬‬ ‫‪8.313‬‬ ‫‪77.895‬‬ ‫‪1.034‬‬ ‫‪3.895‬‬ ‫رطجك اٌششوخ خطخ ‪ٚ‬اضسخ ‪ِ ٚ‬سذدح ا‪٘٤‬ذاف رٍزضَ ثبٌد‪ٛ‬دح‪.‬‬ ‫‪13‬‬
‫‪0.000‬‬ ‫‪8.016‬‬ ‫‪80.526‬‬ ‫‪1.174‬‬ ‫‪4.026‬‬ ‫رٕ‪ٛ‬ع اٌششوخ ِٕزدبر‪ٙ‬ب ٌزٍج‪١‬خ زبخبد ‪ِ ٚ‬زطٍجبد اٌضثبئٓ‪.‬‬ ‫‪14‬‬
‫‪0.000‬‬ ‫‪13.676‬‬ ‫‪85.263‬‬ ‫‪0.795‬‬ ‫‪4.263‬‬ ‫‪٠‬زُ إششان اٌؼبٍِ‪ ٓ١‬ف‪ٚ ٟ‬ضغ اٌخطظ ٌزسغ‪ ٓ١‬اٌد‪ٛ‬دح ‪ ٚ‬ا‪٤‬داء‪.‬‬ ‫‪15‬‬
‫‪٠‬زُ إخشاء ػٍّ‪١‬بد رفز‪١‬ش ‪ ٚ‬سلبثخ ػٍ‪ ٝ‬إٌّزدبد ثظ‪ٛ‬سح ِغزّشح‬
‫‪0.000‬‬ ‫‪11.444‬‬ ‫‪81.579‬‬ ‫‪0.850‬‬ ‫‪4.079‬‬ ‫‪16‬‬
‫ٌضّبْ اٌد‪ٛ‬دح‪.‬‬
‫رم‪ َٛ‬اٌششوخ ثزؼذ‪٠‬الد ِغزّشح ف‪ ٟ‬ػٍّ‪١‬بد اإلٔزبج رالءَ ازز‪١‬بخبد‬
‫‪0.000‬‬ ‫‪8.658‬‬ ‫‪81.579‬‬ ‫‪1.124‬‬ ‫‪4.079‬‬ ‫‪17‬‬
‫اٌّغز‪ٍٙ‬ه‬
‫رزجٕ‪ ٝ‬اٌششوخ ٔظبَ اٌزسغ‪ ٓ١‬اٌّغزّش ف‪ ٟ‬وً ِشزٍخ ِٓ ِشازً د‪ٚ‬سح‬
‫‪0.000‬‬ ‫‪8.478‬‬ ‫‪81.579‬‬ ‫‪1.148‬‬ ‫‪4.079‬‬ ‫‪18‬‬
‫ز‪١‬بح إٌّزح‬
‫‪0.000‬‬ ‫‪19.067‬‬ ‫‪79.591‬‬ ‫‪0.478‬‬ ‫‪3.980‬‬ ‫جميع انفقراخ‬
‫‪2.021‬‬ ‫‪38‬‬ ‫‪0.05‬‬ ‫‪t‬‬

‫‪91‬‬
   0.05

  0.05

92
 ‫‪55‬‬

‫نسثح‬ ‫رمز‬ ‫نسثح‬ ‫رمز‬

‫انقطاع‬ ‫انقطاع‬
‫انتطثيق‬ ‫انشركح‬ ‫انتطثيق‬ ‫انشركح‬

‫‪5.2.3‬‬

‫‪JIT‬‬

‫‪56‬‬
‫خذول رلى (‪)5.6‬‬
‫يؤشراد انمذرح انزُبفسُخ نكم يٍ شركبد انًسبهًخ انًكىَخ نعُُخ انذراسخ‬
‫انتكهفح‬ ‫انرتحيح‬ ‫رضا انجمهىر‬
‫رمز‬
‫انتكانيف غير انمثاشرج‬ ‫انتكانيف انمثاشرج‬ ‫انعائد عهً‬ ‫انحصح‬ ‫انقيمح انسىقيح‬
‫رتح انسهم‬ ‫انشركح‬
‫إنً االيراداخ‬ ‫إنً االيراداخ‬ ‫األصىل‬ ‫انسىقيح‬ ‫إنً اندفتريح‬
‫‪0.133‬‬ ‫‪0.592‬‬ ‫‪0.023‬‬ ‫‪0.020‬‬ ‫‪0.071‬‬ ‫‪0.917‬‬
‫‪0.346‬‬ ‫‪0.877‬‬ ‫‪-0.052‬‬ ‫‪-0.032‬‬ ‫‪0.143‬‬ ‫‪0.921‬‬

