Moderne Unternehmen haben auf die jüngsten Veränderungen der Marktumgebung, z.B. technologischer Wandel und anspruchsvolle, preisempfindliche Verbraucher, entsprechend reagiert. Sie streben eine Verbesserung ihrer Unternehmensleistung an, die sich u.a. in umfassendem Qualitätsmanagement, Reduzierung des Arbeitszyklus und fertigungssynchroner Materialwirtschaft niederschlägt. So basiert z.B die fertigungssynchrone Materialwirtschaft, auch Just-in-Time Inventory Management genannt, auf einer Minimierung bzw. Eliminierung von Lagerbeständen als potentielle Verursacher von Schwund, Überschuss und Kosten. "Just-in-Time Accounting" greift diese revolutionären Methoden für das Rechnungswesen auf. Autor Steven Bragg erläutert detailliert, wie Controller und Manager im Rechnungswesen künftig schneller Berichte erstellen, wichtige Information von unwichtiger unterscheiden und dadurch Abrechnungsfunktionen mit geringerem Personalaufwand durchführen können. Hier lernen Sie, wie Sie den gesamten Abrechnungsprozess beschleunigen, Kosten senken und dabei gleichzeitig mögliche Fehler eindämmen können, die sich in diesen Prozess einschleichen. Mit zahlreichen Checklisten für eine sequentielle Prozessimplementierung. Jetzt erscheint dieser praktische Leitfaden in der 2. aktualisierten Auflage.
Production and manufacturing management since the 1980s has absorbed in rapid succession several new production management concepts: manufacturing strategy, focused factory, just-in-time manufacturing, concurrent engineering, total quality management, supply chain management, flexible manufacturing systems, lean production, mass customization, and more. With the increasing globalization of manufacturing, the field will continue to expand. This encyclopedia's audience includes anyone concerned with manufacturing techniques, methods, and manufacturing decisions.
Praise for Just-in-Time Accounting How to Decrease Costs and Increase Efficiency Third Edition "Most books on business accounting focus only on the accounting process?and never address the operational issues that impact it. Steve Bragg has delivered the rest of the story the valuable insight and detailed information accountants need to help?them not only properly account for business activities, but to streamline and improve the overall process. Whether the practitioner is just starting up or is working with a well-established business, the information in this book offers real benefits to both." Joanie C. Mann, Executive Vice President, InsynQ e-Accounting; Business Development Consultant, The Sleeter Group "Mr. Bragg delivers another essential reference for every CFO's bookshelf. Just-in-Time Accounting is full of specific guidance you can use right now to save money, improve processes, and make you more effective." Luella Schmidt, President, Fine Point Consulting LLC "Just-in-Time Accounting is the 'go-to' accounting department transaction and streamlining reference. Process improvement begins here." Geoffrey Garland, Controller, Staco Systems "Just-in-Time Accounting is an incredible toolkit for streamlining and simplifying the accounting process. Practical but intelligent approaches to the whole accounting cycle make this book so effective and unique that it is a must-read for accounting clerk and CFO alike, regardless of the company and accounting department size or the industry you are in. Shan Staka, MBA, Controller, PGP International "One of the critical goals for the CFO is to develop a Lean Finance Factory that is efficient, on time, reliable, and accurate. Steve Bragg's Just-in-Time Accounting does exactly that and more. It not only teaches how to set up a system that delivers, but also teaches how to optimize it and, as such, is a great resource for both new and established CFOs. In today's world of information and data overload, this book is invaluable in teaching how to focus on the urgent and important." Arif Iqball, Executive Director and Board Member, Avon Products Co. Ltd., Japan "The underlying theme of the book is working in a consistent and efficient manner. Topics discussed and suggestions presented often have a 'lean' feel to them. These methodologies and practices lead to higher efficiency, the elimination of waste, and an increase in quality. The examples on Value-Added Analysis are prime examples of 'lean' thinking. In a time when global competition requires faster response times and lower prices, having an accounting system in place to accurately and effectively support business operations is extremely important. Operational efficiencies lead to lower operating costs and higher operating margins, and Just-in-Time Accounting helps identify many potential candidates for increasing efficiency." Chip Nickolett, MBA, PMP, Director, Consulting Services Americas, Ingres Corporation;former president, Comprehensive Solutions (U.S. and UK)
Ansari and Modarress have written the first full-length book on the various dimensions of Just-In-Time (JIT) manufacturing revolution that has transformed the relationship between buyers and sellers.
Written in clear, straightforward language, Just-in-Time Manufacturing: An introduction discusses in-depth the implementation of JIT manufacturing. The objectives are twofold: firstly, to acquaint the reader with the overall JIT concept and the factors necessary for its implementation, and secondly to reinforce this with an actual case study of JIT implementation in a manufacturing company.
