A proposed framework for implementing Just-in-Time (J.I.T) production costing as a tool for reducing and controlling production costs in industrial companies (Case study of Dajla Company for Purifier and Filing Drinking Water)

Abstract

   This study examined a tool for reducing and controlling industrial production costs by proposing a framework for implementing Just-in-Time (J.I.T) production costing in Libyan industrial companies. The case study focused on the Dijla Water Purification and Bottling Company. The study employed a descriptive-analytical methodology, and the study population consisted of all 64 employees of the Dijla Company. Data was collected via questionnaire, and SPSS software was used for data analysis and hypothesis testing.