‫‪93‬‬
 ‫انتكهفح‬ ‫انرتحيح‬ ‫رضا انجمهىر‬
‫رمز‬
‫انتكانيف غير انمثاشرج‬ ‫انتكانيف انمثاشرج‬ ‫انعائد عهً‬ ‫انحصح‬ ‫انقيمح انسىقيح‬
‫رتح انسهم‬ ‫انشركح‬
‫إنً االيراداخ‬ ‫إنً االيراداخ‬ ‫األصىل‬ ‫انسىقيح‬ ‫إنً اندفتريح‬
‫‪0.000‬‬ ‫‪0.000‬‬ ‫‪0.330‬‬ ‫‪0.065‬‬ ‫‪0.040‬‬ ‫‪0.100‬‬
‫‪0.102‬‬ ‫‪0.690‬‬ ‫‪0.617‬‬ ‫‪0.212‬‬ ‫‪0.837‬‬ ‫‪1.696‬‬
‫‪3.178‬‬ ‫‪0.070‬‬ ‫‪-0.032‬‬ ‫‪-0.028‬‬ ‫‪0.006‬‬ ‫‪0.839‬‬
‫‪0.531‬‬ ‫‪0.719‬‬ ‫‪0.015‬‬ ‫‪0.015‬‬ ‫‪0.020‬‬ ‫‪0.983‬‬
‫‪0.076‬‬ ‫‪0.785‬‬ ‫‪0.485‬‬ ‫‪0.141‬‬ ‫‪0.760‬‬ ‫‪0.556‬‬
‫‪0.473‬‬ ‫‪0.058‬‬ ‫‪0.272‬‬ ‫‪0.017‬‬ ‫‪0.042‬‬ ‫‪1.684‬‬
‫‪0.207‬‬ ‫‪0.594‬‬ ‫‪0.327‬‬ ‫‪0.094‬‬ ‫‪0.388‬‬ ‫‪1.180‬‬
‫‪0.273‬‬ ‫‪0.525‬‬ ‫‪0.136‬‬ ‫‪0.029‬‬ ‫‪0.404‬‬ ‫‪0.468‬‬
‫‪2.091‬‬ ‫‪0.652‬‬ ‫‪-0.268‬‬ ‫‪-0.317‬‬ ‫‪0.100‬‬ ‫‪0.278‬‬
‫‪0.860‬‬ ‫‪0.000‬‬ ‫‪0.262‬‬ ‫‪0.043‬‬ ‫‪0.833‬‬ ‫‪0.903‬‬
‫‪0.359‬‬ ‫‪0.522‬‬ ‫‪0.233‬‬ ‫‪0.074‬‬ ‫‪0.408‬‬ ‫‪1.806‬‬
‫‪3.980‬‬ ‫‪2.994‬‬ ‫‪-0.107‬‬ ‫‪-0.069‬‬ ‫‪0.000‬‬ ‫‪0.626‬‬
‫‪0.518‬‬ ‫‪0.979‬‬ ‫‪-0.081‬‬ ‫‪-0.181‬‬ ‫‪0.347‬‬ ‫‪1.311‬‬
‫‪0.086‬‬ ‫‪0.770‬‬ ‫‪0.127‬‬ ‫‪0.036‬‬ ‫‪0.642‬‬ ‫‪1.110‬‬
‫‪0.115‬‬ ‫‪0.798‬‬ ‫‪0.108‬‬ ‫‪0.034‬‬ ‫‪0.696‬‬ ‫‪0.482‬‬
‫‪0.110‬‬ ‫‪0.802‬‬ ‫‪0.108‬‬ ‫‪0.081‬‬ ‫‪0.863‬‬ ‫‪0.816‬‬
‫‪0.550‬‬ ‫‪0.000‬‬ ‫‪0.458‬‬ ‫‪0.069‬‬ ‫‪0.316‬‬ ‫‪1.507‬‬
‫‪0.270‬‬ ‫‪0.510‬‬ ‫‪0.263‬‬ ‫‪0.084‬‬ ‫‪0.407‬‬ ‫‪0.710‬‬
‫‪0.218‬‬ ‫‪0.448‬‬ ‫‪0.135‬‬ ‫‪0.042‬‬ ‫‪0.082‬‬ ‫‪0.648‬‬
‫‪0.281‬‬ ‫‪0.707‬‬ ‫‪-0.063‬‬ ‫‪-0.049‬‬ ‫‪0.270‬‬ ‫‪0.860‬‬
‫‪0.487‬‬ ‫‪0.190‬‬ ‫‪0.785‬‬ ‫‪0.155‬‬ ‫‪0.563‬‬ ‫‪1.519‬‬
‫‪0.882‬‬ ‫‪0.092‬‬ ‫‪0.012‬‬ ‫‪0.002‬‬ ‫‪0.032‬‬ ‫‪0.729‬‬
‫‪0.060‬‬ ‫‪0.660‬‬ ‫‪0.076‬‬ ‫‪0.039‬‬ ‫‪0.258‬‬ ‫‪1.077‬‬
‫‪0.670‬‬ ‫‪0.176‬‬ ‫‪0.038‬‬ ‫‪0.007‬‬ ‫‪0.049‬‬ ‫‪0.686‬‬
‫‪0.769‬‬ ‫‪0.000‬‬ ‫‪0.072‬‬ ‫‪0.011‬‬ ‫‪0.209‬‬ ‫‪1.511‬‬
‫‪0.095‬‬ ‫‪0.793‬‬ ‫‪0.034‬‬ ‫‪0.054‬‬ ‫‪0.005‬‬ ‫‪1.653‬‬
‫‪1.337‬‬ ‫‪0.000‬‬ ‫‪-0.017‬‬ ‫‪-0.015‬‬ ‫‪0.183‬‬ ‫‪4.959‬‬
‫‪0.502‬‬ ‫‪0.218‬‬ ‫‪0.140‬‬ ‫‪0.013‬‬ ‫‪0.051‬‬ ‫‪0.762‬‬
‫‪0.271‬‬ ‫‪1.033‬‬ ‫‪0.460‬‬ ‫‪0.117‬‬ ‫‪0.051‬‬ ‫‪1.103‬‬
‫‪0.407‬‬ ‫‪0.000‬‬ ‫‪0.227‬‬ ‫‪0.027‬‬ ‫‪0.524‬‬ ‫‪0.905‬‬
‫‪0.740‬‬ ‫‪0.334‬‬ ‫‪0.009‬‬ ‫‪0.007‬‬ ‫‪0.061‬‬ ‫‪0.355‬‬
‫‪0.518‬‬ ‫‪0.979‬‬ ‫‪1.238‬‬ ‫‪0.267‬‬ ‫‪0.222‬‬ ‫‪1.506‬‬
‫‪0.289‬‬ ‫‪0.741‬‬ ‫‪0.002‬‬ ‫‪0.001‬‬ ‫‪0.706‬‬ ‫‪1.163‬‬
‫‪0.645‬‬ ‫‪0.552‬‬ ‫‪-0.083‬‬ ‫‪-0.076‬‬ ‫‪0.319‬‬ ‫‪2.880‬‬
‫‪0.000‬‬ ‫‪0.704‬‬ ‫‪0.083‬‬ ‫‪0.009‬‬ ‫‪0.036‬‬ ‫‪0.899‬‬
‫‪0.346‬‬ ‫‪0.600‬‬ ‫‪0.309‬‬ ‫‪0.060‬‬ ‫‪0.426‬‬ ‫‪1.390‬‬

