International Journal of Academic Accounting, Finance & Management Research (IJAAFMR)
  Year: 2021 | Volume: 5 | Issue: 6 | Page No.: 23-29
Adding Value by Handling of Logistics: Study Case in Algeria
Rabia Azzemou and Myriam Noureddine

Abstract:
The current economic climate drives firms to look for solutions to improve their performance, through the reduction of the "Non-Added Value" (NAV) time and improving the "Added Value" (AV) tasks. This challenge must also apply to Algerian firms who need to enter the global competitive market. In this context, this article presents a methodology integrating a management of the logistics with an application on a local SME. Indeed, logistics is an essential function of modern production and distribution systems and creates AV for the firm. Moreover, logistics is also a system of product flows and information flows, which determines the enterprise performance and its competitiveness. The proposed approach combines methods following both tools of information flow management and lean manufacturing. Thus, the flow chart maps the firm's flows, the Ishikawa diagram identifies the causes of malfunctions and the 5S method establishes a plan of improvements. The application of the methodology on the considered SME gives all steps of the approach, improving the physical and information flows of this firm. So, the added value is evaluated giving the fluidity index of flows and the final results show an increase of this performance measure by reducing unproductive time. As the methodology is based on a generic model, the complete approach offers a set of tools to manage the information flows for ensuring an added value growth to improving the competitiveness of any SME.