Performance measurement and reward systems in JIT and non-JIT firms

doi:N/A

eISSN: 1848-137X / ISSN: None

Journal of Cost Management

Volume 17, Issue 6 : 40-48

Research Article

Performance measurement and reward systems in JIT and non-JIT firms

Rosemary R. Fullerton

Utah State University, Logan, UT, United States

Abstract

Implementing production practices of quality, continuous improvement, and elimination of waste embodied in the JIT philosophy can positively affect a firm's performance and competitiveness. However, the implementation process creates major changes in an organization's way of doing business. Critics of management accounting claim that traditional performance measures are often ineffective for evaluating internal operations in a JIT environment.

License

Creative Commons License

This work is licensed under a Creative Commons Attribution 4.0 International License.

All papers should be submitted electronically. All submitted manuscripts must be original work that is not under submission at another journal or under consideration for publication in another form, such as a monograph or chapter of a book. Authors of submitted papers are obligated not to submit their paper for publication elsewhere until an editorial decision is rendered on their submission. Further, authors of accepted papers are prohibited from publishing the results in other publications that appear before the paper is published in the Journal unless they receive approval for doing so from the Editor-In-Chief.

J. Cost Manag. open access articles are licensed under a Creative Commons Attribution-ShareAlike 4.0 International License. This license lets the audience to give appropriate credit, provide a link to the license, and indicate if changes were made and if they remix, transform, or build upon the material, they must distribute contributions under the same license as the original.

Recommended Articles