‫‪57‬‬ ‫‪JIT‬‬
‫‪JIT‬‬

‫‪94‬‬
 ‫‪0 05‬‬
‫‪01‬‬

‫‪57‬‬
‫‪JIT‬‬ ‫)‪(Pearson‬‬
‫اننسة اندانح عهً انقدرج انتنافسيح‬
‫انتكهفح‬ ‫انرتحيح‬ ‫رضا انجمهىر‬
‫انتكانيف غير‬ ‫تطثيق ‪ × JIT‬انقدرج انتناقسيح‬
‫انتكانيف انمثاشرج‬ ‫رتح‬ ‫انعائد عهً‬ ‫انحصح‬ ‫انقيمح انسىقيح‬
‫انمثاشرج إنً‬
‫إنً االيراداخ‬ ‫انسهم‬ ‫األصىل‬ ‫انسىقيح‬ ‫إنً اندفتريح‬
‫االيراداخ‬
‫*‪-.335‬‬ ‫*‪-.411‬‬ ‫*‪0.325* 0.373‬‬ ‫‪0.306‬‬ ‫*‪0.332‬‬
‫‪0.040‬‬ ‫‪0.010‬‬ ‫‪0.047‬‬ ‫‪0.021‬‬ ‫‪0.062‬‬ ‫‪0.042‬‬
‫‪38‬‬ ‫‪38‬‬ ‫‪38‬‬ ‫‪38‬‬ ‫‪38‬‬ ‫‪38‬‬ ‫‪JIT‬‬

‫‪95‬‬
 ‫‪5.2.4‬‬

‫‪58‬‬

‫‪0 05‬‬
‫‪01‬‬

‫‪58‬‬
‫)‪(Pearson‬‬
‫اننسة اندانح عهً انقدرج انتنافسيح‬
‫انتكهفح‬ ‫انرتحيح‬ ‫رضا انجمهىر‬ ‫تطثيق ‪ × TQM‬انقدرج‬
‫انتكانيف غير‬
‫انتكانيف انمثاشرج‬ ‫رتح‬ ‫انعائد عهً‬ ‫انحصح‬ ‫انقيمح انسىقيح‬ ‫انتناقسيح‬
‫انمثاشرج إنً‬
‫إنً االيراداخ‬ ‫انسهم‬ ‫األصىل‬ ‫انسىقيح‬ ‫إنً اندفتريح‬
‫االيراداخ‬
‫‪-0.239‬‬ ‫‪-0.062‬‬ ‫*‪0.333‬‬ ‫‪0.273‬‬ ‫*‪0.356‬‬ ‫*‪0.349‬‬
‫‪0.149‬‬ ‫‪0.710‬‬ ‫‪0.041‬‬ ‫‪0.097‬‬ ‫‪0.028‬‬ ‫‪0.032‬‬
‫‪38‬‬ ‫‪38‬‬ ‫‪38‬‬ ‫‪38‬‬ ‫‪38‬‬ ‫‪38‬‬

‫‪96‬‬
 5.2.5
TQM JIT

JIT
TQM

PC  PTQM  PJIT  PTQM XPJIT

PC
PTQM
PJIT
JIT 59
TQM

0 05
0.1

97
 ‫‪59‬‬
‫‪TQM‬‬ ‫‪JIT‬‬ ‫)‪(Pearson‬‬

‫اننسة اندانح عهً انقدرج انتنافسيح‬

‫انتكهفح‬ ‫انرتحيح‬ ‫رضا انجمهىر‬ ‫تكامم كم من ‪ JIT‬و ‪× TQM‬‬
‫انتكانيف غير‬
‫انتكانيف انمثاشرج‬ ‫رتح‬ ‫انعائد عهً‬ ‫انحصح‬ ‫انقيمح انسىقيح‬ ‫انقدرج انتناقسيح‬
‫انمثاشرج إنً‬
‫إنً االيراداخ‬ ‫انسهم‬ ‫األصىل‬ ‫انسىقيح‬ ‫إنً اندفتريح‬
‫االيراداخ‬
‫‪-.313‬‬ ‫‪-.310‬‬ ‫*‪.360‬‬ ‫*‪.367‬‬ ‫*‪.359‬‬ ‫*‪0.400‬‬
‫‪JIT‬‬
‫‪0.056‬‬ ‫‪0.058‬‬ ‫‪0.026‬‬ ‫‪0.023‬‬ ‫‪0.027‬‬ ‫‪0.013‬‬
‫‪TQM‬‬
‫‪38‬‬ ‫‪38‬‬ ‫‪38‬‬ ‫‪38‬‬ ‫‪38‬‬ ‫‪38‬‬

