Share
Explore BrainMass

ABC and JIT

Let's assume that a manufacturing cell is implemented for a product. This assumption incorporates JIT manufacturing principles into the ABC costing system implying that they are complementary. Discuss some of the ways that these two management philosophies are indeed complementary.

Solution Preview

ABC and JIT
Let's assume that a manufacturing cell is implemented for a product. This assumption incorporates JIT manufacturing principles into the ABC costing system implying that they are complementary. Discuss some of the ways that these two management philosophies are indeed complementary.

Just in Time is a tool of total quality management. TQM recognizes the importance of internal customers and thus introduced the concept of quality circles. TQM should not be considered as a short term solution. Organization must take TQM as long term strategy. Just-in-time (JIT) is defined in the APICS dictionary as "a philosophy of manufacturing based on planned elimination of all waste and on continuous improvement of productivity". It also has been described as an approach with the objective of producing the right part in the right place at the right time (in other words, "just in time"). Waste results from any activity that adds cost without adding value, such as the unnecessary moving of materials, the accumulation of ...

Solution Summary

The response discusses ABC and JIT for manufacturing cells

$2.19