The Journal of Management Accounting, Japan
Online ISSN : 2434-0529
Print ISSN : 0918-7863
Articles
The Changes of Micro-Profit Center System Influenced by the Introduction of Just-in-Time Production System
Keita Iwasawa
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2020 Volume 28 Issue 1 Pages 37-53

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Abstract

The purpose of this paper is to reveal influences on the production activities by combining MPC system and JIT production system, which attracted attentions as Japanese management systems. To achieve this purpose, we conducted a field study on a company (manufacturing industry), which has been introducing JIT production system recently, while implementing MPC system. As a result, we showed that JIT production system can contribute as a solution to solve the problems of MPC system. On the other hand, the combined use of the MPC system and the JIT production system also pointed out the possibility of causing reverse machines in several respects.

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© 2020 The Japanese Association of Management Accounting
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