‫‪98‬‬
99
 1.1

1.1.1

100
 1.1.2

1.1.3
1

101
102
103
104
105
‬‬ ‬‬ ‬‬
‬‬

106
107
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113
114
‫أ‬
 ‫انمسى األول‪ :‬يعهىيبد عبيخ‬

‫اٌمطبع اٌز‪ ٞ‬رٕزّ‪ ٌٗ ٟ‬اٌششوخ‬ ‫‪.1‬‬

‫لطبع اٌزأِ‪ٓ١‬‬ ‫)‬ ‫(‬ ‫لطبع اٌخذِبد‬ ‫)‬ ‫(‬
‫لطبع االعزثّبس‬ ‫)‬ ‫(‬ ‫لطبع اٌظٕبػخ‬ ‫)‬ ‫(‬
‫لطبع اٌجٕ‪ٛ‬ن‬ ‫)‬ ‫(‬

‫سأط ِبي اٌّذف‪ٛ‬ع ٌٍششوخ‬ ‫‪.2‬‬

‫‪ -15‬ألً ِٓ ‪ْٛ١ٍِ 30‬‬ ‫)‬ ‫(‬ ‫‪ ْٛ١ٍِ15‬أ‪ ٚ‬ألً‬ ‫)‬ ‫(‬
‫‪-45‬ألً ِٓ ‪ْٛ١ٍِ 60‬‬ ‫)‬ ‫(‬ ‫‪ -30‬ألً ِٓ ‪ْٛ١ٍِ 45‬‬ ‫)‬ ‫(‬
‫‪ ْٛ١ٍِ 60‬فأوثش‬ ‫)‬ ‫(‬

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 ‫انمسى انثبٍَ‪ :‬أسئهخ االسزجبَخ‬

