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Describes both MRPII and JIT, reviews their strengths and weaknesses, and investigates their potential complementary nature. Suggests a step‐by‐step implementation of MRPII/JIT integration. Shows that several technical problems are solvable, and that MRPII and JIT are suitable in many similar environments. Analyses justification of change using current and alternative accounting methods, and studies the implications of integration for methods of performance measurement. Suggests that JIT undermines traditional management accounting methods and demands non‐financial methods such as Activity‐Based Costing (ABC). However, also suggests that integrated schemes require major organizational and political change.
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© MCB UP Limited
1993
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