The impact of Just-in-Time on costing
by A. Seetharaman, Jayashree Sreenivasan, Raghunathan Bathamenadan, Raju Sudha
International Journal of Management and Enterprise Development (IJMED), Vol. 4, No. 6, 2007

Abstract: Just-in-Time (JIT) manufacturing has received a great deal of attention worldwide ever since it was introduced in Japan a few decades ago. Its implementation has the ultimate purpose of waste reduction. The main benefits of JIT implementation are the reduction of inventories, lead-time reduction and cost savings. The study explores the impact of JIT manufacturing systems on financial accounting metrics, especially costing. The impact of JIT on a firm's inventory and other areas, such as manufacturing efficiencies with respect to employee performance and other nonfinancial areas, are also discussed, with a special focus on Small and Medium Enterprises (SMEs).

Online publication date: Thu, 30-Aug-2007

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