‫‪%100-%81‬‬ ‫‪%80-%61‬‬ ‫‪%60-%41‬‬ ‫‪%40-%21‬‬ ‫‪%20-%1‬‬ ‫‪0‬‬ ‫انفمرح‬ ‫رلى‬

‫انًحىر األول ‪ :‬يذي رطجُك انشركخ ألسهىة اندىدح انشبيهخ فٍ اإلَزبج (‪)TQM‬‬
‫‪٠‬ز‪ٛ‬فش ٌذ‪ ٜ‬إداسح اٌششوخ اٌّؼشفخ اٌؼٍّ‪١‬خ‬
‫‪1‬‬
‫ثؼ‪ٛ‬اًِ ٔدبذ رطج‪١‬ك إداسح اٌد‪ٛ‬دح اٌشبٍِخ‬
‫ٌذ‪ ٜ‬إداسح اٌششوخ رظ‪ٛ‬س ‪ٚ‬اضر إلداسح‬
‫‪2‬‬
‫اٌد‪ٛ‬دح اٌشبٍِخ‬
‫رّزٍه اٌششوخ و‪ٛ‬ادس لبدسح ػٍ‪ ٝ‬رطج‪١‬ك‬
‫‪3‬‬
‫ٔظبَ اٌد‪ٛ‬دح اٌشبٍِخ‬
‫‪٠‬ز‪ٛ‬فش ٌذ‪ ٜ‬اٌششوخ ث‪١‬ئخ ثمبف‪١‬خ ِالئّخ‬
‫‪4‬‬
‫ٌزطج‪١‬ك ٔظبَ اٌد‪ٛ‬دح اٌشبٍِخ‬
‫رم‪ َٛ‬اٌششوخ ثزذس‪٠‬ت اٌؼبٍِ‪ٚ ٓ١‬رط‪٠ٛ‬ش‬
‫‪5‬‬
‫ِ‪ٙ‬بسار‪ُٙ‬‬
‫رغزخذَ اٌششوخ اٌّذخً اٌؼٍّ‪ ٟ‬ف‪ ٟ‬زً‬
‫‪6‬‬
‫اٌّشبوً ‪ٚ‬رسغ‪ ٓ١‬اٌؼٍّ‪١‬بد‬
‫ٌذ‪ ٜ‬اٌششوخ ٔظبَ فؼبي ٌالرظبالد‬
‫‪7‬‬
‫‪ٚ‬اٌزغز‪٠‬خ اٌؼىغ‪١‬خ‬
‫رؼًّ اٌششوخ ػٍ‪ ٝ‬ص‪٠‬بدح اٌىفبءح أثٕبء‬
‫‪8‬‬
‫اٌؼًّ ٌزخف‪١‬ض أخطبء اٌزشغ‪ً١‬‬
‫رضغ اٌششوبء ِمب‪١٠‬ظ ٌشضب اٌّغز‪ٍٙ‬ى‪ٓ١‬‬
‫‪9‬‬
‫ػٓ خ‪ٛ‬دح خذِبر‪ٙ‬ب ‪ِٕٚ‬زدبر‪ٙ‬ب‬
‫رم‪ َٛ‬اٌششوخ ثزؼذ‪٠‬الد ِغزّشح ف‪ٟ‬‬
‫‪10‬‬
‫ػٍّ‪١‬بد اإلٔزبج ٌززالءَ ‪ِٚ‬زطٍجبد اٌد‪ٛ‬دح‬
‫رؼضص اٌششوخ ِ‪ٛ‬لؼ‪ٙ‬ب اٌزٕبفغ‪ ِٓ ٟ‬خالي‬
‫‪11‬‬
‫اٌزشو‪١‬ض ػٍ‪ ٝ‬رمذ‪ِٕ ُ٠‬زدبد ثد‪ٛ‬دح ػبٌ‪١‬خ‬
‫رخفض اٌششوخ اٌزىٍفخ ػجش رخف‪١‬ض ػذد‬
‫‪12‬‬
