JIT 2：a purchasing concept for reducing lead times in time-based competition.pdf

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JIT 2：a purchasing concept for reducing lead times in time-based competition.pdf

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JIT 2：a purchasing concept for reducing lead times in time-based competition

Int. J. Production Economics 80 (2002) 145–154 The relationship between mini profit-center and JIT system Yasuhiro Monden Institute of Policy and Planning Sciences, University of Tsukuba, Ibaraki, Tsukuba, Japan Abstract In many Japanese manufacturing companies there are many cases that JIT production system is jointly used with the mini profit-center. Thus, the theme of this paper is to logically investigate what kinds of advantages will be mutually extended between the mini profit-center system and JIT production system. Mini profit-center system motivates people throughout the company from profit consciousness for them to utilize various JIT techniques to make continuous improvement for cost reduction. On the other hand, the income measurement system in mini profit-center is a kind of ‘‘cash-basis’’ accounting. In order for the income to be a cash flow during the period, there must be a prerequisite condition of mini profit-center system that it completely shortens the production lead-time applying the JIT. This is the benefit that JIT will give to mini profit-center. r 2002 Elsevier Science B.V. All rights reserved. Keywords: Mini profit-center; JIT; Cash-flow accounting 1. Introduction Recently, Japanese manufacturing companies are increasingly adopting the mini profit-center (MPC) system. The examples are: Kyocera Cor- poration, Sumitomo Denki Kogyo, NEC Saitama, Sony Koda, Sony Minokamo, Sanyo Kasei, Taiyo Kogyo, Maekawa Seisakusho, 3D, etc. Such companies are also using JIT production system or Toyota production system. Therefore, it seems that both systems are mutually beneficial and fit very well each other. Thus, in this paper the author would like to investigate what kinds of advantages will be earned for MPC system and JIT system when both are combined. In other words the paper logically verifies mutual impacts of MPC and JIT on each other. For this logical verification the author will use the real world example of Kyocera’s MPC system as one of theoret