9/29/2020
Just-In-Time MC Solution
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Just-In-Time MC Solution
Provided by James R. Martin, Ph.D., CMA
Professor Emeritus, University of South Florida
JIT Main Page | JIT Discussion Questions | Graduate Management Accounting Course
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1. In a JIT production system, a production operation is authorized
a. when an authorization is obtained from a downstream operation.
2. Which of the following is least likely to be part of a changeover from a traditional manufacturing system to a cellular
manufacturing system?
d. Increasing the number of cost allocations.
3. A JIT production system would not include an emphasis on
a. the quantity of individual output.
4. Which of the following concepts or practices is (are) incompatible with JIT?
e. all of the above.
5. Which of the following statements is true? Both ABC and JIT
b. provide more accurate product costs than traditional systems.
6. Which of the following is not considered to be a tool useful in supporting continuous improvement by advocates of
JIT?
e. Accounting variance analysis.
7. The value chain concept refers to the linked set of value adding activities performed
e. from suppliers through an organization's customer service activities.
8. Which of the following represent characteristics of a JIT accounting system?
e. all of the above.
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9. Which of the following concepts or techniques is (are) inconsistent with the JIT philosophy?
c. Using overhead variance analysis at the process level.
10. Which of the actions stated below is not consistent with JIT purchasing?
e. Increased number of vendors to obtain competitive prices.
11. Departmental overhead rates are likely to be
a. more accurate in a just-in-time production system than in a traditional production system.
12. A JIT production system would probably include an emphasis on
e. b and c.
13. Which of the following represent manual systems designed to support continuous flow manufacturing?
a. JIT’s kanban system.
14. Which of the following concepts or philosophies place more emphasis on financial measurements than on non
financial measurements of performance?
d. a and b
15. Which of the following concepts or philosophies explicitly recognize the concept of variability?
e. a and c.
16. When production volume increases in a cellular manufacturing system where costs are assigned using cycle time,
b. idle capacity cost decreases.
17. Which of the following concepts or philosophies do not place emphasis on demand pull production systems?
b. ABC
18. Which of the following include a mechanism to enforce the pace of production line operations?
e. a and c.
19. Which of the terms below is the closest in meaning to the term Kaizen?
b. PDCA.
20. The kanban concept performs the same function as the
a. rope concept.
21. If the cells in a JIT system are considered departments, then departmental overhead rates are likely to be
a. more accurate in a just-in-time production system than in a traditional production system.
22. The language of JIT includes many terms. Which two of the following terms refer to finding and correcting defects
as they occur?
e. jidoka and autonomation.
23. The value added concept includes the value added
b. by the company’s production activities.
24. The value chain concept includes the value added
e. by the company’s vendors, production, distribution and customer service activities.
25. Which of the charts or diagrams below is the most applicable to the 80/20 rule?
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a. pareto diagram.
26. Which of the following concepts or techniques is (or are) consistent with a JIT production system?
b. Empowering production line workers to stop production to fix problems.
27. Which of the following concepts or techniques is not (are not) consistent with a JIT production system?
a. Using a computerized production scheduling and control system.
28. Overhead allocations are likely to be
b. more accurate in a cellular production system than in a traditional production system.
29. Which of the following statements is false? Both ABC and JIT
d. a and c.
30. Which of the following represent pull systems as opposed to push systems?
d. a and b.
31. The term kaizen is more closely related to which of the following terms?
c. plan-do-check-action.
32. Which of the charts or diagrams below shows relationships to reveal problem causes?
d. fishbone diagram.
33. Which of the following terms is more closely related to identifying and correcting problems as they occur?
e. jidoka.
34. Which of the terms below is more closely related to traditional manufacturing concepts, as opposed to the lean
enterprise concepts?
a. value added.
35. Which of the following terms is more closely related to the lean enterprise manufacturing concepts, as opposed to
the traditional concepts?
e. demand pull system.
36. Just-in-time techniques are applicable to
d. all of the above.
37. Applying the concepts of just-in-time tends to reduce
e. all of the above.
38. Which of the following is not a tool applicable to just-in-time.
b. Overhead variances.
39. Rearranging a factory from a traditional plant layout to a cellular plant layout tends to
c. increase the proportion of direct product costs to total product costs.
40. Which of the statements below is or are consistent with a JIT accounting system?
d. a and b.
JIT MC Questions
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