Provided by James R. Martin, Ph.D., CMA
Professor Emeritus, University of South Florida
JIT Main Page | JIT Discussion Questions |
Graduate Management Accounting Course
1. In a JIT production system, a production operation is authorized
a. when an authorization is obtained from a downstream
operation.
b. when the production worker is at the work station.
c. when an
authorization is obtained from an upstream operation.
d. when the team
leader is ready.
e. when the inventory level at the work station reaches zero.
2. Which of the following is least likely to be part of a changeover from a traditional manufacturing system to a cellular manufacturing system?
a. Dedicating
the production line to one or a few similar products.
b.
Decentralization of support services and operating equipment.
c. Retraining
production workers to perform multiple tasks.
d. Increasing the number of cost allocations.
e. Placing
greater emphasis on cooperation and teamwork.
3. A JIT production system would not include an emphasis on
a. the quantity of individual output.
b. producing products as needed by the next stage.
c.
decentralization of support services.
d. a and b.
e. a and c.
4. Which of the following concepts or practices is (are) incompatible with JIT?
a. local (e.g.,
department) optimization.
b. the economic order quantity model.
c. inspect once
at the end of the process
d. a and b.
e. all of the above.
5. Which of the following statements is true? Both ABC and JIT
a. place
emphasis on simplification.
b. provide more accurate product costs than traditional
systems.
c. emphasize quality improvements.
d. all of the above.
e. none of the above.
6. Which of the following is not considered to be a tool useful in supporting continuous improvement by advocates of JIT?
a. Pareto
diagrams.
b. Statistical control charts.
c. Plan-do-check-action cycles.
d. Fishbone
diagrams.
e. Accounting variance analysis.
7. The value chain concept refers to the linked set of value adding activities performed
a. within an
organization.
b. within an organization, plus the capital added by
stockholders.
c. from
suppliers through an organization's production activities.
d. from
suppliers through an organization's distribution activities.
e. from suppliers through an organization's customer service
activities.
8. Which of the following represent characteristics of a JIT accounting system?
a. Batching
vendor deliveries before recording in the accounting records.
b. Increasing
the traceability of costs with fewer cost pools.
c. Using
backflush cost systems.
d. a and c.
e. all of the above.
9. Which of the following concepts or techniques is (are) inconsistent with the JIT philosophy?
a. Using
statistical control charts at the process level.
b. Using a team
approach.
c. Using overhead variance analysis at the process level.
d. a and
b.
e. a and c.
10. Which of the actions stated below is not consistent with JIT purchasing?
a. Reduced
inspection of incoming materials.
b. More frequent deliveries from vendors.
c. Long term
agreements with vendors.
d. Vendor certification and education on quality
requirements.
e. Increased number of vendors to obtain competitive prices.
11. Departmental overhead rates are likely to be
a. more accurate in a just-in-time production system than in
a traditional production system.
b. more accurate
in a traditional production system than in a JIT system.
c. equally
accurate or inaccurate in both systems.
d. used in a
traditional system but not in a JIT system.
e. None of the above.
12. A JIT production system would probably include an emphasis on
a. maximizing
the quantity of output at each operation.
b. decentralizing support services.
c. production authorizations that pull products through the
factory.
d. a and
b.
e. b and c.
13. Which of the following represent manual systems designed to support continuous flow manufacturing?
a. JIT’s kanban system.
b. TOC’s OPT system.
c. An ABC system.
d. a and b.
e. b and c.
14. Which of the following concepts or philosophies place more emphasis on financial measurements than on non financial measurements of performance?
a. TOC
b. ABC
c. JIT
d. a and b
e. a and c.
15. Which of the following concepts or philosophies explicitly recognize the concept of variability?
a. TOC
b. ABC
c. JIT
d. a and b
e. a and c.
16. When production volume increases in a cellular manufacturing system where costs are assigned using cycle time,
a. product unit
cost decreases
b. idle capacity cost decreases.
c. a and b.
d. None of these.
17. Which of the following concepts or philosophies do not place emphasis on demand pull production systems?
a. TOC
b. ABC
c. JIT
d. a and b
e. a and c.
18. Which of the following include a mechanism to enforce the pace of production line operations?
a. TOC
b. ABC
c. JIT
d. a and b
e. a and c.
19. Which of the terms below is the closest in meaning to the term Kaizen?
a. Jidohka.
b. PDCA.
c. kanban
d. pokayoke
e. constraint
20. The kanban concept performs the same function as the
a. rope concept.
b. funnel concept.
c. drum concept.
d. bowl concept.
e.
buffer concept.
