search query: @indexterm JUST-IN-TIME PRODUCTION / total: 178
reference: 176 / 178
| Author: | Foster, G. Horngren, C. T. |
| Title: | JIT: cost accounting and cost management issues. |
| Journal: | Management Accounting (New York)
1987 : JUN, VOL. 68:12, p. 19-25 |
| Index terms: | JUST-IN-TIME PRODUCTION COST ACCOUNTING MANAGEMENT ACCOUNTING |
| Language: | eng |
| Abstract: | A review of just-in-time /JIT/ philosophy and the methods adopted by many companies. The authors assess choices in cost accounting, motivations for change, JIT purchasing, backflush costing and the need for corresponding changes in cost accounting and management systems, and the necessity of a zero-base review. Two Figures are given for motivations for cost accounting changes with JIT purchasing. |
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