IDEAS home Printed from https://ideas.repec.org/a/ids/ijmede/v4y2007i6p635-651.html
   My bibliography  Save this article

The impact of Just-in-Time on costing

Author

Listed:
  • A. Seetharaman
  • Jayashree Sreenivasan
  • Raghunathan Bathamenadan
  • Raju Sudha

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).

Suggested Citation

  • A. Seetharaman & Jayashree Sreenivasan & Raghunathan Bathamenadan & Raju Sudha, 2007. "The impact of Just-in-Time on costing," International Journal of Management and Enterprise Development, Inderscience Enterprises Ltd, vol. 4(6), pages 635-651.
  • Handle: RePEc:ids:ijmede:v:4:y:2007:i:6:p:635-651
    as

    Download full text from publisher

    File URL: http://www.inderscience.com/link.php?id=14986
    Download Restriction: Access to full text is restricted to subscribers.
    ---><---

    As the access to this document is restricted, you may want to search for a different version of it.

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. Alkhoraif, Abdullah & Rashid, Hamad & McLaughlin, Patrick, 2019. "Lean implementation in small and medium enterprises: Literature review," Operations Research Perspectives, Elsevier, vol. 6(C).

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:ids:ijmede:v:4:y:2007:i:6:p:635-651. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Sarah Parker (email available below). General contact details of provider: http://www.inderscience.com/browse/index.php?journalID=89 .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.