The Just-in-time (JIT) manufacturing system is an internal system in use by its founder, Toyota Motor Corporation, but it has taken on a new look. Toyota Production System, Second Edition systematically describes the changes that have occurred to the most efficient production system in use today. Since the publication of the first edition of this book in 1983, Toyota has integrated JIT with computer integrated manufacturing technology and a strategic informa tion system. The JIT goal of producing the necessary items in the necessary quantity at the necessary time is an internal driver of production and operations management. The addition of computer integrated technology (including expert systems by artificial intelligence) and information systems technology serve to further reduce costs, increase quality, and improve lead time. The new Toyota production system considers how to adapt production schedules to the demand changes in the marketplace while satisfying the goals of low cost, high quality, and timely delivery. The first edition of this book, Toyota Production System, published in 1983, is the basis for this book. It was translated into many languages including Spanish, Russian, Italian, Japanese, etc., and has played a definite role in inspiring production management systems throughout the world.
It's no secret that Manufacturing Resource Planning (MRP II) and Just-in-Time (JIT) systems hold the key to fast response to customer demands, lower total costs, and minimum product defects. That, indeed, they are indispensable for achieving world-class performance and competing successfully in the global marketplace. Yet as manufacturing expert and consultant John Petroff has discovered in working with firms in the U.S. and abroad, few manufacturing businesses are taking full advantage of MRP II and JIT to improve their planning, scheduling, and control. And businesses with an MRP I or older system in place aren't sure how to make the smoothest transition to a more advanced and integrated manufacturing operation. In the Handbook of MRP II and JIT, Petroff provides the hands-on guidance and ready-to-use tools that enable any manufacturer to set up the most effective companywide MRP II/JIT-based system while avoiding common and costly mistakes. All this practical information is organized into 12 chapters, for quick access and easy use. Chapter 1 gives you an overview of the main elements necessary to optimize operating efficiency and competitiveness - including two vital prerequisites for implementing Total Management and how to use a powerful but virtually unknown strategy called Time Compression to perform administrative tasks with the fewest delays as they pass from department to department. Chapter 2 shows how to most effectively manage the demand side of your business. Sample strategic, marketing, and sales plans - utilizing new techniques like tracking signals and time-phased order points - make it easy to prepare amazingly accurate forecasts for everything from families ofproducts to unit production at various plant locations. Chapter 3 shows how to apply the newest and best MRP II methods to manage supplies, including multi-level, capacity, and material requirements planning. Plus, model production plans illustrate step by step how you can prevent shortages of parts and components and minimize throughput time. Other chapters give you proven accounting techniques to record key data like work-in-process and accounts payable and better measure costs ... ways to eliminate problems with your Master Production Schedule ... and JIT-based strategies to improve product quality and assure on-time delivery to customers. Throughout the Handbook, real-life examples illustrate how other manufacturing companies of all types and sizes have used MRP II and JIT to achieve dramatic improvements in profits and customer satisfaction.
The enduring repercussions of the Asian financial crisis in 1997, the worsening global economy following the burst of the dotcom bubbles in 2001, the financial tsunami in 2008, and the incessant rise in customer demand for better services have all contributed to shrinking profit margins for businesses around the world. To cope with these challenges, firms are discovering logistics as a competitive weapon when looking for ways to strengthen and preserve their market positions. One successful solution has been the adoption of Just-in-Time manufacturing systems, which involve many functional areas of a firm such as manufacturing, engineering, marketing, and purchasing, among others. Just-in-Time Logistics extends the JIT concept in manufacturing to business logistics, an area that has been observed to account for more than 30 per cent of sales revenue for some firms. It gives you an overview and an introduction of JIT logistics, and provides managerial insights on how to achieve improved logistics performance in terms of cost and service enhancements. A discussion of the quality, implementation, and performance measurement issues related to the application of JIT in business logistics is also presented.
Many corporate managers struggle to see the relevance of accounting in their everyday responsibilities. Weygandt shows them how managerial accounting information fits in the larger context of business so they are better able to understand the important concepts. The new Do It! feature reinforces the basics by providing quick-hitting examples of brief exercises. The chapters also incorporate the All About You (AAY) feature as well as the Accounting Across the Organization (AAO) boxes that highlight the impact of accounting concepts. With these features, readers will have numerous opportunities to think about what they have just read and then apply that knowledge to sample problems.
This book reports the elements required for implementing Just in Time (JIT) technique in companies. The main reasons for low implementation processes and the main benefits from the successful implementation of them are highlighted in this book. Structural equation models are presented to help identify the essential elements in JIT.
