Özet:

In today’s world, the understanding of business-production is dominant with the understanding of customer-market-oriented marketing, while customers demand more quality and affordable products. Thus, the locomotives of the economy entered into the search for new production techniques to best meet the customer’s demands and provide the highest efficiency with the minimum input. As a result of this search, many new manufacturing techniques have emerged. The full-time production (JIT) system is one of these techniques, but its importance is increasing over and over the day. In a globalized world, competition becomes cruel, the changes and developments in technology and the various volatilities in the economy need to follow an effective cost policy in order to the target sales and profitability levels and increase their efficiency. In this regard, the JIT, which predicts the destruction of unnecessary elements and processes during the production activities, is a system that guides the purpose of continuous development of production and production processes and minimizing costs. The basic philosophy is to ensure that the production process is effectively carried out by reducing the fluctuations that occur in the JIT demand, which is the minimization of the interim stock level in enterprises. In this study, the JIT system was discussed in detail. It focuses on the characteristics of the system and the benefits it will provide to. In addition to this, the accounting size of the system is studied, the differences between traditional cost and JIT cost are revealed by example application.

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