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ﻭﺍﻟﺘﻌﻠﻡ ،ﻭﺍﻟﺯﺒﻭﻥ ،ﻭﺍﻟﻌﻤﻠﻴﺎﺕ( .ﻭﻟﻘﺩ ﻋﺩﺕ ﻫﺫﻩ ﺍﻟﺒﻁﺎﻗﺔ ﻤﻥ ﺃﺩﻭﺍﺕ ﺘﺭﺸـﻴﺩ ﺍﻟﻘـﺭﺍﺭﺍﺕ
ﻋﻠﻰ ﺍﻟﻤﺴﺘﻭﻯ ﺍﻟﻜﻠﻲ ﻟﻠﺸﺭﻜﺎﺕ.
-2ﺘﻘﻴﻴﻡ ﺍﻷﺩﺍﺀ :ﻴﺸﻴﺭ ﺇﻟﻰ ﺃﻥ ﺍﻟﻜﺜﻴﺭ ﻤﻥ ﻫﺫﻩ ﺍﻟﻤﻔﺎﻫﻴﻡ ﻜﺎﻨﺕ ﺫﺍﺕ ﺘﺄﺜﻴﺭ ﻤﺒﺎﺸﺭ ﻋﻠﻰ ﺘﺤﺴﻴﻥ
ﺍﻷﺩﺍﺀ ﻓﻲ ﺠﻭﺍﻨﺒﻪ ﺍﻟﻜﻤﻴﺔ ،ﻜﻤﺎ ﻫﻭ ﺍﻟﺤﺎل ﻓﻲ ﻨﻅﺎﻡ ﺍﻟﻭﻗـﺕ ﺍﻟﻤﺤـﺩﺩ ) Just-In-Time
(Systemﻤﻥ ﺇﺯﺍﻟﺔ ﺍﻟﻬﺩﺭ ﻓﻲ ﻨﻘل ﺍﻟﻤﻭﺍﺩ ﻭﺤﺭﻜﺎﺕ ﺍﻟﻌﺎﻤﻠﻴﻥ ﻏﻴﺭ ﺍﻟﻀﺭﻭﺭﻴﺔ ،ﺃﻭ ﻓـﻲ
ﺠﻭﺍﻨﺒﻪ ﺍﻟﻨﻭﻋﻴﺔ ﺇﺫ ﺇﻥ ﻫﺫﺍ ﺍﻟﻨﻅﺎﻡ ﻴﻌﻤل ﻋﻠﻰ ﺘﺤﻘﻴﻕ ﺍﻟﺘﻠﻑ ﺍﻟﺼﻔﺭﻱ ).(Zero Defect
-3ﻨﻅﺎﻡ ﺍﻟﻌﻭﺍﺌﺩ :ﻭﻫﺫﺍ ﻴﺸﻴﺭ ﺇﻟﻰ ﺃﻥ ﺍﻟﻤﻔﺎﻫﻴﻡ ﺍﻟﺠﺩﻴﺩﺓ ﻴﻤﻜﻥ ﺃﻥ ﻴﻜﻭﻥ ﻟﻬﺎ ﺘﺄﺜﻴﺭ ﻤﺒﺎﺸﺭ ﻋﻠﻰ
ﺍﻟﻌﻭﺍﺌﺩ ﻜﻤﺎ ﻫﻭ ﺍﻟﺤﺎل ﻓﻲ ﺍﻟﺘﻜﺎﻟﻴﻑ ﺍﻟﻘﺎﺌﻤﺔ ﻋﻠﻰ ﺍﻟﻨﺸﺎﻁ ،ﺍﻟﺘﻲ ﺘﺠﻌل ﻜل ﺘﻜﻠﻔﺔ ﻤﺭﺘﺒﻁـﺔ
ﺒﺎﻟﻨﺸﺎﻁﺎﺕ ﺍﻷﺴﺎﺴﻴﺔ ﺍﻟﺘﻲ ﺘﺼﻨﻊ ﻋﻭﺍﺌﺩﻫﺎ ﻭﺘﺠﻨﺏ ﺍﻟﺘﻜـﺎﻟﻴﻑ ﺍﻟﺘـﻲ ﻻ ﺘـﺭﺘﺒﻁ ﺒﻬـﺫﻩ
ﺍﻟﻨﺸﺎﻁﺎﺕ.
James A.Brikley et al. (2003): Designing Organizations To Create Value,
McGraw Hill, New York, p271.
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