Vol. 9, No 2, 2012 pp. 193 - 204
UDC 005.6
JUST IN TIME AND TOTAL QUALITY MANAGEMENT FOR NEED OF ACHIEVING COMPETITIVE ADVANTAGE OF COMPANIES
Ljilja Antić, Bojana Novićević
Faculty of Economics, University of Niš, Serbia
ljilja.antic@eknfak.ni.ac.rs
In recent decades, great number of companies have encountered drastic changes of business conditions. In such a situation, achieving and maintenance of competitive advantage becomes more difficult. The selection of an adequate strategy and appropriate key factors of success is based on the creation of value for the customers which becomes the essence of achieving permanent competitive advantage. Continuous search for new business ideas and new business systems results in high-quality products at the moment when they are necessary, at a price that is acceptable for the customers. With the purpose of producing one such product, it is necessary to eliminate non-value-added activities, reduce, above all, inventories and defects and ensure 100% on-time delivery service. In the course of that process, special role and significance are given to Just in Time (JIT) business system, which changes the cost structure through the reduction of overhead costs, Backflush costing, which rationalizes the procedure of cost tracking and analysis, and total quality management, which ensures high quality of a product through the involvement of all employees and achieving of excellence of each aspect of a company.
Key Words: competitive advantage, Just in Time, Backflush Costing, Total Quality Management
POSLOVANJE "JUST IN TIME" I UPRAVLJANJE UKUPNIM KVALITETOM U CILJU POSTIZANJA KONKURENTNE PREDNOSTI PREDUZEĆA
Poslednjih decenija mnoga preduzeća se suočavaju sa drastičnim promenama u uslovima poslovanja. U takvim uslovima postizanje i održanje konkurentskih prednosti postaje znatno teže. Izbor adekvatne strategije i odgovarajućih faktora uspeha bazira se na stvaranju vrednosti za kupce koja postaje suština postizanja konkurentskih prednosti. Kontinuirano traganje za novim idejama i sistemima poslovanja obezbedjuje proizvode visokog kvaliteta u trenutku kada su potrebni i po ceni koja je prihvatljiva za kupce. Da bi se takav proizvod proizveo neophodno je eliminisati aktivnosti koje ne dodaju vrednost proizvodu, smanjiti, pre svega, zalihe i defekte, kao i obezbediti 100 % provovremenu isporuku. U tom procesu posebnu ulogu i značaj imaju sistem poslovanja "tačno na vreme"( Just in Time), koji menja strukturu troškova kroz smanjenje opštih troškova poslovanja, Backflush obračun troškova, koji racionalizuje postupak praćenja i analize troškova i upravljanje ukupnim kvalitetom (Total Quality Management), koje vodi obezbedjenju visokog kvaliteta proizvoda kroz uključivanje svih zaposlenih i postizanje izvrsnosti svakog aspekta preduzeća.
Ključne reči: konkurentska prednost, Just in Time, Backflush Costing, Total Quality Management
