Journal of Finance and Accounting
Volume 3, Issue 6, November 2015, Pages: 172-176
Received: Jul. 20, 2015;
Accepted: Sep. 2, 2015;
Published: Sep. 26, 2015
Views 4062 Downloads 125
Hossein Yarahmadi, The Tax Affairs Iran, City Tax Office of Doroud Iran, the Department of Accounting at the Payam Noor University, Doroud, Iran
Ali bohloli, Tax Administration Dorud City, Doroud, Iran
Just in time (hereafter JIT) has emerged as a key production management approach for cost effectiveness of a wide range of industrial sectors especially in car assembly plants. However, JIT implementation needs some basic prerequisites which organize the aim of this research. To do so, a questionnaire has been designed. The results show that Iranian car assembly plants listed in Tehran Stock Exchange (hereafter TSE) have extensive problems as customer-based, quality of supplied material and... For JIT implementation. Furthermore, they suffer from the problem of developing country, such as low cost of labor, lack of competence, high cost of imported technology and cost of quality.
Analysis of Just in Time Prerequisites in Iranian Car Assembly Plants, Journal of Finance and Accounting.
Vol. 3, No. 6,
2015, pp. 172-176.
Cheng T. 1990. A state of the art review of JIT production. Advanced Manufacturing Engineering, 2 (2): 96-102.
Emel L, Gulgun, M-st-koglub and Ercan E. 2003. JIT in developing countries—a case study of the Turkish prefabrication sector. Building and Environment 38(6): 853 – 860. doi:10.1016/S0360-1323(03)00021-0
Golhar D.Y, Stamm C.L. 1991. The just-in-time philosophy: a literature review. International Journal of Production Research 29(4): 657–676
Gitman L, Horngren C, Harrison W and Bamber L. 2001. Financial Analysis for Managers. Boston: Pearson Custom Publishing.
Goddard W. 1986. Just-In-Time: Oliver Wight Publications, Brattleboro, VT.
Huson M, Nanda D. 1995. The impact of just-in-time Accounting and Finance, and the Ohio CPA Journal. manufacturing on firm performance in the US. Journal of Operations Management 12(3-4): 297–310
Inman R, Mehra S,. 1990. The transferability of Just-in-Time concepts to American small business. Interfaces 20 (2): 30–37.
Inman R, Mehra S. 1993. Financial justification of JIT implementation. International Journal of Operations & Production Management 13(4):.32-39.
Kazazi A, Keller A,. 1994. Benefits derived from just-in-time by European manufacturing companies. Industrial Management & Data Systems 94(10):12-15.
Keller A, Kazazi A. 1993. Just-in-Time manufacturing systems: a literature review. Industrial Management & Data Systems 93(7): 1-32.
Lee S, Ebrahimpour M. 1985. An analysis of Japanese quality control systems: implications for American manufacturing firms. SAM Advanced Management Journal 50(2): 24-31.
Martha, Joseph and Sunil S. 2001. When Just in Time Becomes Just In Case. The Wall Street Journal. October 22, A18.
Noori, S. 1995. Determining of compatibility degree of industrial unit with JIT system and its applicability in car assembly plants. MS thesis, Tarbiat Modares university (iran)
Sohel A, Roger G, Schroeder and Kingshuk K. 2003. The role of infrastructure practices in the effectiveness of JIT practices: implications for plant competitiveness. Journal of Engineering and Technology Management 20(3):161-195
Vijay R, Kannan, K. 2005. Just in time, total quality management, and supply chain management: understanding their linkages and impact on business performance. The international journal of management science omega 33(2) :153-162.
David Boansi. Yield Response of Rice in Nigeria: A Co-Integration Analysis. American Journal of Agriculture and Forestry. Vol. 2, No. 2, 2014, pp. 15-24. doi: 10.11648/j.ajaf.20140202.11
Roland Nuhu Issaka, Moro Mohammed Buri, Satoshi Nakamura, Satoshi Tobita. Comparison of Different Fertilizer Management Practices on Rice Growth and Yield in the Ashanti Region of Ghana. Agriculture, Forestry and Fisheries. Vol. 3, No. 5, 2014, pp. 374-379. doi: 10.11648/j.aff.20140305.17.