JUST IN TIME

(JIT) & BACK

FLUSH
ACCOUNTING
MUHAMMAD WALIYUDDIN BIN PEEYEE
2011120845
SOFIAH BINTI AHMAD SUHAIMI
2012198783
HAMIZAH BINTI ISMAIL
2012151815

JUST IN TIME (JIT)

JIT is a comprehensive system for controlling the

flow of manufacturing in a multistage production

environment.
Types of JIT :
Pull system
Push system
Categories of JIT :
Just in time production
Just in time purchasing

ADVANTAGES AND DISADVANTAGE

ADVANTAGES

DISADVANTAGES

Increase revenue

Time consuming

Less waste of
inventories

Not suitable for all kind

of material

Reduce number of
suppliers

More pressure on
workers

BACKFLUSH COSTING
Cost is calculated only when the product

has already been produced.

ADVANTAGES

DISADVANTAGES

Can reduce time and

cost

Difficult to reconcile
cost account to financial
account

No need to track cost

closely
Eliminate non value
added activity

Incompliance with
GAAP
Absence of detailed
information

APPLICATION