Management Accounting:
Concepts, Techniques & Controversial Issues

James R. Martin

Chapter 8
JIT Concepts & Tools

The Value System Generic Company Value Chain
JIC & JIT Approaches Compared Shewhart-Deming PDCA 1
Shewhart PDSA 2
Pareto Diagram Fishbone Diagram
Histogram Pie Chart
Line Graph Traditional Factory Layout
JIT Cellular Factory Layout Absorption Costing Backflush
Direct Costing Backflush Throughput Costing Backflush
Full Flush No Absorption Throughput Costing

 

The Value System

 

Generic Company Value Chain

 

Just-in-Case and Just-in-Time Approaches Compared

 

Plan, Do, Check, Action Continuous Imrpovement Cycle

 

Pareto Diagram

 

Fishbone Diagram

 

Histogram

 

Pie Chart

 

Line Graph

 

Traditional Factory Layout

 

Just-in-Time Cellular Factory Layout

 

Absorption Costing Backflush

 

Direct Costing Backflush

 

Throughput Costing Backflush

 

Throughput Costing

 

 

T-Accounts for Throughput Costing