Just in time production system and a qualitative research in Adıyaman province

When we look at the world economy from a global perspective, it is possible to see that both countries and businesses are in an economic change and technological progress over time. We will try to make this change and development process more specificly on businesses. Businesses have entered a competitive process in order to stay in balance in this global atmosphere. In this competitive environment, new developments such as new system and design plans, automation methods, stock and material handling methods, use of computer-aided robotic processes in production, design and engineering have been experienced. New approaches have been started to be exhibited in the field of employees and working systems in enterprises. Among all the innovations, the concept of Full Time Production (JIT) can be shown as one of the most prominent. The Full Time Production system, which is applied at all stages from the raw material to the delivery of the product to the customer in the production process, has adopted the policy of producing a product with the lowest level of cost but at the same time with the highest quality by putting the minimum amount of stock in its target. The cost accounting system, which examines the unit cost calculation, control of the expense-income balance, price policies and product unit sales prices, has also taken its share. With the adoption of this understanding, businesses have made it necessary to take firm steps that require significant changes in the organizational and personnel structure, production style and accounting practices. With the penetration of this understanding into the business, the developments in cost accounting developed years ago are no longer sufficient to meet the demands. If we look at the changes in cost accounting, these are; Inventory level, quality control department, depreciation (depreciation), production amount, customer demand, personnel structure and distribution keys policy were the main points where changes were experienced. For this purpose, businesses have entered an adaptation process in order to be able to carry out these steps, which are deemed necessary in cost accounting environments. The aim of this thesis is to see how the cost accounting systems will enter into the business by penetrating the Full Time Production system, which is a step of globalization, and to reveal new steps and new theories in the cost system we aim for. For this reason, the research was examined with the phenomenology method, one of the qualitative research designs. The participant of the research consists of the production supervisor of firm operates in ceramic sector located in Adıyaman Organized Industrial Zone. Selected by participatory sampling method.within the scope of the research, questions were asked to the participant through the interview form, which included 23 open-ended questions. Research data were collected as a result of individual and in-depth interviews of the researcher. The qualitative data obtained as a result of the research were analyzed by content analysis. According to the results of the research, it has been revealed that the application company is operating with a system close to the Full Time Production system and is not unfamiliar with the Full Time Production system. It has been revealed that business officials and employees have general knowledge about the Full Time Production system. In this system, since each unit involved in production is interconnected, it is possible to obtain positive results by applying the Full Time Production mechanism to all units. In addition, as a result of the adoption and implementation of this system by business suppliers, vendors and sub-industrialists, it will be possible to achieve the desired one hundred percent success. Its positive results can be expressed as a simpler and more understandable accounting recording system in cost records and simplicity of business financial situation analysis, which allows rapid reading of numerical data and facilitates decision-making. Keywords: Just In Time Production System, Cost Accounting, Traditional Costing, Just In Time Cost Accounting