‫اٌ‪ٛ‬زذاد اٌّؼ‪١‬جخ ‪ٚ‬اٌزبٌفخ‬
‫رطجك اٌششوخ خطخ ‪ٚ‬اضسخ ‪ِ ٚ‬سذدح‬
‫‪13‬‬
‫ا‪٘٤‬ذاف رٍزضَ ثبٌد‪ٛ‬دح‪.‬‬
‫رٕ‪ٛ‬ع اٌششوخ ِٕزدبر‪ٙ‬ب ٌزٍج‪١‬خ زبخبد ‪ٚ‬‬
‫‪14‬‬
‫ِزطٍجبد اٌضثبئٓ‪.‬‬
‫‪٠‬زُ إششان اٌؼبٍِ‪ ٓ١‬ف‪ٚ ٟ‬ضغ اٌخطظ‬
‫‪15‬‬
‫ٌزسغ‪ ٓ١‬اٌد‪ٛ‬دح ‪ ٚ‬ا‪٤‬داء‪.‬‬
‫‪٠‬زُ إخشاء ػٍّ‪١‬بد رفز‪١‬ش ‪ ٚ‬سلبثخ ػٍ‪ٝ‬‬
‫‪16‬‬
‫إٌّزدبد ثظ‪ٛ‬سح ِغزّشح ٌضّبْ اٌد‪ٛ‬دح‪.‬‬
‫رم‪ َٛ‬اٌششوخ ثزؼذ‪٠‬الد ِغزّشح ف‪ٟ‬‬
‫‪17‬‬
‫ػٍّ‪١‬بد اإلٔزبج رالءَ ازز‪١‬بخبد اٌّغز‪ٍٙ‬ه‬
‫رزجٕ‪ ٝ‬اٌششوخ ٔظبَ اٌزسغ‪ ٓ١‬اٌّغزّش ف‪ٟ‬‬
‫‪18‬‬
‫وً ِشزٍخ ِٓ ِشازً د‪ٚ‬سح ز‪١‬بح إٌّزح‬
‫د‬
‫‪%100-%81‬‬ ‫‪%80-%61‬‬ ‫‪%60-%41‬‬ ‫‪%40-%21‬‬ ‫‪%20-%1‬‬ ‫‪0‬‬ ‫انفمرح‬ ‫رلى‬
‫انًحىر انثبنث‪ :‬يذي رطجُك انشركخ ألسهىة اإلَزبج حست انطهت (‪)JIT‬‬
‫ٌذ‪ ٜ‬اٌششوخ ِؼشفخ ثأعٍ‪ٛ‬ة اإلٔزبج‬
‫‪1‬‬
‫ثبٌ‪ٛ‬لذ اٌّسذد (‪)JIT‬‬
‫‪٠‬زُ االػزّبد ػٍ‪ ٝ‬ػذد ِسذد ِٓ اٌّ‪ٛ‬سد‪ٓ٠‬‬
‫اٌز‪ ٓ٠‬ثجذ ثبٌزدشثخ إِىبٔ‪١‬خ االػزّبد ػٍ‪ُٙ١‬‬
‫‪3‬‬
‫ف‪ ٟ‬االٌزضاَ ثّ‪ٛ‬اػ‪١‬ذ اعزالَ اٌّ‪ٛ‬اد‬
‫‪ٚ‬اٌخبِبد‬
‫‪٠‬زُ ‪ٚ‬ضغ وً ِدّ‪ٛ‬ػخ ِٓ ا‪٢‬الد‬
‫‪ 4‬اٌّزّبثٍخ ف‪ِ ٟ‬ىبْ ‪ٚ‬ازذ إٌ‪ ٝ‬اٌزشر‪١‬ت ػٍ‪ٝ‬‬
‫شىً خال‪٠‬ب رظٕ‪١‬غ ِزؼذدح‬
‫ٌذ‪ ٜ‬اٌششوخ ػّبي لبدس‪ ٓ٠‬ػٍ‪ ٝ‬اٌزؼبًِ‬
‫‪ِ 5‬غ ا‪٢‬الد ‪ ٚ‬إخشاء اإلطالزبد اٌجغ‪١‬طخ‬
