المؤلفون
الملخص
The current study adopted a vital subject which is reducing the cost, as one of the most significant challenges that face the organizations in the modern competitive business environment.
Recently many accesses of changes , development and improvement appeared on the field of management thought which gave the various organizations the ability of adjustment with the changes of the surrounding environment, notable among them was the access to Total Quality Management (TQM) during the eighties of the past century as a philosophy of continuous improvement, and the approach to Business Process Re-engineering (BPR) during the period of the nineties of the past century as a philosophy for essential improvement, based on gigantic, revolutionary and fundamental improvements in the performance of organizations.
The reason behind choosing this topic is that (University of Sulaimaniyah) suffering from affording high costs in order to provide indispensable services to the bulk of beneficiaries, consequently reducing the cost in this vital educational sector has become an urgent necessity for using the public fund at the most convenient aspects and thus reducing the exploitation of financial and human resources available and investing those resources optimally.
At the same time, this study represents a cognitive contribution and an intellectual value to be added to previous contemporary academic studies and researches in areas of reducing cost of processes activities using the access to Re-engineering.
What enhances the adoption of the approach to the process of re-engineering is the increasing trend towards the online implementation of businesses. Beside that the information technology plays a pivotal role in the implementation of businesses electronically, and has played an important role in the field Re-engineering processes. This technology provides a lot of potentials such as communications, the possibility of networking, Large storage, sharing of information and roles, the speed to support the restructuring of managerial operations and reducing its costs and increasing the efficiency of administrative work in general, which resulted in discarding many of the activities and processes that do not add a value and developing and improving them.
The study consists of two aspects the first one is theoretical and the other is an applied aspect. The first aspect deals with the methodology of the study, previous studies, conceptual framework, requirements and methods of the access to Re-engineering, beside some of the developed concepts or systems used in reducing the cost, including two systematic (ABC and ABM). The second aspect deals with the description, analysis of the study sample and the stages of building and designing to reducing the cost of operations using the access to Re-engineering.
In the end the some conclusions and recommendations are presented.
الكلمات الرئيسة
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