Just-In-Time Production Systems: Financial Results of Adopting Firms

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Authors

Ockree, Kanalis

Issue Date

2004-08-1

Type

Working paper

Language

en_US

Keywords

Just-in-Time Systems , Corporations

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Abstract

Despite the popular and business press coverage given JIT, only minimal empirical evidence is available that provides support for the existence of the financial benefits attributed to a JIT production system. This paper develops empirical and theoretical linkages between JIT and financial reporting systems, analyzes financial reports of 31 companies identified as successful JIT adopters (experimental firms), and compares these firms systematically on common variables with a matched set of 31 non-JIT companies (control firms).

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Washburn University. School of Business

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