Today, entrepreneurship and innovation are important means for creating hob opportunities and removing the issue of unemployment. They also account for one of the main challenges of managers in their work environment .using new and innovative ideas in organizations can lead to big changes, improving business conditions and also improving economic situation of a country.

Lean production system is a new theory on mass production and is indeed, one of the powerful and useful tools to achieve companies’ goals in maintaining competitive. For the first , this approach was introduced by E.G.Toyota and T. Ohno and it was used in Toyota Co. The main aim of this research is The Improvement of Competitiveness by Using Lean Production System in Water Temperature Sensors Production Lines.

Lean production system is a new theory on mass production and is indeed, one of the powerful and useful tools to achieve companies’ goals in maintaining competitive. For the first , this approach was introduced by E.G.Toyota and T. Ohno and it was used in Toyota Co. The main aim of this research is Decreasing The Products Cost by Using Lean Production System in Spark Plug Production Line.

Lean production system is a new theory on mass production and is indeed, one of the powerful and useful tools to achieve companies’ goals in maintaining competitive. For the first , this approach was introduced by E.G.Toyota and T. Ohno and it was used in Toyota Co. The main aim of this research Redesign The Oil Presure Switch Production Lines by Using Lean Production System.

Activity based costing system (ABC) is, indeed, among the powerful and useful tools to achieve companies’ goals in maintaining competitiveness.The main aim of the present study is “The Improvement of Competitiveness of Samfar Company Using Activity Based Costing System.”