21. If the cells in a JIT system are considered departments, then departmental overhead rates are likely to be
a. more accurate in a
just-in-time production system than in a traditional production system.
b. more accurate
in a traditional production system than in a JIT system.
c. equally
accurate or inaccurate in both systems.
d. used in a
traditional system but not in a JIT system.
e. None of the
above.
22. The language of JIT includes many terms. Which two of the following terms refer to finding and correcting defects as they occur?
a. kaizen and
jidoka.
b. autonomation
and kanban.
c. kaizen and
kanban.
d. kanban and
jidoka.
e. jidoka and autonomation.
23. The value added concept includes the value added
a. by the
company’s vendors.
b. by the company’s
production activities.
c. by the
company’s distribution activities.
d. by the
company’s vendors, production activities & distribution activities.
e. by the
company’s vendors, production, distribution and customer service activities.
24. The value chain concept includes the value added
a. by the company’s vendors.
b. by the
company’s production activities.
c. by the
company’s distribution activities.
d. by the
company’s vendors, production activities & distribution activities.
e. by the company’s
vendors, production, distribution and customer service activities.
25. Which of the charts or diagrams below is the most applicable to the 80/20 rule?
a. pareto diagram.
b. x-bar chart.
c. range chart.
d. fishbone diagram.
e. histogram.
26. Which of the following concepts or techniques is (or are) consistent with a JIT production system?
a. Using production authorizations from upstream operations.
b. Empowering
production line workers to stop production to fix problems.
c. Using
specialized workers to perform a single task.
d. a and b.
e. all of the above.
27. Which of the following concepts or techniques is not (are not) consistent with a JIT production system?
a. Using a computerized production scheduling and control system.
b. Using
statistical process control at the operator level.
c. Using cross
trained workers to perform multiple tasks.
d. a and b.
e. b and c.
28. Overhead allocations are likely to be
a. more accurate in a traditional production system than in a
cellular production system.
b. more accurate in a
cellular production system than in a traditional production system.
c. equally
accurate or inaccurate in both systems.
d. used in a
traditional system but not in a cellular system.
e. None of the above.
29. Which of the following statements is false? Both ABC and JIT
a. place emphasis on simplification.
b. provide more
accurate product costs than traditional systems.
c. emphasize
quality improvements.
d. a and c.
e. all of the above.
30. Which of the following represent pull systems as opposed to push systems?
a. JIT kanban systems.
b.
TOC OPT systems.
c. ABC systems.
d. a and b.
e. b and c.
31. The term kaizen is more closely related to which of the following terms?
a. jidoka.
b. autonomation.
c. plan-do-check-action.
d. throughput.
e. value chain.
32. Which of the charts or diagrams below shows relationships to reveal problem causes?
a. pareto
diagram.
b. x-bar chart.
c. range chart.
d. fishbone diagram.
e. histogram.
33. Which of the following terms is more closely related to identifying and correcting problems as they occur?
a. kaizen.
b. kanban.
c. statistical
process control.
d.
plan-do-check-action.
e. jidoka.
34. Which of the terms below is more closely related to traditional manufacturing concepts, as opposed to the lean enterprise concepts?
a. value added.
b. continuous
improvement.
c. value chain.
d. quality at
the source.
e. backflush system.
35. Which of the following terms is more closely related to the lean enterprise manufacturing concepts, as opposed to the traditional concepts?
a. value added
concept.
b. produce to
build inventory.
c. large work in
process inventory buffers.
d. large number
of competitive vendors.
e. demand pull
system.
36. Just-in-time techniques are applicable to
a. Purchasing.
b. Production.
c. Distribution.
d. all of the above.
e. none of the above.
37. Applying the concepts of just-in-time tends to reduce
a. the cost of
handling incoming materials.
b. the cost of
materials storage.
c. the cost of
materials movement inside the plant.
d. a. and b.
e. all of the above.
38. Which of the following is not a tool applicable to just-in-time.
a. Pareto diagrams.
b. Overhead
variances.
c. Control charts.
d. Fishbone diagrams.
e. Histograms.
39. Rearranging a factory from a traditional plant layout to a cellular plant layout tends to
a. increase the
need for inventory buffers.
b. increase the number of machine operators needed.
c. increase the
proportion of direct product costs to total product costs.
d. All of the
above.
e. None of the above.
40. Which of the statements below is or are consistent with a JIT accounting system?
a. Batching vendor deliveries before recording in the accounting records.
b. Increasing
the traceability of costs with fewer cost pools.
c. Increasing
the number of inventory accounts in the general ledger.
d. a and b.
e. All of the above.