‫‪ ٚ‬اٌظ‪١‬بٔخ اٌش‪ٚ‬ر‪١ٕ١‬خ ٌ‪٣‬الد‪.‬‬
‫ٌذ‪ ٜ‬اٌششوخ اٌمذسح ػٍ‪ ٝ‬ر‪ٛ‬ف‪١‬ش ِزطٍجبد‬
‫‪6‬‬
‫اٌؼًّ ف‪ ٟ‬اٌ‪ٛ‬لذ اٌز‪ ٟ‬رظ‪ٙ‬ش اٌسبخخ إٌ‪ٙ١‬ب‬
‫رغؼ‪ ٝ‬اٌششوخ ٌدذ‪ٌٚ‬خ اإلٔزبج ثبٌ‪ٛ‬لذ‬
‫‪7‬‬
‫اٌّسذد‪.‬‬
‫رؼًّ اٌششوخ ػٍ‪ ٝ‬رخف‪١‬ض ‪ ٚ‬اٌسذ ِٓ‬
‫‪ 8‬ا‪ٔ٤‬شطخ اٌز‪ ٟ‬ال رض‪١‬ف ل‪ّ١‬خ ٌٍّٕزح ِثً‬
‫(رىبٌ‪١‬ف اٌزخض‪ ٚ ٓ٠‬إٌّب‪ٌٚ‬خ)‪.‬‬
‫ػّبي اٌششوخ لبدس‪ ٓ٠‬ػٍ‪ ٝ‬اوزشبف‬
‫‪9‬‬
‫ا‪٤‬خطبء ‪ٚ‬رظس‪١‬س‪ٙ‬ب ف‪ ٟ‬اٌ‪ٛ‬لذ اٌّطٍ‪ٛ‬ة‬
‫ٌذ‪ ٜ‬اٌششوخ فش‪٠‬ك ػًّ رؼب‪ِ ٟٔٚ‬غئ‪ٛ‬ال‬
‫‪ 10‬ػٓ رٕف‪١‬ز اٌّ‪ٙ‬بَ‪ِ .‬غ رٕغ‪١‬ك أٔشطز‪ِٓ ُٙ‬‬
‫اخً اإلثمبء ػٍ‪ ٝ‬اٌزذفك اٌغٍظ ٌٍؼٍّ‪١‬بد‪.‬‬
‫ر‪ ٌٟٛ‬اٌششوخ أّ٘‪١‬خ ٌٍزخٍض ِٓ ا‪ٔ٤‬شطخ‬
‫اٌز‪ ٟ‬ال رض‪١‬ف ل‪ّٗ١‬‬
‫رغؼ‪ ٝ‬اٌششوخ ٌٍزسغ‪ ٓ١‬اٌّغزّش ٌزذفك‬
‫‪11‬‬
‫إٌّزح‬
‫رغؼ‪ ٝ‬اٌششوخ ٌٍمضبء ػٍ‪ ٝ‬اٌفبلذ أ‪ ٚ‬اٌ‪ٙ‬ذس‬
‫‪12‬‬
‫ف‪ ٟ‬اٌّ‪ٛ‬اسد‬
‫رسفض اٌششوخ اٌؼبٍِ‪ ٓ١‬ػٍ‪ ٝ‬خط‪ٛ‬ط‬
‫‪13‬‬
‫اإلٔزبج‪ٚ ،‬رّٕس‪ ُٙ‬طالز‪١‬بد ِٕبعجخ‬
‫رؼًّ اٌششوخ ػٍ‪ ٝ‬اخزظبس اٌ‪ٛ‬لذ‬
‫‪14‬‬
‫اٌّطٍ‪ٛ‬ة ‪٤‬داء اٌؼًّ‬
‫رزجٕ‪ ٝ‬اٌششوخ اعزشار‪١‬د‪١‬خ رظّ‪ٚ ُ١‬رسغ‪ٓ١‬‬
‫‪15‬‬
‫إٌّزدبد ثظ‪ٛ‬سح ِغزّشح‪.‬‬
‫‪٠‬زُ اٌؼًّ ػٍ‪ ٝ‬اعزغالي اٌ‪ٛ‬لذ اٌّزبذ‬
‫‪16‬‬
‫ٌإلٔزبج ثشىً أِثً ٌزمٍ‪ ً١‬اٌ‪ٙ‬ذس ف‪ ٟ‬اٌ‪ٛ‬لذ‬

