元データ 埼玉学園大学


Many articles in management accounting explain benefits from just in time (JIT) adoption. For example, these are lower investment in inventories, reductions in carrying and handling costs of inventories, reductions in risk of obsolescence of inventories and so on. Furthermore, operations are improved by reducing inventory levels from JIT adoption. However, there is little systematic evidence as to how improvements in operations affect financial statements. That is empirical research provides scant evidence thatJIT adopters outperform their non-adopting peers. This paper reviews previous empirical researches on financial benefits from JIT adoption in U.S.


峯岸 正教 埼玉学園大学経営学部


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