الفهرس 
Chapter one: Literature ReviewOnly 14 pages are availabe for public view
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Abstract
In the first part of the study, the research discussed the previous studies
related to the current research. They were categorized into studies relating JIT,
backflush, and E-commerce. Literature review revealed that; the combination
between JIT and backflush cost could achieve its goal of reducing costs. In
addition to the ability of E-commerce to integrate with this combination in
achieving cost reduction. Also literature review have shown that this combination
faces many challenges that it has to deal with in order to achieve its objectives.
The following part of the study discussed JIT manufacturing system and its
effect on cost accounting. Firstly various definitions of JIT was given. Also it has
shown how to convert to JIT system. After that JIT objectives was discussed, and
also JIT elements which consists of two main elements; attitude and practices.
Finally this part discussed the effect of JIT on cost accounting, depending on this
effect the research can develop the combination with backflush cost and there
effect on cost reduction.
After that, An analytical study of the backflush cost system was developed.
The first part is about defining the backflush cost system. procedures of applying
backflush cost were discussed and the most suitable way for application with JIT
was determined. Then how standard costs can help with backflush cost and the
suitability of its application were discussed. Also this part has pinpointed the
drawbacks of the backflush cost system and the challenges facing its adoption.
Subsequently The effect of E-commerce on the new system combination
was discussed. It was categorized into four parts; the first is about defining Ecommerce
and its classification, the second concerning benefits and limitations of E-commerce and its framework, the third includes the taxonomy of E-commerce
and its effect on cost reduction, and the last is about approaches to E-commerce.
Integrating JIT and backflush cost in addition to how E-commerce helps this
integration in achieving its objectives was reported in the framework of combining
those concepts. The research developed this framework in order to determine how
to make this combination, the result from this combination, and its effect on cost
reduction.