Ali Poladi - Master of Accounting, Instructor, Faculty Member of Islamic Azad University of Kangan, Iran
Majid Vaeezzadeh - Student of MS of financial management, Islamic Azad University of Qeshm
Ali Barzehkar - Student of BS of Accounting, Islamic Azad University of Dayyer

The aim of the study is to investigate the feasibility of applying Just-in-time (JIT) production system in order to achieve lean manufacturing in Arya Sasol Polymer Company. The present research is an applied research by purpose. In this respect, having introduced the overall framework of the research, utilizing a research method which is descriptive and analytical and running field study, data were collected by means of library technique and field study. For field study data collection, a questionnaire containing 77 items was developed and distributed in the research population. The population includes the whole employees working in Arya Sasol Polymer Company in 2014. Having gathered questionnaires, Cronbach's alpha was calculated using SPSS software program. For normality, Kolomogrov-Smirnov was used. In case of normal distribution of data, parametric mean one-sample test was used; otherwise, a nonparametric binominal test was used. The findings of the research suggest, considering the confirmation of 8 hypotheses out of 9 subsidiary hypotheses in total, it can be stated that there are 8 requirements out of 9 requirements of JIT production in order to achieve lean manufacturing. Accordingly, it can be said that there is the feasibility of implementing JIT production system in Arya Sasol Polymer Company.

Just-in-time production system, lean manufacturing, Arya Sasol Polymer Company