Cutting waste with JIT

Article Abstract:

Oregon Cutting Systems (OCS) has successfully adopted the just-in-time (JIT) inventory system to its manufacturing processes. The system utilized by OCS combines a zero inventory production system, employee involvement, and total quality commitment. Among the key aspects of its JIT system are a quality-oriented continuing education program and leadership from senior management. The application of a JIT-based manufacturing system required the modification of existing accounting and information systems at OCS to achieve the simplicity and continuous improvement function characteristic of the JIT system. The resulting accounting system integrated the existing variance analysis-based process-cost system and geared it towards manufacturing operations. The JIT system has resulted in the reduction of defects and reworking of its products.

Machine tool accessories, Power-driven handtools, Saw blades and handsaws, Methods, Production management, Inventory control, Just in time inventory systems, Just in time systems, Blount Inc. Cutting Systems Div.

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Safeguarding your spreadsheet

Article Abstract:

The electronic spreadsheet allows the accountant to view financial data over a series of columns and rows on the computer terminal screen. Spreadsheets represent how the creator views and perceives reality. A rush job is likely to result in various errors.

Equipment and supplies, Accounting, Technology application, Accountants, Managerial accounting, Spreadsheets, Spreadsheet software

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