文档介绍：Just In Time
Why do accountants need to understand JIT?
JIT is a cultural change
JIT changes the anization
Without understanding JIT, the accountant will never understand why accounting systems must change
Accountants resist “throwing away” traditional accounting beliefs - they are therefore viewed as impediments to progress in a JIT world
Education is critical
JIT education
Shop floor education (move your desk if necessary!)
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Just in Time Most Importantly
Why do accountants need to understand JIT?
ACCOUNTANTS CAN DESTROY
A JUST IN TIME PROGRAM !!!
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What is JIT?
First, let’s describe what JIT is not:
Not an inventory reduction program
Not a key supplier program
Not the re-configuration of a shop into cells
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What is JIT?
JIT is a philosophy that:
Exposes and eliminates waste
Focuses on doing value added activities
JIT is made up of many tools
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JIT Cell Layout
To Customer
Finished
A
B
C
RAW
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2
3
4
5
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Traditional Manufacturing Layout
Raw
Material
Stores
Lathes
Test
Screw Machines
Grinding
Assembly
Milling
Packing
Finished
Goods
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The Tools of JIT
POKE YOKE
WORK CELLS
MAKE IT UGLY
MUDA
SMED
KANBAN
JUST DO IT
STANDARD WORK
ONE PIECE FLOW
VISUAL CONTROL
5 WHY’S
THE 5 S’s
TAKT TIME
KAIZEN
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Common Excuses Cause Failure
JIT is a great concept………. But it won’t work for us….… We’re different……...
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Upper mitment is critical
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The Problems With
Traditional Management
Accounting Systems
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