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"Throughput accounting" doubt (What is the meaning of JIT environment)

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA PM Exams › "Throughput accounting" doubt (What is the meaning of JIT environment)

  • This topic has 5 replies, 3 voices, and was last updated 7 years ago by John Moffat.
Viewing 6 posts - 1 through 6 (of 6 total)
  • Author
    Posts
  • August 12, 2017 at 6:52 pm #401619
    surajnagesh
    Participant
    • Topics: 17
    • Replies: 14
    • ☆

    Hello Mr.Moffat

    I was going through chapter 5 of the lecture notes which is “Throughput accounting” in which i found this one sentence : https://i.imgur.com/v5rY5lV.jpg

    What is a JIT environment?

    I googled it and found links stating JIT stands for Just in time, still it didnt make sense please explain more about it sir.

    Thanks in advance.

    August 12, 2017 at 9:24 pm #401641
    surajnagesh
    Participant
    • Topics: 17
    • Replies: 14
    • ☆

    And one more thing sir, is TA ratio = Throughput accounting ratio ??

    August 13, 2017 at 7:29 am #401654
    nitint
    Participant
    • Topics: 25
    • Replies: 26
    • ☆☆

    Throwing some light with my limited understanding:

    JIT implies that the company does not maintain inventory and this goes well with the throughput accounting as it assumes that only the material cost is variable in the short term.

    August 13, 2017 at 9:04 am #401660
    John Moffat
    Keymaster
    • Topics: 57
    • Replies: 54679
    • ☆☆☆☆☆

    nitint: You are correct, but please do not answer in this forum, because it is Ask the Tutor (although please do help people in the other F5 forum).

    Surajnagesh: nitint is correct. And yes – TA ratio is throughput accounting ratio.

    However you should not be using the lecture notes without watching the free lecture – they are just lecture notes and it is in the lectures that I explain and expand on the notes. If you are not watching the lectures for any reason then you should buy a Study Text from one of the ACCA approved publishers and study from there.

    August 13, 2017 at 6:41 pm #401726
    nitint
    Participant
    • Topics: 25
    • Replies: 26
    • ☆☆

    Apologies John. I am new to this site so still learning how to use various forums.

    I will keep this in mind going forward.

    Thanks,
    Nitin

    August 14, 2017 at 7:34 am #401749
    John Moffat
    Keymaster
    • Topics: 57
    • Replies: 54679
    • ☆☆☆☆☆

    No problem 🙂

  • Author
    Posts
Viewing 6 posts - 1 through 6 (of 6 total)
  • The topic ‘"Throughput accounting" doubt (What is the meaning of JIT environment)’ is closed to new replies.

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