Management And Accounting Web

DeLuzio, M. C. 1993. The tools of just-in-time. Journal of Cost Management (Summer): 13-20.

Summary by Mary Anne Browne
Master of Accountancy Program
University of South Florida, Fall 2000

JIT Main Page | Japanese Management Main Page | Continuous Improvement Main Page

JIT definition - A philosophy of supplying a product that is needed, when it is needed, and in the quantity that is needed.

Tools, Descriptions, and Advantages:

Kaizen - Continuous improvement - Basis for the JIT philosophy.

Cellular Work Flows - Mowing operations together for efficiency - Eliminates wasteful transportation. Parts are started and finished in the same cell. Facilitates one-piece flow productions and visual control is enhanced.

One-Piece Flow Production - Parts are produced in batches of one - Defective parts are limited as well as inventory and WIP. Exposes waste, and Real-time feedback from processes.

Standard Work Concepts - Every process must have a standard procedure, takt time*, and standard WIP. Provides the foundation for future improvements. Work procedures eliminate second-guessing. Standard WIP provides for continuous flow of work.

The 7 Wastes - Waste arising from overproducing, waiting, transporting, processing, unnecessary stock, unnecessary motion, and producing defective goods. Recognition of waste is critical to improvement.

Make it Ugly - Bringing problems to everyone’s attention by visually displaying them. Example: inventory that is "in the way" instead of in the warehouse. - Reduces the "out of sight, out of mind" mentality.

"Just Do It" - Doing and improving rather than "overplanning". Focus on continuous improvement. Eliminate the waste of too much planning.

The 5 Ss - Concepts of neatness, orderliness, cleanliness, and work -place discipline. Seiri, Seiton, Seiso, Seiketsu, Shitsuke. - Visual control is enhanced. Provides the foundation for future improvements.

Kanban Inventory - A card system that describes inventory instructions. Example: In Supermarket stocking a void on the shelf is a signal to the clerk to replenish the stock. - Facilitates production of the necessary parts only.

Visual Control - Clear, visual control instead of explanation. Examples: Methods of parts storage and production status scoreboards. - Signals shortages. Highlights idle workers and other wastes. Management can focus on the abnormal and eliminate detailed reporting.

Single-minute Exchange of Die - Concentration on opportunities to eliminate waste in setup and changeover. Convert internal setup (stop machine to setup) to external setup. - Setup waste is targeted.

Poke yoke - Design self-checking elements in production processes. Make processes "foolproof". - Enhances the goal of quality at the source.

The "Five Whys" - An approach to change problems into opportunities for improvement. Ask "why?" 5 times. (Examples). - Focuses on the root cause of problems and views problems as raw materials for improvement.

*Takt time is the time available to make a product divided by the sold units. Takt time is required to meet customer demands. (See the Womack & Jones summary for more on takt time).

Conclusion: JIT tools do not work alone; they work together to enhance each other.


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Baggaley, B. and B. Maskell. 2003. Value stream management for lean companies, Part II. Journal of Cost Management (May/June): 24-30. (Summary).

Borthick, A. F., P. L. Bowen, and M. C. Sullivan. 1998. Controlling JIT II: Making the system monitor itself. Journal of Cost Management (July/August): 33-41. (Summary).

Carr, L. P. and C. D. Ittner. 1992. Measuring the cost of ownership. Journal of Cost Management (Fall): 42-51. (Summary).

Carr, L. P., W. C. Lawler and J. K. Shank. 2002. Reconfiguring the value chain: Levi's personal pair. Journal of Cost Management (November/December): 9-17. (Summary).

Castellano, J. F. and R. Burrows. 2011. Relevance lost: The practice/classroom gap. Management Accounting Quarterly (Winter): 41-48. (Summary).

Clinton, B. D., and H. Ko-Cheng. 1997. JIT and the balanced scorecard: Linking manufacturing control to management control. Management Accounting (September): 18-24. (Summary).

Crusoe, J., G. Schmelzle, and T. E. Buttross. 1999. The hidden costs of adopting JIT manufacturing. Journal of Cost Management (December): 23-26. (Summary).

Davenport, T. H. and J. Glaser. 2002. Just-in-time delivery comes to knowledge management. Harvard Business Review (July): 107-111. (Summary).

Deluzio, M. C. 1993. Management accounting in a just-in-time environment. Journal of Cost Management (Winter): 6-15. (Summary).

Foster, G. and C. T. Horngren. 1987. Cost accounting and cost management in a JIT environment. Management Accounting (June): 19-25. (Summary).

Fullerton, R. R. 2003. Performance measurement and reward systems in JIT and non-JIT firms. Cost Management (November/December): 40-47. (Summary).

Fullerton, R. R. and C. S. McWatters. 2002. The role of performance measures and incentive systems in relation to the degree of JIT implementation. Accounting, Organizations and Society 27(8): 711-735. (Summary).

Kalagnanam, S. S. and R. M. Lindsay. 1998. The use of organic models of control in JIT firms: Generalising Woodward's findings to modern manufacturing practices. Accounting, Organizations and Society 24(1): 1-30. (Summary).

Lee, J. Y. and J. K. Winch. 1998. From push to pull: Management's control system modification for manufacturing change. Advances in Management Accounting (6): 75-92. (Summary).

Lessner, J. 1989. Performance measurement in a just-in-time environment: Can traditional performance measurements still be used? Journal of Cost Management (Fall): 23-28. (Summary).

Martin, J. R. Not dated. Chapter 8: Just-In-Time, Theory of Constraints, and Activity Based Management Concepts and Techniques. Management Accounting: Concepts, Techniques & Controversial Issues. Management And Accounting Web.

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McIlhattan, R. D. 1987. How cost management systems can support the JIT philosophy. Management Accounting (September): 20-26. (Summary).

O'Brien, J. and K. Sivaramakrishnan. 1994. Accounting for JIT: A cycle time-based approach. Journal of Cost Management (Fall): 63-70. (Summary).

Patell, J. M. 1987. Adapting a Cost accounting system to just-in-time manufacturing: The Hewlett-Packard Personal Office Computer Division. Accounting & Management Field Study Perspectives, edited by William J. Bruns, Jr. and R. S. Kaplan. Harvard Business School Press: 229-267. (Summary).

Swenson, D. W. and J. Cassidy. 1993. The effect of JIT on management accounting. Journal of Cost Management (Spring): 39-47. (Summary).

Vollmann, T. 1990. Changing manufacturing performance measurements. Proceedings of the Third Annual Management Accounting Symposium. Sarasota: American Accounting Association: 53-62. (Summary).

Womack, J. P. and D. T. Jones. 1994. From lean production to the lean enterprise. Harvard Business Review (March-April): 93-103. (Summary).

Womack, J. P. and D. T. Jones. 1996. Beyond Toyota: How to root out waste and pursue perfection. Harvard Business Review (September-October): 140-144, 146, 148-152, 154, 156, 158. (Summary).