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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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).

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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).

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