‫س‬
 ‫اٌٍّسك سلُ (‪)2‬‬
‫خذ‪ٚ‬ي اٌّسىّ‪ٚ ٓ١‬اٌخجشاء‬
‫اٌذسخخ اٌؼٍّ‪١‬خ‬ ‫االعُ‬ ‫اٌشلُ‬
‫أعزبر اٌّسبعجخ اٌّشبسن ثدبِؼخ ا‪٤‬ص٘ش‪ -‬غضح‬ ‫د‪ .‬خجش اٌذاػ‪ٛ‬س‬ ‫‪1‬‬
‫أعزبر اٌّسبعجخ اٌّشبسن ثبٌدبِؼخ اإلعالِ‪١‬خ‬ ‫د‪ِ .‬ب٘ش دسغبَ‬ ‫‪2‬‬
‫أعزبر اٌّسبعجخ اٌّشبسن ثبٌدبِؼخ اإلعالِ‪١‬خ‬ ‫د‪ .‬عبٌُ زٍظ‬ ‫‪3‬‬
‫أعزبر اٌّسبعجخ اٌّغبػذ ثدبِؼخ اٌمذط اٌّفز‪ٛ‬زخ‬ ‫د‪ .‬خّ‪ ً١‬إٌدبس‬ ‫‪4‬‬
‫أعزبر اٌّسبعجخ اٌّشبسن ثدبِؼخ ا‪٤‬ص٘ش‪ -‬غضح‬ ‫د‪ .‬ػٍ‪ ٟ‬إٌؼبِ‪ٟ‬‬ ‫‪5‬‬
‫أعزبر اٌّسبعجخ اٌّغبػذ ثدبِؼخ اٌمذط اٌّفز‪ٛ‬زخ‬ ‫د‪ .‬طجش‪ِ ٞ‬شز‪ٝٙ‬‬ ‫‪6‬‬
‫أعزبر اٌّسبعجخ اٌّغبػذ ثدبِؼخ غضح‬ ‫د‪ .‬ػٍ‪ ٟ‬أث‪ ٛ‬خشاد‬ ‫‪7‬‬
‫أعزبر اٌّسبعجخ اٌّشبسن ثدبِؼخ ا‪٤‬لظ‪ -ٝ‬غضح‬ ‫د‪ .‬اعىٕذس ٔش‪ٛ‬اْ‬ ‫‪8‬‬

‫ج‬