Factory layout-jit features, Managerial Accounting

Assignment Help:

Factory Layout

The first stage of implementing the JIT manufacturing techniques is to rearrange the factory floor away from the batch production functional layout towards a production layout using low lines with a functional plant layout production through a No. of special departments that normally contain a group of similar machines.

Products are processed in stage batches so as to minimize the set times when machine settings are changed between processing batches of different products. Batches move via different and complex routes through the various departments, traveling over much of the factory floor before they are complete.

Each process normally involves a considerable amount of waiting time and which much time is taken transporting items from one process to another.

A further problem is that it is not easy at any point in time to determine what progress has been made on individual batches and therefore detailed cost accumulation records are necessary to track work in progress. This results in long manufacturing cycles and high work in progress levels.

The JIT solution is to reorganize the production process by dividing the many different products that an organization makes into families of similar products or component. All the products is a in a particular group will have similar production requirement and routing. Production is necessary used so that each production family is manufactured in a well-defined production cell based on flow line principles. In a production how lines specialist department containing similar markets no longer exist. Instead groups of dissimilar markets are organized into products or component family flow lines that function like an assembly line.

For each production lines the market are placed close together in the order in which they are required by the group of products to be processed. The items in each product family can now shift one at time from process to process more easily, thereby reducing wip, and lead time.

The aim is to produce products or component from start to finish without returning to the stock room or stores


Related Discussions:- Factory layout-jit features

Make and buy, The Rohr Company’s old equipment for making subassemblies is ...

The Rohr Company’s old equipment for making subassemblies is worn out. The company is considering two courses of action: (a) Completely replacing the old equipment with new equipme

Vogel''s approximation method (vam), Vogel's Approximation Method (VAM) ...

Vogel's Approximation Method (VAM) This method is a heuristic and usually provides a better starting solution than the two methods described above. However, VAM generally yield

Simulation models, SIMULATION MODELS Simulation is a method of analyzin...

SIMULATION MODELS Simulation is a method of analyzing a system by experimentally duplicating its behavior. Management accountants can be able to make meaningful inferences conc

Define briefly about pricing decision, Pricing decision Price may be de...

Pricing decision Price may be defined as the exchange of goods or services in terms of money. Without price firm can survive in the society. If money is not there exchange of g

State the capital gearing ratio, Capital gearing ratio  The term capit...

Capital gearing ratio  The term capital gearing is used to describe the relation ship between equity share capital including reserves and surplus to preference share capital a

Account analysis-high low method-cost estimation method, Account analysis (...

Account analysis (Inspection of accounts) method: This method requires that departmental managers and the accountant inspect each item of expenditure within the accounts for s

Engineering method-cost estimation method, Engineering method These met...

Engineering method These methods are based on the use of engineering analysis of technological relationship between inputs and outputs e.g. method studies and time and motion s

Show the pricing during market growth, Q. Show the Pricing during market gr...

Q. Show the Pricing during market growth? Pricing during market growth: in the growth stage there is steep rise in the turnover of the company. As prices of new competitors

What is product life cycle, Product life cycle Every product has a life...

Product life cycle Every product has a life cycle. The life cycle of a product vary from months to various years. For example in the case of cameras photocopying machines etc.

Write Your Message!

Captcha
Free Assignment Quote

Assured A++ Grade

Get guaranteed satisfaction & time on delivery in every assignment order you paid with us! We ensure premium quality solution document along with free turntin report!

All rights reserved! Copyrights ©2019-2020 ExpertsMind IT Educational Pvt Ltd