.... Reinaldo Guerreiro can be contacted at: reiguerr@usp.br © Emerald Group Publishing Limited 2006 Cost accounting Costs Production management Brazil This question was answered only by the 11 enterprises that stated that they used the concepts of completion rate and equivalent units...

...Nick Oliver This article discusses the philosophy and supporting conditions for Japanese production management techniques like Just‐in‐Time. Western emulation of the practice often overlooks the implications it has for company organisation and personnel. Four issues are explored: high dependence...